The Yama Smriti is basically a very small book. The text discusses the various types of penance and also states the theoretical principles behind them. Muni Yama has explained the types of repentance right from the beginning of the book and ahead he has thrown light on impurities due to the death of a person and touching a cadaver etc.
"The Yama Smriti is a concise book that discusses various forms of penance and the underlying theoretical principles. Muni Yama begins by explaining different types of repentance, including those related to death and contact with a corpse. The book also outlines a code of conduct for the four Varnas or castes based on the Vedas and the Smriti. Additionally, Acharya Yama presents a unique method for preparing Panchagavya, a mixture derived from different parts of cows of various colors. This Panchagavya is believed to absolve one of both intentional and unintentional grave sins. Yama Muni suggests that if a cow or a Brahmin dies while providing medicine or meals, no repentance is required. Instead, he recommends consuming water from a lotus leaf, a copper vessel, or an earthen pot at a sacred place to attain divine blessings. Many people still follow the teachings of this text to cleanse themselves of their sins. It covers various forms of repentance comprehensively. The method described for appeasing deceased ancestors continues to be practiced today, while the duties of women during menstruation are still observed in rural areas. However, with the rise of nuclear families in urban areas, these duties have somewhat diminished. Nevertheless, the significance of this text, enriched with Vedic wisdom, remains unaltered. Additionally, the text explores the duties of women during their menstrual cycles, an aspect that remains diligently observed in rural areas, while its adherence has somewhat diminished in urban settings due to the rise of nuclear families. Despite changing societal dynamics, the Yama Smriti retains its timeless wisdom, adorned with Vedic teachings. Many individuals turn to this text as a means to cleanse themselves of accumulated sins and seek spiritual solace. Its profound teachings continue to inspire and guide seekers on the path of self-improvement and enlightenment."