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"Kapila stood in his temple door, A priest in eremite guise: 'It did not come as men get their lore, 'Tis faith that maketh me wise. A woman gave me her heart one day, The heart of my heart to be alway; Thence came my Wisdom to me, Go try it try it and see."

Now, as these Rishis did not see truth in the way of Kapila, we conclude that Kapila's view, which contradicts Scripture, is founded on error, and cannot therefore be used to modify the sense of the Vedanta-texts. Here finishes the adhikarana treating of 'Smriti. Hereby the Yoga is refuted. By the above refutation of Kapila's Smriti the Yoga-smriti also is refuted.

Repairing next with subdued soul to the tirtha called Sree, one acquires, by bathing there and worshipping the Pitris and the gods, high prosperity. Leading a Brahmacharya mode of life and with concentrated soul, one should proceed next to the tirtha called Kapila. Bathing there and worshipping one's own Pitris and the gods, a man earneth the fruit of the gift of a thousand Kapila kine.

Proceeding next to the inaccessible tirtha called Kedara of Kapila, and burning one's sins there by ascetic penances, one acquireth the power of disappearance at will. One should next proceed, O king, to the celebrated tirtha called Saraka, and beholding Mahadeva there on the fourteenth day of the dark fortnight, one obtaineth all his wishes and goeth also into heaven.

The Brahmanas, kine, Gandharvas, and Apsaras, were born of Kapila as stated in the Purana. "Thus hath been recited to thee by me the birth of all creatures duly of Gandharvas and Apsaras, of Snakes, Suparnas, Rudras, and Maruts; of kine and of Brahmanas blessed with great good fortune, and of sacred deeds. It should be always heard and recited to others, in a proper frame of mind.

Repairing next with subdued soul to the tirtha called Sree, one acquires, by bathing there and worshipping the Pitris and the gods, high prosperity. Leading a Brahmacharya mode of life and with concentrated soul, one should proceed next to the tirtha called Kapila. Bathing there and worshipping one's own Pitris and the gods, a man earneth the fruit of the gift of a thousand Kapila kine.

Then, O lord of earth! towards the north-eastern region of the sea, the incensed sons of Sagara dug down as far as the lower world, and there they beheld the horse, roaming about on the surface of the ground. And they saw the magnanimous Kapila, who looked like a perfect mass of splendour.

For the followers of Kapila teach that 'there is the fundamental causal substance which is not an effect. There are seven things, viz. the Mahat, and so on, which are causal substances as well as effects. There are sixteen effects. The mantra therefore is meant to intimate the categories known from the Sankhya.

By giving away a Kapila cow with a calf resembling herself, yielding a copious measure of milk, free from every vicious habit, and covered with a piece of cloth, the giver attains to great honours in the region of Brahma.

'O great king! what dost thou desire of me? And what must I bestow on thee? Tell me the same, O most praiseworthy of men! I shall do as thou mayst ask me. Thus addressed, the king then made his reply to Ganga, the daughter of the snowy Hill, saying, 'O grantress of boons! O great river! my father's fathers, while searching for the horse, were sent by Kapila to the abode of the god of death.