Śrutis are the Vedas. A famous adage in the Vedic literature states, “Vedo’khilo dharma mūlam,” which means, “the Vedas form the base of the entire Dharma.” The sacred Mantras revealed in the Vedas and the Upaniṣats are the treasure house of eternal wisdom, and they have set guidelines, which help man in all aspects of life, eventually leading him to enlightenment. These Mantras were revealed by the great seers in the past, and they hold the eternal wisdom, encompassing everything in the universe, such as spirituality, lifestyle, various sciences, ethical codes of conduct, social laws and cosmic secrets.

Smṛtis are the ancient scriptures which explain the essence of the Vedas in detail. A famous saying in Sanskrit declares, “Śrutyanuyāyī smṛtiḥ”, which means, “Smṛtis are those that follow the Vedas.” Smṛtis were revealed by the divine embodiments such as Manu, the son of Sūrya, Sage Parāśara and Sage Nārada, and they comprise innumerable guidelines that are in accordance with the principles of Dharma, enlightening man on various things pertaining to his life, for example, the ways to perform sacred rituals, social customs, ethical codes of conduct, etc. Some of the prominent Smṛtis are Manu Smṛti, Parāśara Smṛti and Nārada Smṛti.