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13. Smriti also declares this.

Smriti also declares that the soul of him who knows departs by means of an artery of the head. 'Of those, one is situated above which pierces the disc of the sun and passes beyond the world of Brahman; by way of that the soul reaches the highest goal' (Yâgñ. Smri. III, 167).--Here terminates the adhikarana of 'up to the beginning of the road.'