181. For without battle, he cannot extend his kingdom and acquire wealth to give away and meet the expenses of sacrifices.
182. A Beshtana is literally a cloth tied round (the head); hence, a turban or pagree. The word Ousira is applied to both beds and seats. The Hindu Upanaha had wooden soles.
183. The Burdwan Pundits understand this verse to mean that the Sudra should offer the funeral cake unto his sonless master and support masters if old and weak. There can be little doubt that they are wrong.
184. Atirekena evidently means 'with excessive zeal.' Nilakantha explains it as 'with greater zeal than that which is shown in supporting his own relations.' It cannot mean, as K.P. Singha puts it, 'with the surplus left after supporting his own relations.'
185. A Paka-yajna is a minor sacrifice, such as the propitiation of a planet foreboding evil, or worship offered to the inferior deities called Viswadevas. A Purnapatra is literally a large dish or basket full of rice. It should consist of 256 handfuls. Beyond a Purnapatra, the Sudra should not give any other Dakshina in any sacrifice of his.
186. This ordinance lays down that the Dakshina should be a hundred thousand animals such as kine or horses. In the case of this particular Sudra, that ordinance (without its mantras) was followed, and a hundred thousand Purnapatras were substituted for kine or horses of that number.
187. Hence the Sudra, by devotion to the members of the three other classes, may earn the merit of sacrifices though he is not competent to utter mantras.
188. For this reason the Sudra earns the merit of the sacrifices performed by their Brahmana masters and progenitors.
189. The Brahmana conversant with the Vedas is himself a god. The Sudra, though incompetent to read the Vedas and utter Vedic mantras, has Prajapati for his god whom he can worship with rites other than those laid down in the Vedas. The Brahmanas have Agni for their god, and the Kshatriyas, Indra. Upadravah means a servant or attendant, hence, a Sudra.
190. Sacrifices are performed by the body, by words, and by the mind. The Brahmana can perform sacrifices by all the three. The Kshatriya and the Vaisya cannot perform sacrifices by means of their bodies. They must employ Brahmanas in their sacrifices. These two orders, however, can utter mantras and perform mental sacrifices. The Sudra alone cannot employ his body or utter mantras in sacrifices. The holy sacrifice in his case is the mental sacrifice. A mental sacrifice is a resolve to give away in honour of the gods or unto the gods without the aid of the Vedic ritual. The resolve must be followed by actual gifts.