Page:Sacred Books of the East - Volume 25.djvu/39

 Vas. XIII, 16, shows considerable verbal differences. According to Vasishtha, Manu's verse is: 'Be it fruit, or water, or sesamum, or food, or whatever be (the gift) at a Srâddha, let him not, having just accepted it, recite the Veda; for it is declared in the Smriti that the hands of Brâmanas are their mouths,' while we read Manu IV, 117, 'Be it an animal or a thing inanimate, whatever be the (gift) at a Srâddha, let him not, having just accepted it, recite the Veda; for it is declared in the Smriti that the hand of a Brâhmana is his mouth .' The last quotation which occurs Vas. XIX, 37, and refers to the sulka, (exemptions from) taxes and duties, is in the Trishtubh metre, and, hence, cannot have a place in our Manu-smriti. But it is remarkable that the latter does not even show a corresponding Anushtubh verse, and that the contents of the quotation do not quite agree with the teaching of our Manu. The latter mentions the exemption of a sum less than a kârshâpana incidentally X, 120. It agrees also with Manu's doctrines that Srotriyas, ascetics, alms, and sacrifices should not be taxed. But there are no indications that infants, messengers, and ambassadors, or the remnant left to a plundered trader, should go free. With respect to those living by arts (silpa), our Manu teaches, VII, 138, and X, 120, just like most other ancient authors, that artisans are to do monthly one piece of work for the king. Though this corvée amounts to a pretty severe tax, it is, of course, possible to contend that Manu's rule does not exactly contradict that quoted by Vasishtha. Besides these passages, there are some other verses which contain the well-known phrase, 'manur abravît, thus Manu spoke,'