The persons from the paternal and maternal side are called relatives. We have to live our complete life around them, hense we should live in a manner that no obstruction is caused by us on their path. This book also discusses about how our attitude and behaviour should be with any relative who are victim of bad times also to lend assistance to them so that they remain aligned with religion and their bonding with religion does not condense.We also have duties and responsibility towards people who are inhabiting in our city; it is essential that we are a part of their happiness and sadness; these parameters helps us identify whether we are observing true religion or are we are retreating from religion.We have to be vigilant about our behaviour with the ruler and person who are in authority, so that we are in a position to perform our religious duties and obligations unobtrusively.This book also elucidates about when and when not to engage in business dealings; with whom and with whom not to engage in business; also teaches how the taxes are to be paid to the king.Guiding about our duties of engaging in celebration of festivals of the state, also how involve them in participating in our festivals in a manner that even a layperson can understand; teaching us the essential virtue of  discretion is indeed a great favour done for us.