391. i.e., when the season of distress is over.

392. i.e., under ordinary situations of circumstances.

393. i.e., he should perform expiations and do good to them whom he has injured, so that these may not remain discontented with him.

394. He should not seek to rescue the merit of other or of himself, i.e., he should not, at such times, refrain from any act that may injure his own merit or that of others; in other words, he may disregard all considerations about the religious merits of others and of himself His sole concern at such a time should be to save himself, that is, his life.

395. Sankhalikhitam, i.e., that which is written on the forehead by the Ordainer.

396. Literally, "cause to be removed."

397. The army and the criminal courts.

398. The commentator explains it in the following way. The ordinary texts, without exceptions of any kind, laid down for seasons of distress, permit a king to fill his treasury by levying heavy contributions on both his own subjects and those of hostile kingdoms. An ordinary king, at such a time, acts in this way. A king, however, that is endued with intelligence, while levying such contributions, takes care to levy them upon those that are wicked and punishable among his own subjects and among the subjects of other kingdoms, and refrains from molesting the good. Compare the conduct of Warren Hastings in exacting a heavy tribute, when his own treasury was empty, from Cheyt Singh, whose unfriendliness for the British power was a matter of notoriety.

399. The sense seems to be that there are persons who hold that priests and Brahmanas should never be punished or taxed. This is the eternal usage, and, therefore, this is morality. Others who approve of the conduct of Sankha towards his brother Likhita on the occasion of the latter's appropriating a few fruits belonging to the former, are of a different opinion. The latter class of persons Bhishma says, are as sincere as the former in their opinion. They cannot be blamed for holding that even priests and Brahmanas may be punished when offending.

400. Duty depending on all the four foundations, i.e., as laid down in the Vedas; as laid down in the Smritis; as sanctioned by ancient usages and customs; and as approved by the heart or one's own conscience.