Chapter 40

Vishnu Smriti 40

Taking wealth from censured persons, commerce, living by usury, speaking untruth, and serving a Śūdra are sins making one unworthy of receiving gifts (apātrīkaraṇa). // Vi_40.1 //

Having committed a sin making one unworthy of receiving gifts, one is purified by the taptakṛcchra, / Or again by the śītakṛcchra, or by the mahāsāṃtapana. || Vi_40.2 ||