Synopsis The Srutis and the Smrtis are the two main sources of the Hinduism. There exists a vast Smritiliterature of which the Manu and the Yajnavalkyasmrtis are most important. The Yajnavalkyasmrti is divided into three sections, namely, Acara, Vyavahara and Prayascitta. The Vyavahara section, alongwith its commentary Mitaksara, is the main source of the current Hindu law. The Yajnavalkyasmrti has got a number of commentaries of which the Mitaksara by Vijnesvara is well-known. Here, we are presenting this Smrti with a less known but very significant commentary by Visvarupa, which is older ever than Mitaksara. Visvarupa was the direct disciple of the great Adi Samkaracarya. Hence, the importance of this commentary needs hardly to be mentioned. Dr. Kane in his History of Dharmasastra has written extensively on Visvarupa.