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Category: Namaskaar

Who Knows?

We ARE because we KNOW. We will be a stone – jad – if we didn’t know or much lesser in terms of intelligence. In the Indian tradition, we have the Pramaana Shashtra – the theory of knowledge – epistemology. Without going into that, we today have size of knowledge, certainly the availability of it, has increased many fold. There are still giant flaws in KNOWING and PROBLEMS with it. This piece is contemplation on knowing.

Two key types of knowing, amongst others, is Direct Perception called Pratyaksha and INFERENCE – Anumaana. Lot of times the inputs – what we see affects what we perceive and vice versa. Take media, they will make you feel that what you are seeing is all there is. Often it is content out of context that gets extrapolated. Like plague in Surat. BBC TRIED to make the world feel that India got plague when one person was detected with plague.

Our biases, conditioning, experiences, judgments colour our perception. If you like a girl, and she smiles at you, one feels she is probably attracted to you. Or when someone is honest, people feel they aren’t polite. When polite, people may think they are fake! The list is endless and cause problems. These are Errors of knowing. Someone has said: Perception is reality, but not the truth. Thoreau wrote: “It’s not what you look at that matters, it’s what you see”.

Then there is the problem of not knowing but believing that we know. YouTube is filled with such people who predict everything. One woman said 21st March something major would happen, others said in 2000 the world will come to an end. Some predict stock markets or analyse politics. This is erroneous knowing or not knowing projected as knowing. Mark Twain has said it as it should be: It ain’t what you don’t know that gets you into trouble. It’s what you know for sure that just ain’t so.

Who Knows the path to true wisdom

The unknown is infinitesimal times more than known. However, it is equally true that there are more people who claim they know than those who say they don’t know. Probably most want to be ‘known’ as knower rather than otherwise. The Economist January edition in 2020 did not predict COVID effect leading to worldwide shut down nor could it tell Ukraine war despite carrying outlook for the year each year with tons of research.

Add to this muddy windshield, an item called narrative. News channels, keep the facts aside and rather project narrative or coloured facts, politicians avoid facts that lose votes, or give half facts to gain power. Ask a monkey to give you a banana in his hand for a promise of two in future or in after life, he will never give you the one he has. Humans do this all the time (mainly in case of financial and religious frauds) where they give what they have to get many more in future, and often ending up losing that too.

The great texts of India say: Those who know don’t know, those who don’t know, know (यस्यामतं तस्य मतं मतं यस्य न वेद सः). Then, is it best to be in the state of not knowing? Or is there knowing in the state of knowing?

One way to beat the problem of knowing is what the ICAI logo tells us to do – be AWAKE – Jagrat – knowledge is often past, even perception is so. Whereas to be AWAKE makes us perceive reality better with alertness as there is no presumption of certain outcome and the rest. One of the top CIO of a MF was asked about what they think about markets after the American war on Iran. He said we want to be prepared – I thought that was being alert.

In the Rig Veda, ends one of its Hymns not with answers but with questions — and perhaps that is the most honest epistemology of all. In a world drowning in information, noise, narrative, and confident uncertainty, a rare act may simply be to pause and ask: Who knows1? Not as an abdication, but as an awakening. To hold our knowing lightly, to remain alert without presumption, to sit comfortably in the vast space of what we do not yet understand — this is not ignorance. This, perhaps, beginning of wisdom. Who knows!

1 Nasadiya Sukta, 6-7

‘म’ कारा दश चञ्चला:

मा मनो मधुपो मेघो मद्यपो मर्कटो मरुत्

मक्षिका मत्कुणो मत्स्या ‘ म’ कारा दश चञ्चला:

This is a very well-known and interesting saying. It says, there are ten things whose names start with the alphabet M ( म ) which are very unstable ( चञ्चला: ) or unsteady.

The 10 Unstable Ms

मा Means Lakshmi. Wealth. Everybody knows. It is never stable. It comes and suddenly disappears. A super rich man suddenly becomes a pauper!

मनः Mind. It needs no elaboration.

मधुप: Honeybee. It keeps on flying from one tree to another.

मद्यप: A drunk person. No explanation needed.

मर्कट: Monkey. Self-explanatory! Sometimes, a monkey even becomes a ruler of State!

मरुत् Wind or Breeze.

मासिका A fly. Never relaxes at one place.

माकुण: A bug.

मत्स्य: Fish. Seldom is it found at one place. Continuously on the move.

The keen observations of the poets creating such Subhashits is amazing. If one applies one’s mind, there is lot of learning. In fact, it suggests that our life is also unstable. Therefore, all philosophies like Bhagwad Gita and Yoga aim at stabilizing the mind which is the most unstable one. Once mind is stable and detached, we don’t get mentally affected by uncertainties of life.

They say the change is the only constant. All these 10 things keep on changing their places. Man should control his mind so that he can control all unstable things and achieve peace in life.

आत्मपुण्येन भाग्यवान्

This is a very small but meaningful ‘Subhashit’. It reads like this: –

सुशीलो मातृपुण्येन पितृपुण्येन् बुद्धिमानं !

यशस्वी वंशपुण्येन आत्मपुण्येन् भाग्यवानं !

The 4 Pillars of Your Destiny

Punya is good or holy deeds. We believe that the fruit of your good deeds goes to the credit of your account. In English also, we say ‘Be Good, Do Good!

The theory of karma which is more or less universally accepted refers to the same principle.

The literal meaning: –

सुशीलो मातृपुण्येन्  You get good character thanks to the Punya of your mother.

पितृपुण्येन बुद्धिमान् You usually inherit intelligence from your father’s Punya.

यशस्वी वंशपुण्येन् ‘Vansh’ is the ‘dynasty’ i.e. your forefather’s. Family tradition from generations.

आत्मपुण्येन भाग्यवान् (But) your fortune depends on your own good deeds

There was an international conference on child’s education. The issue was as to when the education of a child should start. They felt that education is a wide concept and in true sense, it should start right from the child’s birth. That was the consensus.

However, one senior lady screamed “NO, no. It will be too late!” She said – A child’s education should start from the birth of its mother.

That is the significance of ‘sanskaras’! – the culture. The point needs no elaboration. As far as intellectual abilities are concerned, it is generally observed and also believed that it comes from one’s father. Usually, there is a family tradition of highly brilliant people for 4 to 5 generations in a family. Apart from intellectual capacity, it is the father who provides opportunities for learning.

The Vansh is your family history. We have many industrial houses who are doing good business for generation. Similarly, in politics, we observe the same thing. One gets a readymade platform for one’s growth. It is a different thing that an incapable or incompetent person may ruin it.

Finally, however, despite all this ‘inheritance’ your own deeds and efforts are more important. They decide your fate or fortune. The inheritance merely provides you a starting point. However, you have to shape your career or future by your own discipline, thinking and performance.

It must be borne in mind that these were the thoughts more prominently applicable in the old times. Now, the times have changed. There could be a few exceptions, only to prove the rule. Nevertheless, by and large, even in modern times, one can still find its relevance.

त्रिपीडाSस्तु दिने दिने !

This is an interesting thought. It says, every day three types of troubles are welcome. पीडा means trouble. The shloka reads as follows: –

प्रदाने विप्रपीडाSस्तु          While doing charity, a learned person (Brahman) is welcome to trouble us.

पुत्रपीडा तु भोजने            While having our meals, our son (children) should be around. to trouble us.

शयने दारपीडाSस्तु         In the bed, the wife should be there to ‘trouble’ a man. दार means wife.

(त्रिपीडाSस्तु दिने दिने)

The Sweet Burden 4 Troubles to welcome Daily

In our culture, doing charity or giving help to the deserving person is of utmost importance. It is called ‘Satpatri daan’ – charity to a deserving person. विप्र means a learned and pure person. In those days, at the time of lunch, people used to wait for some good guest (Atithi) to join us for food! Without giving to an Aththi, they did not consume food! Therefore, when we wish to give something for a good cause or to a deserving man, such person is welcome. Hunting for such a good person is also a welcome task.

Today many good charitable institutions find it difficult to get deserving donees or deserving students/organisations as beneficiaries.

Further, if our children are around us while having meals, it is a pleasure. Today, our family system is collapsing. There are nuclear families.

When a parent is eating, small kids sharing the food from his plate is a pleasurable scene. One enjoys feeding one’s small kids who play or dance around and get fed! Even their trouble is enjoyable.

Similarly, when in bed, the company of your spouse is very enjoyable! Her company may be ‘troublesome’ in the good sense of the term.

I heard this shloka from a very learned scholar. He was teaching something. He added a very meaningful line –

पाठने छात्रपीडाSस्तु !

Meaning, while teaching there should be inquisitive students with intense desire and curiosity for acquiring knowledge. Such students’ ‘trouble’ is welcome. That is the ideal relationship between Guru and Shishya (mentor and disciple) This fun is not available in online teaching! Students should raisequestions, doubts and queries to understand the subject better.

In this verse, the word or trouble should be taken in the right sense with a positive meaning.

इष्टम् धर्मेण योजयेत् !

The two verses discussed in this article are adopted from ‘Samayochit Padyamalika’ – Collection of appropriate verses. They are also there in Panchatantra. It gives a message that whatever we desire and we wish to achieve should be secured in a righteous way. It is to be noted that the word ‘Dharma’ in Sanskrit scriptures is used in the sense of ‘duty’, ‘proper conduct’ and not in the sense of ‘religion ‘(way of worship, etc.) as we understand today. So it is not used in the sense of a community or sect.

सत्कुले योजयेत्कन्यां पुत्रम् विद्यासु योजयेत् !

व्यसने योजयेच्छत्रुमिष्टं धर्मेण योजयेत् !!

Literal meaning of first shloka –

One should get one’s daughter married into a family of high morals, good culture, etc. (Elite family). One should get one’s son connected to ‘studies’ ‘learning’ (vidyabhyas). One should get one’s enemy connected to some calamity (put an enemy into a difficulty); and thus, one should achieve one’s desired object in a manner acceptable to the Dharma.

उत्तमं प्रणिपातेन शूरं भेदेन योजयेत् !

नीचमल्पप्रदानेन इष्टम् धर्मेण योजयेत् !!

