Like Manu Smriti, the Smriti created by Daksha Praapati also sheds light on the contemporary Varnashram system, which was based on castes and classes presentin the society. This Smriti text discusses all the spheres of human life in a very sagacious manner.

In the light of the knowledge emanated humans are appropriately guided and directed and they eventually attain their goals. Basically a compilation of Vedic teachings, this has been divided into seven chapters. The first chapter discusses the caste system. The second chapter discusses the rituals to be performed in the early morning and the Vedic rituals. Third chapter discusses the merit of becoming a householder and the fruits of donation. The fourth chapter discusses the qualities of a woman. The fifth chapter discusses the concept of cleanliness, purity and uncleanness. The sixth chapter deals with life and death and the seventh chapter deals with Samadhi and philosophy of Yoga.

This Smriti has vehemently explained the importance of caste and stresses that it is the only bid for imbibing the teachings of the Vedas properly. The author of this Smriti has even delineated method of repentance for the Brahmin who transgresses the code of conduct even for one day. Daksha therefore has instructed that the thread ceremony of a Brahmin boy should be carried out at the age of eight, after which he comes to be identified as a Brahmin. Daksha has opined that by the age of sixteen, he should attain the state of Purva Grihasta (pre-householder) in which he has to strictly follow the tenets of the religious doctrines.

Meaning : After the thread ceremony is performed at the age of eight, despicable deeds begin to breed and by the age of sixteen, the Brahmin loses his capacity to understand the Vedas.

Daksha?s pragmatism seems to be matured. Unlike other Smritis, where donating things to a Brahmin who performs Yagya etc. only is considered right, this Smriti gives consent and espouses the fact that the greatest form of donation is to help the orphans and destitutes and empowering them.

Meaning : We should have pity on the poor. Prajapati Daksha opined that we should purify all the orphans and destitutes with the aid of all the ceremonies delineated and help them to come up in society. By doing so we are bestowed by infinite blessings and virtues which cannot be gained by any other form of good actions.

According to Daksha, external cleanliness of the body is possible by water and the internal cleanliness is only possible by the mind. Any type of malevolence shall lead to vitiation of the mind. The rules of Smriti can be easily followed by householders. This is itself known as the great form of Ashram. This is the refuge of all Ashrams. Daksha considered the wife as the greatest base and foundation of Grihasth Ashram. In this way the duty of the woman is the highest form of duty. It can thus be said that without a woman, the man becomes weak. It is said-

NAANAA NARIM VRITHA LOKAYATRA ||

Meaning : Without a woman, the material life is useless. Hence the woman should be of a good character and should be embellished with divinity. The supremacy of this Smriti is accepted by people till date. In this Kali Yuga, people are partially following the teachings of Daksha which are related to conduct, caste system, cleanliness, donations, significance of woman etc.