231. Children is a euphemism for subjects, suggested by the word pitris to which it is antithetical.
232. Mahapathika is believed to mean a person making a voyage by the sea or the ocean, The literal meaning seems to be 'a person making a long or distant voyage.'
233. A Ritwij is a priest employed on a special occasion. A Purohita is one who always acts as a priest.
234. Ama is raw food, such as paddy or uncooked rice, or fruits, etc.
235. The allusion is to such men as Utanka and Parasara, who although they performed such cruel acts as the snake-sacrifice and the Rakshasa sacrifice, were none-the-less entitled to heaven. So Kshatriya kings, by invading the kingdoms of their foes and slaying thousands of Mali and animals, are nevertheless regarded to be righteous and ultimately go to heaven.
236. Kshatrarthe, i.e., for protecting the subjects. Anya means someone who is not a Kshatriya. Abhibhavet means 'subdues.'
237. Idam sastram pratidhanam na is thus explained by Nilakantha. In cases of incapacity, again, to give the prescribed Dakshina, the sacrificer is directed to give away all he has. This direction or command is certainly terrible, for who can make up his mind to part with all his wealth for completing a sacrifice?
238. The falsehood consists in finding substitutes for the Dakshina actually laid down. They are morsels of cooked food for a living cow, a grain of barley for a piece of cloth; a copper coin for gold; etc.
239. The fact is that although the sacrificer may not be able to give the Dakshina actually laid down in the Vedas, yet by giving its substitute he does not lose any merit, for a single Purnapatra (256 handfuls of rice) is as efficacious if given away with devotion, as the richest Dakshina.
240. i.e., such a sacrifice, instead of producing no merit, becomes the means of extending the cause of sacrifices. In other words, such a sacrifice is fraught with merit.