This Smriti authored by Sage Shatatapa speaks of the Vedic teachings in six chapters. The first chapter comprises of the impersonal repentance methods, the analysis of the sign that indicate negligence towards repentance of sins incurred in the previous lives and the description of the importance of Brahmins. The second chapter comprises of the description of the method to eliminate leprosy, description of the methods to eliminate all types of sins incurred mentioned in the Samaveda, method to eliminate sin incurred due to murder.

The third chapter speaks of the repentance for ailments. The fourth chapter speaks of repentance for sins incurred due to robbery and larceny. The fifth chapter throws light on the method of repentance for sin incurred due to amorousness and the last, sixth chapter discusses the fruits incurred due to bad conduct.

This Smriti deals with 'Repentance' in totality. The Smriti emphasizes on the fruits begotten by knowing the sin and performing the vow, rather than not knowing the sin and performing the vow. The vow thus observed should be surrendered to God.

By doing so one can be emancipated from the sins thus incurred which do not free a person for lives just as the intellect follows the jeeva (unredeemed soul). The Smriti says -

Meaning : The person who does not repent has to undergo a vale of sufferings in hell. As a result, he takes birth with the birth marks which indicate the ailment suffered in the previous life.

These indicators of ailment (birth marks) are genetic in nature and continue for generations. This is a novel concept introduced by the author of this Smriti. A sin committed by a person is, thus, enough to plague all the generations to come. Acharya Shatatapa states that ailments such as tuberculosis and leprosy are the after effects of a sin committed in the previous life.

Sins incurred due to intoxication lead to gastric problems, dropsy, ailments of the liver, blood etc. Eating food not worth eating and the sin incurred by the same, lead to worms in the stomach. Backbiting and criticism lead to respiratory problems. The person who robs nectar is cursed with eye ailments and a person who robs books becomes mute.

Acharya Shatatapa has agreed that donation of related things can facilitate emancipation from sins. The ultimate aim of the author seems to encourage people to take up good deeds and truthfulness. For elimination of incurred sins one should perform equal amount of repentance and should also give away equal amount of donation and fee.

Acharya Shatatapa states that untimely death is a result of some curse and the descendants should repent in case they desire a good state for the unredeemed soul. By this, the flaw created by the inappropriate action is washed away.

VYAAGHRENA HANYATE JANTUHU KUMAARI GAMANENA CHA ||
VISHADASHCHAIVA SARPENA GAJENA NRIDA DUKKHA KRITA || 6/8

Meaning: A tiger kills he who destroys the virginity of a girl against her will. Snakebite kills he who poisons someone else and an elephant kills he who harasses a king.

In the Kali Yuga, knowingly and unknowingly, a number of sins are committed. By knowing the sins and the gravity of them one can repent for them and be freed from the ill effects. But for repentance of sins committed unknowingly daily ablutions are imperative.

This Smriti also encourages a person to engage in good, noble deeds. This humility itself leads a person towards a higher state.

The Shatatapa Smriti thus makes us indifferent towards bad deeds and enlightens us about repentance.