Written by Sage Sankha brother of sage likhita and son of sage Sandilya. The Smriti contains 18 chapters and 350 verses are prose-verse. The Varna subjects of its 18 chapters include ” Kartavya Karma” of the four Varnas, the description from conception to the Yajnopavit-Sanskar, Brahmachari’s religion, Ethics, Short description of Ashtavidhi marriages, Legislative rituals of Panchamahachagnas, Vanaprastha-Sanyas Dharma formulation-Yoga-Pranayam , Importance of meditation, Nityanamittika Kamya, Description of Kriyanga conspiracies, Kriyasana, Tirthasthan method and glory, Representation of diversities in hands, Achman method, Angashparsh, Glory of evening, Agamadhar method, Gayatrijap method.