Sūta said: A sacrifice when it pertains to Vedas is called śrauta, and when it pertains to the varṇāśramas is called smārta. One who has found truth and does not hide it when asked for, is called an ācārya. Truth, as defined in this purāṇa, is the statement of facts exactly in the manner seen. Tapas (penance) constitutes celibacy, silence, observance of fast, abstention from injury of all sorts and quiescence. When a person behaves towards all living beings like unto himself[3] both for welfare or otherwise that attitude is called kindness. Whatever one has obtained by justifiable means, whatever one likes the most, should be given to a meritorious person. This is the characteristic feature of the charitable gift of the donor. Charitable gift is of three types viz.—the lowliest, the highest and the middling.