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This is a dharmaśāstra text, addressing topics like śrāddha, śaucāśauca and śuddhi, prāyaśchitta, Ucchiṣṭa bhojana prāyaśchitta, Praśastivākya, ṛṇādāna. The author mentions the comments of predecessors like Āpastambha, Hārīta, Gobhila, Parāśara and Yājñavalkya.
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