The Manuscript occupies a prominent place in the Spirit literature. It received a reverence which was second only to that of Rig-Veda It has always been a work of universal Authority. It has always served as a source book of Hindu jurisprudence. It has been a veritable storehouse of information for the social, cultural. political and religious aspects of ancient Indian society. It is the very essence of Hinduism. It's deeper study helps in the proper understanding of the Indian Culture.
The terms Dharma Shastra is generally applicable to both the Dharmashutra and the smrities. The word smrities is used in two senses. In wider sense it includes the whole ancient literature other than the Veda. But in the restricted sense Smriti and Dharma Shastra are synonyms. Gautam and Vasishta speak of Smriti as one of the sources of Dharma. The smrities came into existence to satisfy the demand of the society for new provisions in matters of Dharma, religious and secular.
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