The Smriti authored by Muni Samvarta seems to be important in many ways. The moral protection of the societal ambience is properly discussed in this Smriti. For the purpose of human welfare, the Muni Samvarta has shed sufficient light on topics like celibacy, uncleanness, marriage of daughters, the significance of donation and related benefits, repentance for elimination of sins, repentance for killing a cow, immorality, elimination of the wicked, repentance for having eaten something not worth eating, the importance of Gayatri in repentance etc.

(BRAHMACHARYA VARNAN-4)

Meaning :That place can be considered righteous for the Brahmins who use it as an instrument to achieve divinity, where muskdeers roam freely. Muni Samvarta has considered Gayatri Mantra as the impeccable mantra for the purpose of repentance. According to him, there is no other mantra equivalent to this mantra for washing the sins committed.

Another important feature of this Smriti is the importance of donation. Acharya Samvarta opines that the donation of land, food, clothes and money is not that important as donations of fire, oblations etc. which are relatively more beneficial.

Meaning : He becomes noble and sublime who donates seat, vehicle, bed, footwear and umbrella. Donating medicines and good nutritious food, the donor becomes healthy, happy and is blessed with a healthy long life.

Samvarta Muni strictly abhors any type of intoxication as it is, in no way, appropriate for a Brahmin. It is good conduct and good deeds only that embellish a Brahmin. The repentance for intoxication is very strict and harsh. He opines that observing three Chandrayana vows is essential to eliminate the flaw or sin incurred due to intoxication. Drinking very hot wine, cow's urine, eating cow's dung, ghee and milk are other ways to repent for the sin incurred due to drinking of hard drinks.

It can be construed that all the teachings of Muni Samvarta are not followed in the present days. The stipulated time for uncleanness, code of conduct, types of marriages, the code of repentance are being followed to some extent till date. The custom of donation is also adhered to according to the rules demarcated in this Smriti.

The teaching of Samvartacharya are the sure stepping stones towards the four attainments (dharma, artha, kama and moksha) and moreover the doctrine perpetrated facilitates the attainment of the same.