Literal meaning of second shloka –

One should make friends with a superior or powerful person by bowing before him politely (by giving respect). One should win a brave person’s heart by the strategy of ‘divide and rule’. (That’s what Britishers did in India by creating divisions among Indian people. Shivaji Maharaj also adopted that strategy while fighting against five Mughal kingdoms). One should get a lower category person on one’s side by paying him something. Thus, one should secure the desired object by following the principles of Dharma.

In Panchatantra, four Brahmanas acquired theoretical knowledge without understanding its proper application. They interpreted the ‘shastras’ in a weird manner. They took certain principles ‘literally’ without understanding the spirit behind them. Once they saw a donkey sitting in a cemetery. They remembered the principle that a true friend is the one who accompanies you everywhere – to the king’s palace or to the cemetery (राजद्वारे श्मशाने च). They treated the donkey as their friend. Then they saw a camel running very speedily. They remembered that Dharma also should move ‘swiftly’. So they tied the donkey to the camel! They became a laughing stock in the society.

In today’s times, in the international politics ‘there is a principle that there are no permanent friends nor permanent foes; there are only permanent interests’.

Likewise, in our personal life also, we should protect our interests; in a right or proper manner. We should not resort to undesirable or immoral means. Today, India has been able to procure many things for our country from those nations who may be enemies of each other! We are trying to win friendship with all the nations by appropriate strategies which are proper and not crooked.

Similarly, with our enemies, we may try to put them into difficulties like internal quarrels, splits, etc. The Government is also trying to provide good facilities of learning and opportunities to progress for our youth. The Government also is trying to provide better security, support, facilities and opportunities for women. We are smoothening our relations with super-powers; and offer help to smaller countries.

In short, इष्टम् धर्मेण योजयेत्!

God Does Not Punish Us, Action Does!

The Bhagavad Gita gives us a vision that is both simple and profound where in the 15th verse 5th chapter it gives an important principle that the Lord neither claims our virtues nor assumes our faults; each being reaps the outcome of his own deeds.

नादत्ते कस्यचित्पापं न चैव सुकृतं विभु: |

अज्ञानेनावृतं ज्ञानं तेन मुह्यन्ति जन्तव: ||15 ||

“The Lord does not take upon Himself anyone’s sin or merit. Knowledge is covered by ignorance, and beings are deluded because of it.”

This verse changes the way we understand life. God does not punish or reward anyone. He is not sitting somewhere keeping a record of what we do. The universe itself is governed by a law that never fails and yes we call it the law of karma. Every action brings its own result, just as every seed bears fruit of its own kind. We are not punished for our actions; we are punished by our actions.

Think of fire. When we put our hand into fire, it burns us. The burn is not a punishment from God. Fire has no anger, no partiality. It simply acts according to its nature. In the same way, when we act wrongly, we suffer. When we act rightly, we experience peace and joy. God is not punishing or rewarding us. The result comes from the natural order of life itself.

However, not all actions show results immediately. Some actions, like putting the hand in fire, give instant results. Others are subtle. Acts like lying, cheating, or corruption may take time to show their effect. The result may come after years or even in another life. Because the link between cause and effect is not always visible, we often fail to connect the two. We think some people escape punishment or some suffer without reason but there is no escape from the law of karma. It operates silently and perfectly.

When we understand this, our relationship with God becomes one of love and reverence, not fear. We stop blaming others for our problems and start taking responsibility for our own choices. We realize that pain and joy are teachers guiding us towards wisdom. The Bhagavad Gita shows us that the purpose of life is not to fear punishment but to focus on our duty.

The fire of knowledge burns away ignorance. When we act with awareness, selflessness, and love, the same fire that once burnt us now becomes a light that guides us. The Lord is not a judge giving verdicts. He is the silent witness who gives us the freedom to act and the wisdom to learn. When we live by this truth, life becomes peaceful, purposeful, and filled with divine grace.

Why Lord Shiva Drank Poison!

Friends, we are in kaliyuga. The predominant factor in kaliyuga is ‘kalaha’. – quarrels and disputes. Two nations, two regions, two communities, two lobbies, two political parties, keep on fighting among themselves. Members in a co-operative housing society also keep on quarrelling. Two brothers, two sisters, even two friends have differences or disputes. Similar is the case with business partners, directors and so on.

Now, these disputes have reached micro level. Members of even one family have internal disputes. Today, we have nuclear families with only one kid! Even there, husband and wife may not get along well! There are rampant separations and divorces.

One Sanskrit poet has very interestingly described this observation by linking such disputes to the mythological beliefs. In our ancient scriptures, there is a story of Samudra Manthan (churning of the ocean) out of which 14 jewels (Ratnas) emerged. One of them was very disastrous poison which would have destroyed the whole world. Lord Shiva came to the rescue and swallowed that poison. That made his neck blue in colour! That is why he is called ‘Neelkantha”. The poison also has many medicinal qualities. Hence, it is also one of the jewels.

The poet thought about all the family members of Lord Shiva: Wife Parvati’s vehicle is Lion (She is Durga). Son Kartikeya’s vehicle is peacock, Second son Ganesha’s vehicle is mouse while Lord Shiva’s vehicle is Nandi (bullock). Lord Shiva holds Ganga and Moon on his head. Shiva’s forehead also has ‘fire’ – Agni. Shiva has snakes around his neck, like garlands.

Now, imagine the scenario. Shiva’s snake (फणी) is hungry. So, he wants to swallow Ganesha’s mouse (आखु) Kartikeya’s peacock is keen to eat up the snakes! Durga’s lion wants to eat the peacock (नागाशनम्).

Gauri (Parvati) is jealous of Ganga (जह्नुसुता) and the fire (अग्नी) hates the moon. (कलानाथ) The moon pacifies the fire. Due to these disputes in the family, Lord Shiva got fed up. Out of frustration he resorted to the poison!

Such situations, are not very uncommon in today’s society. The love and affection between two individuals is disappearing. Two persons or groups are finding it difficult to stay together with peace, harmony and co-operation. Selfishness is at its peak. People have lost patience and tolerance. There is hunger, greed, jealousy, hatred every-where. People have become too individualistic and their co-existence is almost impossible.

The poet suggests that even Mahadev (God of Gods) cannot escape this ‘reality of present life’.

अत्तुं वाञ्छति वाहनं गणपतेराखुम् क्षुधार्थ: फणी !

तं च क्रौञ्चपते: शिखी च गिरिजासिंहोSपि नागाशनम्!

गौरी जह्नुसुता मसूयति कलानाथम् कपालोSनलो !

निर्विण्ण:स पपौ कुटुम्बकलहाद् ईशोSपि हालाहलम् !

The verse teaches that conflicts are natural, but wisdom lies in maintaining balance, like Shiva who ultimately bears the poison to save the world (and perhaps, his own household).

AIZ – MAKA / FALEA – TUKA

It was a chance visit to one of the churches in Goa on a routine professional visit. Travelling through the urban landscape and into the marshlands of Goa, I set my eyes on the church along the quiet road leading to another of the Goa villages. The serene church premises, set amongst the greens and perched on what looked like a hillock, exhibited peace and calm only to be outdone by a low-lying cemetery adjoining the church premises. In fact, the entrance gate of the cemetery could be seen from the church premises albeit as the exit gate.

I walked into the church premises absorbing the beauty of a well-kept area and entered the church building. After having spent a few reflective minutes inside, I walked to the open space in front of the building entrance and I was exactly positioned to see the road from the cemetery leading to its entrance.

However, what caught any attention was the plaque at the cemetery’s exit gate. At first it did not make sense as it was a transliteration of something in the Goan Konkani language. I read it once more but carefully. It read thus – “AIZ – MAKA / FALEA – TUKA”. It did not take long for my little brain to process what it meant – “Today – Me/ Tomorrow – You”

It struck me like a bolt of sudden enlightenment reaffirming what is the hard reality of our life and reminding me not only of life’s impermanence but also of its uncertainty.

I was also reminded of the Bulgarian essayist, Maria Popova, who very succinctly observed – “We live amid and inside emblems of the touching longing for permanence that both defines us and defies reality – our houses, these haikus of brick and hope so easily decomposed by a tremor of the earth or a tempest of the sky; our homes, so easily hollowed by death or indifference; bodies, these boarding houses for stardust”.

However, Saint Kabir provided me a beautiful reminder –

मत कर काया को अभिमान, काया गार से काची

ओ, काया गार से काची, रे, जैसे ओस रा मोती

झोंका पवन का लग जाए, झपका पवन का लग जाए

काया धूल हो जासी, काया तेरी धूल हो जासी

I thanked the Almighty for the fact that I did not require a catastrophe to appreciate the delicateness of life. As I walked back towards my car, my heavy legs gave me more time to think and ponder about how my living today should be, as it could be ‘me’ tomorrow. No matter what luxuries I am rolling in, I need to remember that even orchids have an autumn.

Hearing Cartoon

The Power of Gratitude

“Gratitude turns what we have into enough.”

– Anonymous

Gratitude is one of the most powerful yet underrated emotions a human being can feel. It is the ability to recognize and appreciate the good in our lives—be it something as grand as achieving a lifelong dream or as simple as a smile from a stranger. Often, in our busy routines, we forget to pause and notice the blessings around us. Gratitude is not merely a polite “thank you”; it is a deep awareness that we already have reasons to be content and joyful.

Human nature tends to focus on problems, shortcomings, and unmet desires. We measure our happiness against what we lack rather than what we have. This mindset often leads to dissatisfaction and stress. Gratitude helps us break this cycle by changing the way we look at life.

When we consciously choose to notice the good—whether it’s good health, a supportive family, or a simple act of kindness—it shifts our mental state from scarcity to abundance. This is why Oprah Winfrey famously said, “Be thankful for what you have; you’ll end up having more.” By focusing on blessings instead of burdens, we create space for peace and happiness to grow.

“It’s not happiness that makes us grateful, it’s gratitude that makes us happy.” – David Steindl-Rast

Gratitude is not just personal—it is social. When we express appreciation to people around us, we strengthen relationships. Think about it: when someone sincerely thanks you for something, you feel valued and motivated to do more.

