Among all modes of purification, purity in (the acquisition of) wealth is declared to be the best; for he is pure who gains wealth with clean hands, not he who purifies himself with earth and water.
The learned are purified by a forgiving disposition, those who have committed forbidden actions by liberality, secret sinners by muttering (sacred texts), and those who best know the Veda by austerities.
मृत्तोयैः शुध्यते शोध्यं नदी वेगेन शुध्यति । रजसा स्त्री मनोदुष्टा संन्यासेन द्विजोत्तमाः ॥ १०८ ॥
By earth and water is purified what ought to be made pure, a river by its current, a woman whose thoughts have been impure by the menstrual secretion, a Brahmana by abandoning the world (samnyasa).
The body is cleansed by water, the internal organ is purified by truthfulness, the individual soul by sacred learning and austerities, the intellect by (true) knowledge.
Thus the precise rules for the purification of the body have been declared to you; hear now the decision (of the law) regarding the purification of the various (inanimate) things.