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The Scriptural writings of the Hindus are divided, mainly, into two classes Sruti (or what is heard) and Smrti (or what is remembered). According to the belief of the Hindus, Smrti also is of divine origin; the difference between it and the Veda consists in the fact that in the Hindu System of Law the sense is recorded either in the divine words or other equivalent expressions. Under the series of Smrtis (or Code of law) collectively known as Dharma-sastra, Parasara Smrti or Parasara Dharma-sastra occupies an unique place. This (code) is holy, auspicious, life-prolonging and heaven awarding. It imparts fame, knowledge, opulence and good fortune. It contains twelve chapters containing five hundred and ninty nine verses in total. The first three chapters belong to the Acara portion of the smrti in which the hermit describes about the rules of conduct and law codes in various Yugas, value of good conduct, duties of Brahmana and other castes, definition of a true guest.