In families, gratitude nurtures love and understanding. In friendships, it builds trust and loyalty. In workplaces, it boosts morale and teamwork. Even small gestures—like telling a colleague “I appreciate your help” or sending a message to a friend saying “I’m glad you’re in my life”—can create deep connections. Gratitude acts like glue that holds relationships together.

“A moment of gratitude makes a difference in your attitude.” – Bruce Wilkinson

Gratitude is not just an emotional concept; it is scientifically proven to be beneficial for both the mind and the body. Studies from leading universities show that practicing gratitude reduces stress and anxiety, improves sleep quality, strengthens immunity, lowers blood pressure & boosts happiness hormones like dopamine and serotonin.

In other words, gratitude is a natural antidepressant with no side effects. It has the ability to rewire our brain to focus more on positive experiences and less on negative ones.

“Gratitude is the healthiest of all human emotions.” – Zig Ziglar

Many people think gratitude comes naturally, but in reality, it must be cultivated. There are several practical ways to make gratitude part of daily life:

  •  Gratitude Journal: Write down three things you are thankful for each night before bed.
  •  Morning Reflection: Begin the day by mentally listing blessings, such as good health, shelter, or opportunities.
  •  Expressing Thanks: Regularly tell people you appreciate them—in person, by message, or through a handwritten note.
  •  Mindful Moments: Pause during the day to notice small joys—a warm cup of tea, the sound of rain, or a child’s laughter.

When gratitude becomes a habit, it changes not only how we see the world but also how the world responds to us.

“Gratitude is a habit of the heart.” – Alexis de Tocqueville

A year ago, I faced one of the most painful chapters of my life. I lost the most important person to me. Alongside my grief, I had responsibilities piling up, bills to manage, and a family to care for. Every day felt heavy, and I could only see what was going wrong.

One evening, while speaking to an old friend, I shared my worries. She didn’t offer advice; instead, she said, “Rati, every night before you sleep, write down three things you’re grateful for. No matter how small, find them.”

At first, it felt impossible. My initial lists included only basic things like “I have a roof over my head” and “I had a meal today.” But over time, my awareness grew. I began to notice my mother’s soothing voice when she called to check on me, my children’s laughter echoing through the house, the kindness of a neighbour who brought groceries without being asked, and the quiet beauty of a sunrise after a long night.

These little moments became my anchors. My problems didn’t vanish, but my heart felt lighter. I realized that even in grief and uncertainty, there were still gifts in my life worth noticing. That shift in perspective gave me the strength to move forward.

“Gratitude turns pain into acceptance, chaos into order, and confusion into clarity.” – Melody Beattie

It is easy to be grateful when everything is going well. The real power of gratitude is revealed during adversity. When challenges arise, gratitude helps us focus on what remains instead of what is lost. It doesn’t mean ignoring pain – it means choosing to also see the good that coexists with it.

Gratitude, in these moments, becomes a source of resilience. It tells us, “Yes, this is hard, but there is still something here to hold on to.”

“When it rains, look for rainbows. When it’s dark, look for stars.” – Oscar Wilde

Gratitude is not just a reaction to receiving something – it is a way of living. It costs nothing, yet it enriches every aspect of our lives. It makes us more present, more content, and more connected to others.

To me, gratitude is like the sunrise after a long, dark night—a gentle whisper that says, “Look, there is still light.” When we embrace gratitude daily, we do not just change how we feel; we change how we live. And that is the true power of gratitude.

“Gratitude is the fairest blossom which springs from the soul.” – Henry Ward Beecher.

सन्मित्रलक्षणमिदं प्रवदंति संत: !

This is a beautiful verse describing the attributes of a true friend – a good friend. It reads as follows:

पापान्निवारयति योजयते हिताय

गुह्यानि गूहति गुणान् प्रकटीकरोति।

आपद्गतं न जहाति ददाति काले

सन्मित्रलक्षणमिदं प्रवदंति संत:॥

Verbatim meaning

पापान्निवारयति                         He keeps us away from sinful things

योजयते हिताय                        He puts us into good and beneficial things

गुह्यानि गूहति                          He maintains our secrets to himself (does not expose them)

गुणान् प्रकटीकरोति                He explains our virtues and good qualities to others.

आपद्गतं न जहाति                   He does not abandon us when we are in difficulty

ददाति काले                           He helps us in tough times.

सन्मित्रलक्षणमिदं प्रवदंति संत: According to the wise gentlemen, these are the attributes of a good or true friend.

This is verse no. 166 from Sat. shaastra.

There is another similar Subhashit – viz

शोकाराति भयत्राणं          He protects us from calamities and dangerous things.

प्रीतिविश्रम्भभाजनम्         He shares our happy moments (He really derives pleasure in our success, without getting jealous)

केनसृष्टमिदं रत्नम् मित्रमित्यक्षरद्वयम्“` I wonder, who has made this two letter jewel called ‘मित्र‘ – friend!

Apparently simple verses. However, if we look around and apply these attributes to whom we call as our friends, we may get disappointed. At the same time, if we introspect, we also may feel lacking somewhere when we call ourselves as a friend of someone.

A true friend discourages and prevents us from committing bad or sinful things. A bad companion, on the contrary may push you into such things – like drinking and gambling or other addictions.

He encourages us to walk on a right path, resort to proper and righteous means, follow good practices. Thus, a CA friend should not make us adopt short cuts in practice, adopt unfair means, sign wrong statements recklessly for short term gains.

We often have secrets to maintain – may be our family matters, personal matters, mistakes unknowingly committed by us which the friend may be aware. But he maintains secrecy and does not expose them to others. He does not blackmail us.

He highlights our good qualities, so that we ourselves are not required to boast of them. Every good artist may need someone to promote him; and it may not be in good taste if he himself starts projecting himself. Similarly, a talented and matured professional cannot publicise his own skills; but a true friend, with good intentions, may recommend his name to others.

When we fall in difficulty, he does not run away, leaving us behind. He will help us when we really need help. That time, he will not keep giving only advice. (without actual help) A friend in need is a friend indeed!

Wise people believe that a true friend should be like this. He should honestly share our unhappy and happy moments. It is often experienced that it is easy to share one’s grief or sorrow; but really difficult to have real pleasure in others’ success. Usually, people start getting jealous. This may apply to even close relatives.

In today’s kaliyug, the so-called friends only try to take advantage of your company; your good or bad things! In today’s politically vitiated and polluted atmosphere, the word ‘friend’ seems to be losing its sanctity.

Let us all introspect and examine to see whether we really are true friends of someone; or the other way around.

यदल्पमपि तद्बहु ! (A little gain is also abundant)

Apparently, a strange thought! But if we understand the complete verse, it has a deep meaning contained in it. It has a great righteous implication. The text reads like this: –

अकृत्वा परसंतापम् Without causing harm to others

अगत्वा खलमंदिरम् !         Without approaching a bad or wicked person (for favours)

अक्लेशयित्वा चात्मानम्      Without straining yourself

यदल्पमपि तद्बहु !               Whatever little you get is to be considered as plentiful!

Very difficult to digest in modern times – i.e. in the present kaliyug.

अकृत्वा परसंतापम्

One can cause damage to others in many, many ways – by cheating, stealing, depriving others of opportunity, exploiting, harassing, blackmailing, taking undue advantage, misleading, giving false promises or hopes, physically beating or causing injury, mentally torturing, unfair conduct …. etc.

If we introspect, knowingly or unknowingly, directly or indirectly, we may be causing harm to many people for our gain, even to our family members, our staff or our friends/relatives. We may not even realise it.

अगत्वा खलमंदिरम् !

We need to often approach some bad person for some favours! A professional, for getting results, may have to directly or indirectly approach a corrupt person in power or authority! Or we may have to seek help from a politician who adopts unfair means, muscle power, or money power. The favours could be admission to a school or college, or a job in a company, getting something in times of scarcity, obtaining travel bookings, buying accommodation, getting positive results in litigation, obtaining certain things quickly without waiting in a ‘queue’; even for getting a seat / berth in a train!

अक्लेशयित्वा चात्मानम्

It could be a petty thing; but it makes us compromise on ethics. One may get a feeling that without this, we cannot survive! It may be true. However, if everybody adopts the principles enshrined in this verse, there can be a level playing field.

Today’s work culture has totally changed. People keep on slogging for hefty pay packages. They leave from home early, slog day and night, and return late at night.

All work and no play! No family life, no social or cultural life, no exercise, no entertainment. Physically and mentally, they get exhausted. That is a struggle for survival in a competitive world, they say! Loans, EMIs, unaffordable luxuries, showmanship, imitation effect, pretending to be too busy – so much so that they don’t find time even to have food! They sacrifice sleep. Thus, they sacrifice health to acquire wealth and, finally, end up spending that wealth to ‘maintain’ the so called ‘health’ in advanced age!

A simple, unambitious man may not resort to any such thing. However, the shloka does not advocate ‘complacency’. You may be ambitious but try to fulfil your ambition by righteous means.

If everybody follows the rules of the game (first three lines), then the real talent will succeed – meaning deserving persons do not get deprived of rightful things.

Readers will appreciate the truth and beauty of this philosophy, if they ponder on it peacefully!

शीलं परं भूषणम् (नीति शतक ८०)

Character is ultimate ornament

This is a wonderful verse from Neetishatak. The great Sanskrit poet Bhartruhari wrote 3 ‘shataks’, i.e. 100 verses each on 3 subjects.

Neeti         (नीति)  Ethics

Shrungar  (शृंगार)  Romance

Vairagya  (वैराग्य )  Renunciation or detachment.

The text of the captioned verse is as follows: –

ऐश्वर्यस्य विभूषणं सुजनता शौर्यस्य वाक्संयमो

ज्ञानस्योपशमः श्रुतस्य विनयो वित्तस्य पात्रे व्ययः ।

अक्रोधस्तपसः क्षमा प्रभवितुर्धमस्य निर्व्याजता

सर्वेषामपि सर्वकारणमिदं ,शीलं परं भूषणम् ।।

Bhartruhari describes what are the things that glorify or adorn certain virtues or qualities.

