This Smriti is the creation of sage Shankh who describes about the customs and policies prevalent during 'Dwapar yuga'. It contains fourteen chapters.

1. The first chapter describes about the duties of a Brahmin,
2. The second chapter describes about the different rites and ceremonies connected with the Brahmins,
3. The third chapter elaborates the importance of celibacy (brahmacharya),
4. The fourth chapter describes about the marriage ceremony,
5. The fifth chapter gives details on the five great Mahayagyas (great oblations), laudatory remarks on the householders and importance of the guests,
6. The sixth chapter tells about Vanaprastha (householder going to forest) and renunciation,
7. The seventh chapter narrates about the signs of Pranayam and the importance of meditation,
8. The eight chapter gives details about the method of daily bath and bath for special occasions and rites, the
9. The ninth chapter tells us about the method of taking a bath,
10. The tenth chapter gives details about the methods of performing Achaman (rinsing of the mouth before religious ceremonies),
11. The eleventh chapter elaborates about the various aspects of sins.
12. The twelfth chapter describes about the methods of chanting 'gayatri' mantra
13. The thirteenth chapter elaborates the method of performing 'tarpan' (libation of water to the deceased ancestors) and
14. The fourteenth chapter which is the last chapter describes about the test of Brahmin's capabilities during Shraaddh ceremony (offering of water, food etc. to the Brahmins in honour of manes)