117.  The Srutis speak of the cow as the only food, in the following sense.  The cow gives milk.  The milk gives butter.  The butter is used in Homa.  The Homa is the cause of the clouds.  The clouds give rain.  The rain makes the seed to sprout forth and produce food.  Nilakantha endeavours to explain this in a spiritual sense.  There is however, no need of such explanation here.

118.  What Yudhishthira means to say is that there is no special time for a Sraddha.  It is to be performed whenever a good and able priest may be secured.

119.  That is, tranquillity of mind, self-restraint, abstention from sensual pleasures, resignation, and Yoga meditation.

120.  That is, hunger, thirst, sorrow, bluntness of mortal feeling, decrepitude, and death