ऐश्वर्यस्य विभूषणं सुजनता Courteous and dignified behaviour glorifies one’s wealth or richness. We use the word Aishwarya to denote wealth. However, Aishwarya really means ‘power’.

शौर्यस्य वाक्संयमो Restraint on your ‘tongue’ glorifies the valour. If one is brave, one should not be boasting but remain quiet.

ज्ञानस्योपशमः Your rich or deep knowledge is glorified by your quietness or gentleness. As we say, ‘shallow water makes much noise’. Conversely, deep water does not make noise!

श्रुतस्य विनयो श्रुत means Vidya. Your talent, knowledge, skills. That becomes impressive if you are polite, unassuming. All of us know विद्या विनयेन शोभते!

वित्तस्य पात्रे व्ययः Wise and proper spending dignifies your money. One should not be extravagant, and showing off wealth-wise spending also includes help to a deserving person or cause.

अक्रोधस्तपसः Your penance (तप) is glorified by your restraint on anger. The sages conquered or managed their anger and avoided cursing others now and then.

Durvasa was known to be a short-tempered sage who kept cursing others even for small faults. But this is an exception.

क्षमा प्रभवितु: Forgiveness glorifies the person in power or authority.

धर्मस्य निर्व्याजता One’s s traightforward and innocent behaviour is the real indicator of one’s religiousness. A truly religious person cannot be fanatic or crooked.

सर्वेषामपि सर्वकारणमिदं Above all these virtues and qualities, the supreme is ‘character’.

शीलं परं भूषणम् Character glorifies everything!

भूषण (Bhushan) means ornaments; something that lends grace, beauty or fes tivity; a manner or quality that adorns. The word ‘character’ denotes purity, honesty, and integrity in every respect. It is moral excellence and firmness.

Even for a professional like us, knowledge, skills, talents, and wealth may be impressive; but nothing can be as graceful as character or ethics.

There is another verse with a parallel meaning.

हस्तस्य भूषणं दानम् Helping or doing charity is the ornament of your hand.

सत्यम् कण्ठस्य भूषणम् ! The real ornament of your neck (throat) is ‘truth’.

श्रोत्रस्य भूषणम् शास्त्रम् The ornament of your ears is listening to shastras (gaining knowledge).

भूषणै: किं प्रयोजनम् !! Then why are golden ornaments or diamonds required at all?

Another version of the last line is: –

शीलं सर्वस्य भूषणम् Character is the real ornament of your entire personality.

Today, in industry, we find that certain groups may be compromising on ethics and showing off their prosperity. As against this, certain groups command respect and reputation for their ethical behaviour or dealings, i.e. their character. The same is the case with professionals like CAs, lawyers, doctors and so on. Scientists and highly placed persons like Dr. Abdul Kalam were known for their simplicity and character. Our saints like Dnyaneshwar, Tukaram, Kabirji, and Mirabai are still remembered because of their character. Readers can observe this principle in all walks of life!

So, friends, let us be ethical – both internally and externally.

बुद्धिनाशात् प्रणश्यति !

This is one of the most important and popular messages from the Shrimad Bhagavad Gita. There is a pair of shlokas from the second chapter of Gita – called ‘saankhyayog’.

The text is as follows:-

ध्यायतो विषयान् पुंस :  The man dwelling on sense objects

प्रकोपाय न शान्तये  results in his anger. (resistance) and not in peace.

संगस्तेषूपजायतें  Develops attachment for them.

संगात्संजायते काम: From attachment, springs up desire.

कामात् क्रोधोSभिजायतें !!62!! And from desire, (if unfulfilled) ensue anger.

क्रोधाद्भवति सम्मोह: From anger, arises delusion.

सम्मोहात् स्मृतिविभ्रम:! From delusion, confusion of memory.

स्मृतिभ्रंशाद् बुद्धिनाशो Loss of reason

बुद्धिनाशात् प्रणश्यति !!63!! And from loss of reason, one goes to complete ruin.

Readers may be aware that in our Indian philosophy, there are six biggest enemies of human beings [Known as “shadripu” (षड्रिपु)].

काम – Desire, क्रोध – Anger, लोभ – Greed, मोह – Delusion, मद – Ego or Arrogance, मत्सर – Jealousy.

The two stanzas describe this vicious circle as to how one ‘enemy’ gives rise to another. Sense objects means each of our five senses has its object. The Eyes have a vision and many objects to see; the Ears have many things to hear; the Nose has many things to smell; the Tongue has many items to taste; and The Skin has many things to touch.

If one constantly keeps on thinking of a particular object – e.g., bad and obscene images, spicy and intoxicating eats, sensual or luscious touch, one develops an ‘indulgence’ in those things. This indulgence or obsession (attachment) breeds ‘desire’ or ‘greed’. If this desire is not fulfilled, one loses one’s temper and gets angry.

Once you are angry, you lose control of your mind; you cannot discern between good and bad. The lust and anger drive your mind, and your intellect is side-lined. You forget who you are, what you are, what you are doing, who you are talking to. In short, you lose your memory and balance of mind.

This situation destroys your intellect. Ultimately, it ruins your life! Anger is considered as the most dangerous enemy. Therefore, there are courses on anger management. One should never lose one’s temper. Cool-headedness is a big strength. Ravana and Duryodhana, respectively, from Ramayana and Mahabharata, are the best examples of how the shadripu destroyed them. We find these examples even in movies, plays and serials.

Quite often, anger prompts you to take some suicidal steps. Every day crimes committed in the spate of anger are reported in the news. After one is pacified, one repents. But that is of no use.

That is why our spiritual idols like Gautam Buddha and Mahavir are always ‘cool’. They never got perturbed by anything. Shri Ram was to be coroneted the next morning, and the previous night, he was sent to exile! He accepted it willingly and coolly – free from attachment, anger and so on! He never lost his peace and balance of mind.

We in our profession, often have strong feelings against the perverse and adamant ‘actions of bureaucrats, politicians and even judges’. On the other hand, corrupt officials have temptations and lust for money. We need to keep our cool in tackling them. There lies our success and their failure!

पय:पानं भुजङ्गानां केवलं विषवर्धनम्

This proverbial line describes a very commonly experienced fact of life, especially in the modern times. Although it is an age old reality, it is more prominently observed in last few decades. With the advancement of technology, degeneration of values and pollution of culture, its gravity is increasing day-by-day.

The stanza reads as follows:-

उपदेशो हि मूर्खाणाम्    Advice rendered to a stupid or undeserving person.

प्रकोपाय न शान्तये  results in his anger. (resistance) and not in peace.

पय:पानं भुजङ्गानां  If you feed milk to a snake,

केवलं विषवर्धनम्  It only adds to its poison.

This is from Panchtantra (1.420) and Hitopadesh 3.4

There is another version of this shloka –

उपकारोSपि नीचानाम्  Help offered to a bad person,

अपकारो हि जायते  Is taken otherwise by him (he treats it as a trouble with bad motive.

पय:पानं भुजङ्गानां केवलं विषवर्धनम् !

If any of the readers has not experienced this, please do try it!

Addicted people, drunkards, gamblers, gundas, hooligans, uneducated (uncivilised) people, will never listen to your sound advice. If you advise corrupt people to give up bad practices, they will either ridicule you or frown upon you. If people are unnecessarily quarrelling or fighting on the streets or even in a crowded compartment of a local train and if you request them to stop quarrelling and to ‘forget it’, they will first ask you not to interfere. They may even try to drag you into the dispute or react violently against you. Members in a co-operative housing society are behaving with complete non-co-operation. A trouble making member will raise disputes and will never mend his ways. No consultant can improvethis situation. If you ask naughty or mischievous children to behave themselves, they will react the opposite way.

If anyone advises our neighbouring countries to focus on their own development rather than causing destruction to India or promoting terrorism, they will on the contrary, increase their attempts to cause harm to India. Even if they are in utter poverty, they will import weapons to wage a war against us!

In our epics, Ravana, Duryodhana, other demons/villains are a classic example of this truth. Ravana did not listen to the advice of Bibheeshana to give Seeta back to Ram. Ravana drove him away from his kingdom. Duryodhana did not heed to the advice of Vidura and other elderly persons. Such good advice hardens their ego.

Today’s youth is more obsessed with social media, drugs, movies and many bad things. Our family system is cracking today. Husband wife relations are getting destroyed. The bonding between all relations is breaking. Break-ups and divorces are very common. The couple does not realise the importance of togetherness. They are often short sighted or excessively career oriented, materialistic, ambitious, egoistic, selfish and uncompromising. They cannot digest ‘adjustment’. The counselling has not much impact. If you try to advise them, they will ask you to mind your own business, saying that it is their personal matter. They don’t realise that when such things become rampant, it is no longer a personal matter but a great social menace!

The only solution is the strong moral culture ‘sanskaras’. In today’s rat race, the sanskaaras of parents and teachers are losing efficacy. A narrow minded, individualistic and self-centred approach is developing and people are immune to any words of wisdom. Thus the bhujangas (snakes) in the guise of ‘qualified’ money making machines are increasing. They will improve when they themselves realise it; but not on anyone’s advice!

परोपदेशेपांडित्यम् !

This is one of the most commonly observed aspects of human nature. While advising others, all are ‘scholars’ or ‘wise’ men; but when it comes to own conduct, they very rarely follow it. This is adopted from Hitopadesh (1.103)

परोपदेशेपाण्डित्यम् ‘wisdom’ or ‘scholarliness’ in advising others.

सर्वेषाम्सुकरंनृणाम् Is very easy for all human beings.

धर्मेस्वयमनुष्ठानं  However, when it comes to their own life.

कस्यचित्तुमहात्मन:  Very few great people (महात्मा) do follow those principles.

There is another version of this verse.

परोपदेशवेलायां At the time of advising others.

शिष्टा: सर्वेभवन्तिवै  All act like ‘gentlemen’ or ‘noble’ men.

विस्मरन्तीहशिष्टत्वं However, they forget all that wisdom.

स्वकार्येसमुपस्थिते When it comes to their own work.

This is nothing but hypocrisy. It is observed and experienced in every walk of life.

