Bṛhaspati said: What is given to the following shall be of no avail here and hereafter viz one who misappropriates a deposit, one who is ungrateful, one who is devoid of the Vedas, one who plays on the musical instrument Paṇava, a craftsman and a person who is devoid of piety. (The same is the case) with one who buys or sells those commodities the buying or selling of which is prohibited as well as one who encourages such activities by praising them. A trader may have mental peace elsewhere but he does not deserve (invitation to) a Śrāddha.