By dharma is meant the allotted functions of varṇa and āśrama manifested by the twenty dharma-śāstras on the authority of the Vedas. Of these two divisions varṇa-dharma is that function which is the outcome of the distinctive natures of the four varṇas, viz., brāhmaṇa, kṣatriya, vaiśya and śūdra and āśrama-dharma is that function which is appropriate to the respective āśramas or stations of those who belong to the four stages, viz., brahmacarya, gṛhastha, vānaprastha and sannyāsa. All customary activities of mankind have been targeted in these twofold divisions. Sins mean nescience, the root of all sins and sinful desire, also the greatest iniquities and sins flowing from them and the ordinary sins, i.e., all sorts of unprincipled conduct. The category of the śrutis means Ṛg, Sāma, Yajur and Atharva and the Upaniṣads which form the crest jewels of the Veda. The tapas mean all regular practices that are learnt with the view of the attainment of the proper function of the self. In many cases, e.g., in the form known as pañca-tapas these practices are of a difficult character (yoga) with its eight constituents limbs and devotedness to the knowledge of the undifferentiated Brahman are included therein. All these are so many distinctive features within the revolving round of the fruitive activities of conditioned souls. The conditioned souls are embarked on a sojourn of successive births from 84 lakhs of varieties of generating organs. They are differentiated into different orders of beings as devas, dānavas, rākṣasas, mānavas, nāgas, kinnaras, and gandharvas.These jīvas, from Brahmā down to the small insect, are infinite in type. They make up the aggregate of the conditioned souls from the degree of Brahmā to that of the little fly and are the distinctive features within the revolving wheel of karma. Every one of them is endowed with distinctive powers as individuals and is powerful in a particular sphere. But these powers are by their nature not fully developed in them. The degree of power and nature of property vary according to the measure of manifestation of the possessions of the individual conferred upon him by Śrī Govinda.