There are religious leaders who preach great morals in their discourses and sermons. However, in their own lives they are often exposed as greedy people with criminal minds and of loose character. There are number of examples of this type.

Even in day to day life, parents and teachers give lectures to children and students for good behaviour. They will explain the importance of cleanliness, discipline, helping others, chivalry, love for nature, hygienic food, good habits, high tastes and culture, hospitality, service to the nation, service to society, sacrifice, selflessness — so on and so forth. They will tell all the virtues under the sun. However, in own lives, they depict bad habits, cheap conduct, corrupt practices, indiscipline, selfishness, etc.

There is a parallel saying: –

चित्तेवाचिक्रियायां च साधूनामेकरूपता!

Noble people are consistent in what they think, what they speak and what they do. Their thoughts, speech and action reflect one and the same thing. Such persons are indeed very rare, particularly in today’s kaliyuga.

Take our political leaders. They will give long speeches at the top of their voice, full of high values; but they may be scoundrels of the first order! They amass humongous wealth, commit all crimes, harass poor people, adopt corrupt practices. Same is the case with industrialists, businessmen, bosses in offices, bureaucrats, senior professionals. Judges in the courts may punish someone for wrong doing; but they themselves may be committing those things in personal life!

It is also experienced that when you seek help from somebody, he will give you a lecture as to how you should have behaved. However, they won’t help you at all!

Doctors may advise you to avoid all ‘addictions’ but they may not themselves refrain from those addictions. A CA may explain the importance of documentation, financial planning and discipline. However, he may not be maintaining his own accounts, he may be lethargic in paper work; his own finances may be mismanaged! Management of an educational institution may admit students strictly on merits; but for their own children, they may resort to all those undesirable things for getting admission, getting good results in examination, and so on.

Even professional bodies teach ethics but in reality … The less said the better!

स्वभावो दुरतिक्रम:

One’s nature cannot be changed

This is a very commonly used ‘proverb’ in day-to-day parlance. It means that people are so obstinate that their nature cannot be changed. A situation may force them to change their opinion on a particular matter, but their basic nature cannot be changed.

It is adapted from Valmiki Ramayana. Readers would be aware of the broad story of Ramayana. Ravana, the King of demons, had kidnapped Seeta, Ram’s wife. Many people from Ravana’s family and other well-wishers advised him to release her since it was not ethical to kidnap anyone and keep her in one’s custody forcibly. They also apprehended that it would lead to a disaster and total extinguishment of Demons; especially Ravana’s family.

People who advised him included his brother Bibheeshana, his wife Mandodari, and his grandfather Malyavan. Even Kumbhakarna, Ravana’s brother, deplored him for this act. However, Ravana showed his helplessness. He was stubborn. He said: –

द्विधा भज्जेयमप्येवं न नमेयं तु कस्यचित् !
एष मे सहजो दोष: स्वभावो दुरतिक्रम: !!

Meaning: –

द्विधा भज्जेयमप्येवं ! Even if I am cut into two pieces.

न नमेयं तु कस्यचित्! I will not bow down before anyone.

एष मे सहजो दोष: This is my natural ‘lacuna’ (from birth).

स्वभावो दुरतिक्रम! I cannot change my nature.

In Hitopadesh (3.56), there is a story of a fox falling in a pot with blue colour water. He started telling small animals that a Goddess has now made him a king of animals. An old and wised fox advises other foxes to shout in their natural voice. This fox also joined them in shouting. Thus, his truth was exposed.

There is another shloka with a similar meaning (Hitopadesh 3.58)

य: स्वभावो हि यस्यास्ति स नित्यं दुरतिक्रम: !
श्वा यदि क्रियते राजा स किं नाश्नात्यु पानहम् !!

य: स्वभावो हि यस्यास्ति A person with his nature

स नित्यं दुरतिक्रम: That nature is unchangeable.

श्वा यदि क्रियते राजा If a dog is made a king.

स किं नाश्नात्यु पानहम् Will he give up eating (chewing) the footwear?

It also applies in a good sense. Even if a lion is in an adverse situation and starving, he will not eat grass. A brave and noble man will not compromise on ethics and graceful behaviour. Even if a torch is forcibly held upside down, its flame will always go up.

We come across examples of this principle every day – in our family, at workplace, in social life and everywhere. A criminal person or thief will very rarely give up bad habits. Similarly, it is well-nigh impossible for one to give up angry nature, greedy nature, stingy attitude, confused approach and so on if these things are in one’s nature. One may be arrogant, rude, selfish, humorous, timid, sceptical, defeatist, optimistic, generous, fair, ethical, and normally, he won’t deviate from it.

However, if one succeeds in changing one’s nature, one can become a hero and receive praise from all, especially if one gives up bad aspects of one’s nature.

जानामि धर्मम् न च मे प्रवृत्ति: !

This is a wonderful line adopted from Pandav Geeta (57). It is also incorporated in ‘Vidurniti’, i.e. the preaching by Vidur to his eldest brother Dhrutarashtra in Mahabharata. It is an all-time truth, experienced by and applicable to almost every person. One needs the courage to accept it.

In Pandav Geeta, Duryodhana says this, while in Vidurniti, it is said by Dhrutarashtra, Duryodhana’s father. I am presuming that the readers are aware of the basic story of Mahabharata.

All persons, even uneducated or illiterate, have a basic idea of what is good and what is bad. The problem is that despite this knowledge, one is not inclined to do good things, nor can one refrain from doing bad or undesirable things. He leaves everything to the diktats of his ‘God’ at the time of actual action. The literal meaning: –

जानामि धर्मम् न च मे प्रवृत्ति: ! I know what is good, i.e. what is as per ‘Dharma’ — norms of good behaviour. But, I am not always inclined or willing to act according to the Dharma.

जानाम्यधर्मम् न च मे निवृत्ति:! I also know what is bad or not acceptable to the Dharma. But I am not able to refrain myself from doing that thing. I cannot withdraw myself from evil things.

केनापि देवेन हृदि स्थितेन Some God who is in my heart always guides me on what and how to do (behave) and I can’t disregard Him! I cannot resist His directions!

यथा नियुक्तोस्मि तथा करोमि! I act as per that ‘God’s diktat. (often in a selfish manner)

The learned and wise readers of BCAJ do not need any elaboration on this principle. We experience and observe this every now and then in all walks of life. We develop a feeling that it is ‘inevitable’. That is the ‘gift of Kaliyuga. That is the tragedy of human life.

In any walk of life — education, health, profession, business, administration, judiciary even in so-called ‘spiritualism’ bad or false things are routinely done. There is hypocrisy. There is a dichotomy between what we say and what we do. About politics, elections, etc., the less said, the better.

In the present scenario and systems in India, it is extremely difficult for any professional to remain completely above board. Either he is a victim of corruption or a forceful supporter of it for various reasons. It is sad to see that most professions are losing their charm, respect and credibility in society. The irony is that it is the same society and system, which force them to adopt unethical practices, and when they succumb to pressures, they are defamed.

One of the fallouts of unrighteous ways is the loss of courage to fight. When we are part of the rotten system, we cannot fight or complain against it. We have lost the courage to expose crimes happening before our eyes or in our knowledge. We need to learn a lesson from King Dasharatha in this respect.

Dasharatha, by mistake, killed Shravan. Dasharatha was a King and not answerable to anyone, yet he admitted his guilt and accepted the punishment (A curse from Shravan’s parents).

Hundreds of such examples can be given in our scriptures. However, in the DwaparYuga and Kaliyuga, the value system degenerated rapidly, and today, we are in this pathetic and undesirable situation! Today, the ‘self’ dominates over good morals, and we lack the courage and willingness to act dutifully and conscientiously!

अर्थस्य पुरुषो दास:

Arthasya Purusho Daasah

(6.41.36,51,77 Mahabharata)

This is one of the all-time universal truths of human life. It was always true and applicable; it is applicable today and it will continue in future as well. What does it mean? It means that a man is a slave of money!

The background is like this: we know the Mahabharata, where Kauravas and Pandavas, first cousins, were at war against each other. Although the war ostensibly was for the kingdom or property, it was essentially a dispute between satya vs. asatya, dharma vs. adharma, truth vs. untruth, and righteous vs. evil. Kauravas represented the asatya, adharma, untruth, and evil. We know the disgraceful episode of Draupadi (Pandavas’ wife) being humiliated and ridiculed in the open court before all seniors in the family, ministers, gurus, and many others.

Surprisingly, Bheeshma, Dronacharya, Krupacharya, and many stalwarts who were basically the gurus (mentors), respected for knowledge, righteous behaviour, and selflessness, were silent observers of Kauravas’ misdeeds. Not only that they did not even attempt to effectively prevent Kauravas from doing wrong things and sinful acts, at the end of the most disastrous war, they stood to fight on behalf of the Kauravas against the Pandavas!

Those were the days when even wars were fought ethically! There can be a long essay on this topic. Pandavas sought blessings from all seniors from Kauravas’ side since they were ethical and followed rich traditions. When Yudhishthira (senior Pandava) bowed before Bheeshma (who was his grandfather and mentor), Bheeshma tried to justify why he was fighting on behalf of Duryodhana. He candidly confessed that all of them were slaves of money. They had always lived in Duryodhana’s kingdom, ever since Pandavas were fraudulently sent to exile by Duryodhana. Their livelihood was taken care of by Duryodhana.

Although their needs were limited, whatever they needed — food, shelter, clothing, and other facilities for studies, etc. were provided by Duryodhana. Naturally, they had to be loyal to him. The full text is –

अर्थस्यपुरुषोदास: Man is the slave of money.

दासस्त्वर्थो न कस्याचित् Money is never a slave  of anybody.

इतिसत्यम्महाराज This is the truth O dear king.

बद्धोसम्यर्थेंनकौरवे: We are under (monetary) obligation of Kauravas.

This truth applies to all walks of life, and our profession is no exception. Be it any field — education, health, business, profession, judiciary, politics, bureaucracy, police, defence, sports, arts and culture, and even spiritualism!! In today’s kaliyuga, it is visible more prominently, practically everywhere.

