This treaty Yajnavalkya Smrti is a code of ethics and moral regulations. The readers will see it classified in three divisions. It also contains in its codicil--Mitaksra too, wherein regulations for the distribution and enjoyment of rights on property in Hidnu Undivided Family (HUF) have been contemplated. In succinct way, these rules for conduct and behave lead us to the sacrosanct way of living with the universe duly united. Thus, this Smrti contains a key to refresh in mind the rules for human beings gradually developed from the stage of Homo-sapiens to this modern civilized era.