141 - 150
141. But he who for his livelihood teaches a portion only of the Veda, or also the Angas of the Veda, is called the sub-teacher (upadhyaya).
142. That Brahmana, who performs in accordance with the rules (of the Veda) the rites, the Garbhadhana (conception-rite), and so forth, and gives food (to the child), is called the Guru (the venerable one).
143. He who, being (duly) chosen (for the purpose), performs the Agnyadheya, the Pakayagnas, (and) the (Srauta) sacrifices, such as the Agnishtoma (for another man), is called (his) officiating priest.
144. That (man) who truthfully fills both his ears with the Veda, (the pupil) shall consider as his father and mother; he must never fiend him.
145. The teacher (akarya) is ten times more venerable than a sub- teacher (upadhyaya), the father a hundred times more than the teacher, but the mother a thousand times more than the father.
146. Of him who gives natural birth and him who gives (the knowledge of) the Veda, the giver of the Veda is the more venerable father; for the birth for the sake of the Veda (ensures) eternal (rewards) both in this (life) and after death.
147. Let him consider that (he received) a (mere animal) existence, when his parents begat him through mutual affection, and when he was born from the womb (of his mother).
148. But that birth which a teacher acquainted with the whole Veda, in accordance with the law, procures for him through the Savitri, is real, exempt from age and death.
149. (The pupil) must know that that man also who benefits him by (instruction in) the Veda, be it little or much, is called in these (Institutes) his Guru, in consequence of that benefit (conferred by instruction in) the Veda.
150. That Brahmana who is the giver of the birth for the sake of the Veda and the teacher of the prescribed duties becomes by law the father of an aged man, even though he himself be a child.