‘Money makes the mare go’ as the English saying goes. Even animals become loyal to their owner or someone who provides them with food! Another Subhashit in Sanskrit says that even a musical instrument like tabla ‘speaks’ well when atta is applied to it! It is also said द्रव्येण सर्वे वशा:!

As CAs, we are expected to perform our duties impartially and objectively, without fear or favour. However, no one disputes the fact that ‘independence’ is a ‘myth’. Very idealistic, selfless persons may refrain from actively supporting wrong things, but it is practically impossible to actively resist a sinful thing since one is afraid of one’sfinancial loss! Of course, there could be some exceptions when a person completely abstains from undertaking such activity or retires in forests, i.e. takes sanyas.

The readers are so knowledgeable and mature that this point needs hardly any elaboration. Reactions in ‘readers’ views’ are welcome!

मुखरस्तत्र हन्यते

This is a very interesting subhashit that cautions people while becoming a leader. Its apparent meaning is that one should avoid accepting leadership. However, the real implication is not at all negative. It only says that while becoming a leader, one should bear in mind certain realities of human psychology. The text is as follows:

न गणस्याग्रतो गच्छेत्
सिद्धे कार्ये समं फलम् |
यदि कार्यविपत्ति: स्यात्
मुखरस्तत्र हन्यते ||

Verbatim meaning —

One should avoid leading a group. If the task is successful, everybody comes forward to share the credit. However, if there is a failure, if the task is not performed properly, the leader gets a beating!

‘Beating’ here may be in the form of criticisms not only from outsiders but also from the members of the group.

We come across such examples in day-to-day life — be it politics, social work, or sports.

If a cricket match is won, they say, it is the victory of team spirit, everybody contributed well. On the other hand, if it is lost, the captain gets the blame. The same is the case with political elections.

If a party wins, everybody comes forward to claim credit and a corresponding reward! However, if a party loses the elections or gets defeated, everybody demands for resignation from the party chief or other leaders. They say that he lacks foresight, he could not rouse the morale of party workers, he selected the wrong candidates, he adopted the wrong strategies, and so on and so forth.

The positive message from this shloka is important. When you become (or you want to be) a leader, you should keep this psychology in mind. To achieve success, you should voluntarily give credit to others. That enhances your grace. The others then reciprocate by praising your leadership skills. If you claim all the credit for yourself, the team members may brand you as selfish and may wish for your failure.

On the other hand, if there is a failure, you should show boldness in owning up to the responsibility. This will induce the team members to introspect and perhaps admit and confess the lack of adequate efforts from their side.

When Shri Lal Bahadur Shastri was the Railway Minister, there was a major accident somewhere. He owned up to the responsibility and tendered his resignation, although as a minister, he may not have been directly responsible. His resignation upheld his grace and was highly admired by people. The same party later, after the demise of Pt. Nehru, made Shastri Ji as Prime Minister.

People appreciate the fact that as a leader, you are willing to take up the responsibility and that to avoid failure, you will perform honestly and sincerely. They understand that you will not stick to the position in a possessive manner.

This should be borne in mind, particularly by those who get leadership by mere inheritance! They cannot tolerate or digest the idea that the top position should be handed over to someone else. This is observed even in industrial groups. Tatas, for example, right from the beginning, have adopted the policy of installing professionals at the top positions in their corporates. This made their group unique and distinct from other industrial houses. A true leader should be willing to step down, honouring the people’s sentiments and assessing their own performance. This will avoid the last limb of the shloka.

मौनं सर्वार्थसाधनम्

This saying is often used as a proverb. मौनं Mauna means silence, keeping mum. The shloka is from Panchatantra (4.46). The full text is as follows:

आत्मनोमुखदोषेणबध्यन्तेशुकसारिका:!

बकास्तत्र न बध्यन्तेमौनंसर्वार्थसाधनम्!!

Literal meaning

आत्मनोमुखदोषेण: Due to their own fault of ‘talking’

बध्यन्तेशुकसारिका: Parrots and mynas get trapped

बकास्तत्र न बध्यन्ते: Egrets do not get trapped (since they don’t talk like parrots)

मौनंसर्वार्थसाधनम्: By remaining silent, one can achieve everything.

There was a story in Panchatantra of a monkey who wanted to cross a river. One crocodile, using a sweet language, offered to carry him on its back. The monkey trusted the crocodile. Once they reached the middle of the river, the crocodile told the monkey that actually, it intended to eat him once they reach a particular spot. The monkey became frightened but cautious. In between, they passed by a small island where there were tall trees. As soon as they reached the island, the monkey jumped and rescued himself by climbing up a tall tree. The crocodile repented for having disclosed its plans to the monkey.

It is a common experience that people who are intelligent, wise and mature do not talk much. On the other hand, people who lack wisdom and maturity keep on talking incessantly. In that process, they are caught in their own words and people thrust on them many tasks which they are not able to perform. They get entangled and, in a way, trapped.

Actually, this line Maunam Sarvartha Saadhnamis used in another context as well. Those people who are either of scheming nature or shrewd do not talk about their true intentions and plans. It is not necessary that their intentions are bad. Sometimes, they maintain secrecy even with pious intentions and plans, e.g., a country may not talk about its military strength or certain secret research programmes. India carried out the nuclear explosion at Pokhran and did the surgical strike without talking about it.

Even in court proceedings, your trump cards are opened only at an appropriate stage and not in the beginning.

There are people around with negative attitude who may create obstacles in your plans. They will do something which may cause damage or harm to your tasks on hand.

Therefore, it is rightly said मौनं सर्वार्थसाधनम्!!

Qualify to Adore a Position

These two are very interesting lines, often used like proverbs. Let us see both the verses.

१. एरंडोsपि द्रुमायते (Erandopi Drumayate)

यत्र विद्वज्जनो नास्ति श्लाघ्यस्तत्राल्पधीरपि !

निरस्तपादपे देशे एरण्डोऽपि द्रुमायते!

This is indeed a great thought. It reflects the richness of our Indian culture.

This is from Hitopadesh (1.67). It literally means:

यत्र विद्वज्जनो नास्ति – Where there is no knowledgeable person.

श्लाघ्यस्तत्राल्पधीरपि – A person with mediocre or average intelligence also is regarded as a scholar.

निरस्तपादपे देशे – Where there are no trees (desert).

एरंडोSपि द्रुमायते – Even a small bush or shrub like Eucalyptus is treated as a big ‘tree’.

We observe and experience this at many places. For example, the speakers invited in some conferences are very learned and knowledgeable, whereas in some conferences we find average speakers. They may not possess that expertise; nor do they have a good exposure. The same situation prevails in many walks of life. Take fine arts. In a cheap or low-quality orchestra, an average singer receives a lot of praise if the audience is such which has not seen or heard high-quality singers before. In general, we find that talent is admired where intelligent people are there.

It has another meaning as well. If there is no competition, even an average person is regarded as talented. Haven’t we seen a band baja in a hoarse voice in villages during a baarat? And surprisingly, people enjoy and dance to such tunes.

२. काक: किं गरुडायते !( Kaakah Kim Garudayate)

गुणैरुत्तमतां याति – One rises to high position by his qualities.

नोच्चैरासनसंस्थितः – One cannot be considered as great merely by occupying a highly placed seat.

प्रासादशिखरस्थो ऽपि – Even a crow sits at the top of a palace.

काकः किं गरुडायते – It cannot become an eagle.

A man commands respect due to his qualities; and not by occupying a high ‘seat’. Even if a crow sits on the top of a palace, do we call him an eagle?

Again, a common experience. There are many intelligent, talented, knowledgeable and competent persons in an office or organisation. However, the boss may be occupying that seat merely due to seniority or by ‘other’ considerations or means. Still, only the real talent is respected. The so-called ‘boss’ also will need help and guidance from such talented personnel. People may outwardly show respect to the ‘boss’, but in reality, may ridicule him! Even a person outside the organisation will recognise such competent person. They will insist that he should be sent for their work!

Take political parties. A person may have become ‘President’ due to inheritance or other dubious tactics. But people know who is the person that can run the show, the one whose views will matter. One cannot command true respect merely by occupying an ‘elevated chair’.

Readers may count many examples of these two proverbs.

Namaskaar

!! योजकस्तत्र दुर्लभ: !!

This line is very often used as a proverb. There are many idle persons around, many apparently useless things around. We discard them as useless. People wonder what is to be done of such persons or such things. This shloka is an answer. It says:

अमंत्रमक्षरं नास्ति नास्ति मूलमनौषधम् !

अयोग्य: पुरुषो नास्ति योजकस्तत्र दुर्लभ: !!

This is indeed a great thought. It reflects the richness of our Indian culture.

अमंत्रम् अक्षरं नास्ति – There is not a single letter or alphabet that is not used in a ‘mantra’. Mantra is a powerful verse or shloka or ‘sutra’. It is a form of prayer which is to be chanted repeatedly.

In such prayer, any letter is capable of being used. Hence, you cannot discard any alphabet as useless.

नास्ति मूलम् अनौषधम् – There is not a single root or herb that has no medical value. Ayurveda recognised this principle. The sages knew which herb could be used as a remedy for which disease. A herb may look ugly, smell ugly or taste bad; it may even be poisonous. Still it can be used in some medicine or the other. Even the poison of animals is utilised for preparing appropriate medicines.

अयोग्य: पुरुषो नास्ति – There is no single individual who is absolutely useless. Every person has some qualities and skills. A man may be a dull, slow learner, physically or mentally challenged, old or too weak to work. A man may be indisciplined, arrogant, timid, lazy, self-centred, moody, eccentric or even stupid. But it depends on the leader or a wise person to make use of him.

योजकस्तत्र दुर्लभ – It is rare to find a visionary leader to make use of such persons.

We are aware that physically disabled persons are employed in responsible positions, and even criminals are employed in certain trades. Many school dropouts have performed amazing tasks in life. They have made wonders. Albert Einstein was labelled as a dull boy in his school days. The word Einstein means a big stone!

What is necessary is a visionary leader. He can visualise and create different tasks to be performed by very ordinary people. Let us not go to the extreme illustrations but understand the spirit. In an organisation, you do have people to whom you do not allocate any work since you distrust their ability. You feel they will spoil it. But a good HR Manager can find some useful work for them. ‘Right man at the right place’ is the basic principle of Human Resource Management.

