By actually marrying a woman of the lowest order, by marrying before the elder brother, by marrying a girl that has attained to puberty, and by certain other acts, a Brahmana comes to be regarded as a Vrishalipati. Kutapa is the hour about noontide. The shade of the elephant's body implies a particular instant of time that is regarded as very favourable for the Sraddha.
Even a plunge in a piece of sacred water cannot be productive of merit unless the Sankalpa has been formally enunciated. The Sankalpa is the enunciation of the purpose for which the act is performed as also of the act that is intended to be performed. Vrishalipati literally means the husband of a Sudra woman.