The Yama Smriti is basically a very small book. The text discusses the various types of penance and also states the theoretical principles behind them. Muni Yama has explained the types of repentance right from the beginning of the book and ahead he has thrown light on impurities due to the death of a person and touching a cadaver etc.

Muni Yama has explained the code of conduct for all four Varnas or castes according to the Vedas and the Smriti.

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Acharya Yama has stated a method to prepare Panchagavya which is not found in any other Smriti. It states that different things should be taken from cows of different colours. The urine of a white cow, the cow dung of a black cow, the milk of a yellow cow, the curd from the milk of a light grey cow and ghee extracted from milk of a brown cow should be collected and mixed to create Panchagavya. This Panchagavya, it is said, eliminates all the great sins committed knowingly or unknowingly.

Yama Muni opines that in case the cow or the Brahmin dies while giving medicines or meals, there is no need for any type of repentance. Yama Muni states that one can beget divine benefits if he drinks water from the leaf of a lotus, a copper or an earthen vessel at a holy place.

One can see people following this text in order to wash away all their incurred sins. In this text all the repentance for all the sins are discussed properly.

The method explained to pacify deceased ancestors is followed till date by people. The duties of the woman under going menses are also being adhered to in villages. But in cities with the upsurge of nuclear families these duties seemed to have weakened. Nevertheless the importance of this text embellished with Vedic teachings has not lost its glory.