Similarly, we have examples of creating artistic articles from garbage, domestic gas from cow dung (gober), fertilisers from garbage and many such things.

Shivaji Maharaj had not trained the army. He gathered ordinary peasants from villages, the ‘mavlas’, trained them and made them great warriors! They used even big stones to kill the invaders. For Lord Shri Ram, monkeys built the Setu (bridge over the sea). With the same objective, the Government has set up a Skill Development Ministry. They train people with not much formal education in various skills. They make such people employable. They aim at transforming an ordinary driver into a chauffeur, a simple cook into a chef. Even the nurses and yoga teachers have huge opportunities abroad.

In short, we need a visionary leader, be it for a country or for any organisation, or even for a family.

बालादपि सुभाषितं ग्राह्यम् ।

(Bālādapī Subhāṣitaṃ Grāhyam)

This line is often used as a proverb. Literally it means “Good ideas or good thoughts should be accepted even from a child”. We might have experienced that many times, innocent children unknowingly express a great thought which would even prove to be a solution to one’s problem.

The complete shloka

विषादप्यमृतं ग्राह्यं बालादपि सुभाषितम्।

अमित्रादपि सद्वृत्तं अमेध्यादपि काञ्चनम्॥

This is adopted from Manusmriti – 2.239

It means that if you receive any good thought or idea, accept it without any hesitation, irrespective of the source or medium through which it has come.

Thus, if you find that some drops of nectar (Amrit) are there in the poison take it out of the poison; if a child speaks something good or useful, consider it; if there are good qualities seen on the enemy’s side, adopt them in your own interest; and if some gold is seen fallen in a dirt or mud, don’t hesitate to pick it up!

This advice is very valuable. One should not underestimate the source or medium; nor should one have any prejudice about the source or medium.

Once I had been to my friend’s house. His grandson, maybe 4 to 5 years old, came running from another room. I stared at him and said, “Arey, your eyes are of your mother, and your nose is of your father”. The kid immediately reacted – “And this T-shirt is of my elder brother!” All laughed. But he gave a great message in his reply – Spiritually it meant there is nothing that is your own! and socially, it indicated the feeling of sharing among brothers. At present due to single-child custom, children are not aware of the concept of sharing.

Similarly, there may be a good thing (Amrit) surrounded by bad or dangerous things (poison). One should strive to get that good thing tactfully or skilfully if it is useful or valuable.

Sometimes, there are very good qualities in your rival or enemy, e.g., in sports, you can see and feel the talent of your rival, his skill, his discipline, timing and so on. Shivaji Maharaj invited many good Maratha warriors who had been fighting on behalf of their enemies. He made them loyal to his Swarajya and they even sacrificed their lives for the noble cause of Swarajya.

In a court case, your opponent’s lawyer may show a few good qualities or make brilliant points or present them much impactfully. One should immediately adopt them. Some good articles may appear in newspapers, which you otherwise hate since it belong to different ideologies. Still, you should read that article in your own interest.

Your valuable article, like a gold ring, fell down into mud or garbage or anywhere that is dirty (like a gutter!); yet you will put your hand into it and remove it.

It is interesting to note that Shree Datta Guru made 24 Gurus which included even every ordinary men, birds and insects! We need to develop a perception to grasp good things from anywhere and everywhere.

१. || वयं पंचाधिकं शतम् || २. ||अति सर्वत्र वर्जयेत् ||

Both of these are proverbs in the true sense of the term. They are not a part of any shloka or verse. Let us see the meanings of both of them.

१. शास्त्रात् रूढिर्बलीयसी |

Shahstra means science or theory. Roodhi means custom. Actually, the original saying was Yogaat Roodhir Baleeyasee! Custom is stronger than law. Quite often, we use certain words in a particular sense. That is in common parlance. However, the true dictionary meaning, or etymological meaning is a little different. This true meaning is referred to as yoga. Therefore, the original saying was योगात् रूढिर्बलीयसी. Thus, even here, the roodhi (custom) has prevailed! Instead of ‘yogaat’ it has become ‘shastrat’ (शास्त्रात्).

Readers may be aware that one of the important sources of law is ‘custom’; the other sources being legislation, court made law, experts’ opinions, etc. HUF in tax laws is a familiar example for us. Roodhi also means ‘practice’ that is what is actually or practically done. Actual law or rule may be different. In a lighter vein, even ‘backdating’ of signatures is a ‘rule’ of the day! Quite often, law books are entitled as Income Tax Law and Practice.

In practice, we often deviate from what is ‘grammatically’ correct or necessary. Grammar is science or theory, but actual colloquial language is different. The deviation from grammar does not necessarily mean ‘incorrect.’

Sometimes, our sentiments get attached to a custom or tradition. Sometimes, a custom or tradition may have outlived its purpose or may even be proved as harmful. Still, it continues. Once, in a gurukul, a cat used to play around, when the class was going on under a tree. It distracted the attention of students. The Guru asked them to tie the cat to the tree nearby.

Thereafter, even if the cat did not come there, still the students started bringing it and tied it to the tree! In the course of time, the Guru, the disciples and the cat passed away. Still the tradition continued!

Similar is the case with preparing and eating traditional sweets on the occasion of festivals. In today’s times, people afford it every day. Eating those sweets may even be harmful to health. In short, the impact of roodhi is very strong.

However, for the progress of the society, it is advisable to examine or test roodhis / customs from the scientific perspectives. Just as the wrong custom of Sati Pratha was stopped by society, other wrong or unnecessary roodhis / customs should be stopped too. However, it is easier said than done. Roodhis / customs condition the mind. It is difficult to decondition the mind due to social pressure, fear, or habitual conduct, etc. One needs strong determination and courage to break unnecessary roodhis / customs and progress in life.

Readers can think of many such examples.

२. शिष्यादिच्छेत् पराजयम् |

Literally, it means, one should expect a defeat from one’s student or disciple. The full line reads as: –

सर्वत्र जयमन्विच्छेत् पुत्रात् शिष्यात् पराजयम्

One should always desire a victory in all walks of life. One should always wish to surpass others. One should always hope to have an edge over one’s competitors or rivals. The exception is that one should always desire a defeat from one’s son or one’s disciple.

That is a great message from our ancient Indian culture and thinking. This is reflected in गुरु-शिष्य परंपरा, the rich tradition of mentorship. The parent or mentor should put his heart to train the ward or pupil so well that the ward or pupil should surpass the parent or mentor. They should do better than the parent or the mentor.

The examples are in plenty. Arjuna surpassed his Guru Dronacharya. Swami Vivekananda did visibly better than Guru Ramakrishna Paramahamsa, and many sports persons, artists, performed much better than their coaches / Gurus. Such examples can also be found in fields like education, politics, profession, arts, literature, scientific research and so on.

Actually, that is the real success and greatness of the parent or the mentor. It applies to our own profession in respect of our articled trainees. We CAs are expected to guide our trainees in that manner and with that spirit!

१. II वयं पंचाधिकं शतम् II
२. IIअति सर्वत्र वर्जयेत् II

१. परे: परिभवे प्राप्ते वयं पञ्चोत्तरं शतम् |

परस्परविरोधे तु वयं पञ्च शतम् तु ते ||

This line is a valuable message to all of us in every walk of life, including our profession.

In Mahabharata, when Pandavas were in exile and were in Dwaitavan (Jungle), their wicked cousins, Duryodhana and others, came there to tease the Pandavas. Kauravas had sent Pandavas to exile by resorting to foul play in gambling. All the readers may be aware of this story.

Now, Kauravas were enjoying in a pond. That pond was guarded by Gandharvas, demi-gods. Those Gandharvas under the leadership of Chitraratha overpowered them and arrested them.

Two security persons of Kauravas came running to the Pandavas’ cottage for help. Bhima and Arjuna were happy to hear that news. They expressed their joy since Kauravas (their cousins) had harassed them and acted as their enemies. They felt there was no need to help Kauravas.

Yudhisthira (Dharmaraj) was a mature and balanced person. He was a philosopher and a wise man. He advised his brothers by this shloka:

The word to word meaning is as follows:

परे: परिभवे प्राप्ते – When insulted by strangers

वयं पञ्चोत्तरं शतम् – We are 100 plus 5

परस्परविरोधे तु – Our internal fight or dispute

वयं पञ्च शतम् तु ते – We are five and they are hundred (as adversaries)

Same applies to our country. We have many regions, religions, castes, languages, sects, political parties and so on. We may be having some dispute or the other amongst ourselves. However, when any enemy attacks us, we are ‘one’ and we should act as ‘one’. In our history, there were many instances where one king of a state invited stronger enemies from outside to defeat their rival state. The enemy, eventually, conquered both of them!

Similarly, we CAs in our profession should try to protect each other and show our collective strength. We are more obsessed with academics. Clients take advantage of the lack of unity in our profession.

The message should be constantly borne in our mind and we should act accordingly.

2. || अति सर्वत्र वर्जयेत् ||

अतिदानात् बलिर्बद्ध अतिमानात् सुयोधन: |

विनष्टो रावणो लौल्यात् अति सर्वत्र वर्जयेत् ||

Readers may be aware that Bali was one of the mightiest kings. Grandson of Prahalad, hewas very pious and well-behaved. He was quite righteous in his thoughts and actions. As a king, he was very just and fair and looked after his subjects very well. He had the strength to conquer even heaven. He had cordial relationship with Gods. He performed yagnas and did humongous charity. After performing 100th yagnas, he would have been entitled to occupy the position of Indra (God of Gods). It is interesting that he belonged to the family of demons (Rakshasas). Hiranyakashipu was his great grandfather!

Indra wanted to protect his position. So, at his instance, Lord Vishnu took his 5th incarnation (Vamana), a Brahmin with very low height (Batuk). He went to Bali when Baliwas performing charity (donations and alms). Vamana stood in the queue. When his turn came, he asked for land covered in only three steps. Shukracharya, the Guru of demons, cautioned Bali since he recognised Vishnu’s plans. However, Bali, despite recognising Vishnu in the guise of Vamana, did not budge from his pledge of giving whatever was desired by the ‘yachak’.

