Vandin means to say that the soul is not essential free from the fetters of happiness and misery arising from the eleven objects of perception.  In this world all men are subject to happiness and misery.  We also hear that there are Rudras in heaven.

37.  The supreme soul unaffected by happiness and misery really exists—­but His existence is not susceptible of being proved—­nor can the ignorant ever perceive Him.  Men attain that condition through these twelve, viz., virtue, true, self-restraint, penances, good-will, modesty, forgiveness, exemption from envy, sacrifice, charity, concentration and control over the senses.

38.  According to some, endeavours to attain emancipation can be successful not in this world but in the world of Brahma.  Others say that to that end a special yoga is necessary.  By bringing forward the objects numbering thirteen.  Vandin advances the opinion that, virtue, etc., are not sufficient for purposes of emancipation but that suitable time and place are also essential.

39.  Ashtavakra concludes by citing the same number thirteen.  The soul which is essentially unaffected, becomes subject to happiness and misery through, the thirteen, viz., the ten organs of locomotion and sense, and intellect mind and egoism.  But Atichhanadas, i.e., those that have surmounted ignorance, namely, the twelve, virtue, etc. destroy those thirteen and that is emancipation.

40.  Su means excellent, and uta, sacrifice.  The compound accordingly means,—­performer of excellent sacrifice.

41.  Iti means these six things, unfavourable to crops—­excessive rain, drought, rats, locusts, birds, and a neighbouring hostile king.

42.  In as much as the rites performed by the Sudras have their origin in the Vedas.

43.  More literally, the state of the gods.  It may appropriately be remarked here that the ordinary Hindu gods, of the post-Vedic period, like the gods of Ancient Greece and Italy, were simply a class of superhuman beings, distinctly contra-distinguished from the Supreme Spirit, the Paramatman or Parabrahma.  After death, a virtuous man was supposed to be transformed into one of these so-called gods.

44.  This is the well-known and popular doctrine of transmigration of souls.

45.  The word in the text is Kora-dushakas, supposed by Wilson to be the Paspalum frumentacea (vide Dict.).

46.  The word in the text is mlecchibhutam.  The Sanskrit grammar affords a great facility for the formation of verbs from substantives.  Mlecchify may be hybrid, but it correctly and shortly signifies the Sanskrit word.

47.  Pushya is the eighth lunar asterism consisting of three stars, of which one is, the Cancer. (Vide Wilson’s Diet.).

48.  An Indian creeper of the order of Goertnera racemosa.  It bears large white flowers of much fragrance.

49.  They, therefore, that lead deathless lives can enjoy this bliss from day to day for ever.