The text deals with prāyaścitta (expiation), one of the major topics of Dharmaśāstra. 1st page is not the part of the text. It contains some list. Extent and format of original and physical characteristics: 10 Folios; Complete MS. ; Extremely fragile. The original size of the folios are 36X6 cm. Author: Not mentioned. Gopāla Nyāyapañcānana (?). The place of composition of this manuscript is Bengal.