Vamana took his original huge form and within three steps covered heaven, earth and pushed Bali into Patal (underworld). Thus, Bali did not understand where to stop, despite clear indications.

It is believed that he is at present in a palace in Patal Lok and Vishnu is providing security to him. It is also believed that Bali will be the next Indra.

Readers are well aware of the stories of Duryodhana and Ravana. Literal meaning of the shloka:

अतिदानात् बलिर्बद्ध Bali got imprisoned due to his excessive charity.

अतिमानात् सुयोधन: Suyodhana (Duryodhana) was destroyed due to his ego and arrogance.

विनष्टो रावणो लौल्यात्  Ravana got killed due to excessive greed.

अति सर्वत्र वर्जयेत् Therefore, one should always avoid excesses. One should emain within one’s limits and understand where to stop.

Our CAs are wise enough to appreciate the message: too much of work, too much of ambition, too much of study, too much of risk, too much neglect of health and family, all these should be avoided!

!! धन्यो गृहस्थाश्रमः !!

This shloka almost comprehensively describes a happy family life. गृहस्थ means who stays at home in family. In English, he may be called a house-holder. It mentions eleven attributes of a contented family. The text of the shloka: –

सानंदं सदनं सुताश्च सुधिय

:कांता न दुर्भाषिणी !

सन्मित्रम्सुधनं स्वयोषितिरतिश्चचापरा: सेवका:

आतिथ्यम्शिवपूजनं प्रतिदिनं मिष्टान्नपानं गृहे !

साधो: संगमुपासते हि सततं धन्यो गृहस्थाश्रमः

A beautiful house, intelligent sons, soft spoken or sweet tongued wife, good friend, abundant wealth, loving wife, obedient servants, hospitality, prayers to God, every day delicious food and company of good people — these make a family life happy and enjoyable.

Even if a single item out of these is missing, that makes life less enjoyable, though not miserable. One’s house should be decent. That is a precondition for a happy family to stay in. If your sons (children) are not intelligent, they will not make progress in life. Intelligent does not necessarily mean good at academics. It means your children should be smart enough to stand on their own. They should get good education and should not remain dependent on parents. Eventually, they should be able to take care of parents.

Wife should not be speaking very harsh and unpleasant language. She should be soft spoken that keeps the house peaceful. If she is quarrelsome, the peace is disturbed. Of course, it equally applies to the head of the family — the man. A good friend is always a great asset. In the normal course, you may not need his help; but in difficulties he should be willing to help and be capable of helping. A friend in need is a friend indeed.

Next attribute is wealth — or money. You may not be very rich or affluent; but should be able to afford a decent life. A loving wife is an enviable thing. In your difficulties, she supports you. In your success, she feels proud. She ignores your limitations and does not expect too much. She keeps smiling and takes care of the family. In another shloka, Kalidasa describes a good housewife as a minister or secretary. (गृहिणीसचिव:)

If your servants are honest, loyal and obedient, your work is smooth. Your worries get reduced. It applies equally in office work when your subordinates are honest, loyal and obedient. Your efficiency gets multiplied.

Next is hospitality. This shows a good culture in the family where a guest is respected and received with affection. The guest’s blessings are very valuable. Therefore, it is said अतिथिदेवोभव! Treat a visitor as God.

After hospitality, it talks of prayers to God. This keeps a holy and cordial atmosphere in the house. Normally, such family members keep themselves away from sins. They become pious and God-fearing.

If one gets good, delicious food every day, why should one not be happy? Of course, good food must be good for health too. Not merely rich or lavish. It should be tasty and nutritious, healthy.

Lastly, company of good people. This is popularly known as सत्संग. A man is known by the company he keeps.

Today, we find there is lot of stress everywhere. There is greed, selfishness. Peace is disturbed. There are frictions among family members. Cases of divorce are increasing. There is a self-centred approach. If one tries to consciously maintain these attributes mentioned in the subhasit, the whole social life can become happier. With the changing times, one may think of a couple of more attributes.

Family life is considered as India’s great boon to the world. The world envies the Indian family system. Many wise people and institutions have taken up the task of strengthening the family system that creates a bond of affection amongst people.

Friends, if we think about these points in a matured way and try to implement them, a lot of stress will be reduced, and there can be happiness everywhere.

This can be a blessing to newlywed couples. Let us try to achieve this

!! धन्यो गृहस्थाश्रमः !!

कर्मण्येवाधिकारस्ते मा फलेषु कदाचन | समत्वं योग उच्यते ………..| योग: कर्मसु कौशलम् …|

All the three lines are often quoted like proverbs. All the three lines are from the second chapter of Shreemad– Bhagawad Geeta. The text is as follows:

कर्मण्येवाधिकारस्तेमाफलेषुकदाचन l
माकर्मफलहेतुर्भूर्मातेसङ्गोऽस्त्वकर्मणि l l२.४७ ।।

योगस्थःकुरुकर्माणिसङ्गंत्यक्त्वाधनञ्जय।
सिद्ध्यसिद्ध्योःसमोभूत्वासमत्वंयोगउच्यते ।।२.४८।।

बुद्धियुक्तोजहातीहउभेसुकृतदुष्कृते।
तस्माद्योगाययुज्यस्वयोगःकर्मसुकौशलम्।।२.५० ।।

The word ‘yoga’ is derived from the Sanskrit root yuj (युज्). It means to join or to get connected. Yoga, in simple terms, means to get ourselves connected with God. Get ‘Atman’ (self) connected with ‘Super Atman’ (परमात्मा). This is in all religions / prayers are meant for achieving this goal. The word ‘yoga’ appears very frequently in Geeta. All chapters in the Shreemad-Bhagawad Geeta are also named as some ‘yoga’, e.g., Karma yoga and Bhakti yoga.

The literal meaning of each shloka is as follows:

2.47 – Only performing your duty (work, karma) is in your hands, not its fruit. Therefore, do not do any work to get a particular fruit since it is in God’s hands. At the same time, do not abstain yourself from doing your karma. Never think of stopping your work.

2.48 – Oh. Dhananjay (Arjun), keep doing your duty without attaching to the result or fruit. Be a real yogi (detached). Don’t get excited by success nor get nervous or depressed by failure. This equality of attitude towards success or failure is called ‘yoga’.

2.50 – Such a yogi gets detached from the sin or good work (पुण्य) – bliss – during his life itself. Keep on making efforts to achieve this detachment (yoga). Working without getting attached to the result is the ‘skill’ in the work.

Explanation
People often ask, “If we don’t’ work for success, why work at all?” The true implication is that one should certainly work for success, but success is not in one’s hands. You have no control over it. At the same time, the chances of God giving you success are better only if you do the work sincerely and honestly.

Take our familiar example of appearing for the CA examination! No need to elaborate on it. A doctor should perform surgery for success only; but keeping in mind that the result is not within his hands. This principle applies everywhere — war, sports, research, elections, singing, cooking, scientific activity and so on. Our India’s first Chandrayaan mission failed, but our scientists made it successful the next time. Had they become nervous, no success would have been possible. You can experience this in every walk of life. We CAs argue our case or appeal; but we have no control over the result. Still, we need to keep on fighting. Shrikrishna says, being the God Himself, He has everything within. Still, He needs to keep on doing some work or the other continuously. One cannot remain a single minute without work. If He stops working, everybody will give up work. Since He is the ‘leader’. If all stop working, it is a dangerous situation.

The next two shlokas are more or less an extension of this principle. Bhagwan recommends that everybody should strive to be a yogi – i.e., continuously working without getting attached. A mother rears the child by doing literally anything and everything. If the child is sick,she should attempt to cure him, but she should not expect anything beyond that, e.g. she should not keep on thinking that when the child grows up, he or she will reciprocate by taking care of the mother. A mother’s behaviour is a classic example of karma yoga.

समत्वंयोगउच्यते – Samatva does not mean ‘equality’ in the society as we presently understand. Here, it refers to equality of attitude towards success and failure. Similarly, inयोगःकर्मसुकौशलम्।Kaushalam does not mean merely the skill or dexterity; but the skill in the attitude of ‘not getting attached’.

Therefore, friends, let us try to be yogis int his sense.

धर्मो रक्षति रक्षित:

The literal meaning of this proverbial line is ‘If you protect / preserve / guard / watch / tend / observe Dharma, then Dharma, in turn, protects you.’

In the Mahabharata, while the Pandavas were in exile, there was a well-known episode of a Yaksha (demi-god) asking Yudhishthira philosophical questions. Actually, all four brothers of Yudhishthira had disregarded the warning of the yaksha that if they did not answer his questions, they would be dead as soon as they drank the water of the pool he was protecting. Accordingly, all four brothers were dead. Yudhishthira answers all his questions satisfactorily. Pleased by his replies, Yaksha offers to revive any one of his brothers.

Readers may be aware that Yudhishithira, Bhima, and Arjuna were the sons of Kunti; whereas Nakula and Sahdeva were the sons of Madri (his stepmother, the second wife of Pandu). Yudhishthira requests Yaksha to revive Nakula, his stepbrother, so that at least one son of both mothers could survive. As the eldest brother, it was his duty (dharma). Yaksha was very pleased with this answer and revives all four brothers. Yudhishthira therefore performed his dharma diligently and this behaviour eventually protected him and he received a reward. Incidentally, Yudhishthira is popularly known as Dharmaraj (the one endowed with Dharma!)

The text of the two verses is as follows:

राजानं धर्मगोप्तारं धर्मो रक्षति रक्षित: |

इति मे श्रुतमार्यांणाम् त्वां तु मन्ये न रक्षति ||

And

धर्म एव हतो हन्ति धर्मो रक्षति रक्षित: |

तस्माद्धर्म न त्यजामि मा नो धर्मो हतोSवधीत् ||

The second shloka is the converse of the first one — meaning, if we kill dharma, (disregard dharma or perform actions contrary to righteous duty) it in turn, kills us.

Here, it is necessary to understand the correct meaning of the word dharma. Many wrongly attribute dharma to religion, customary limiting observances of a sect, etc. In law, it refers to usage, practice, custom, ordinance, and statute. The most appropriate and important meaning is duty, prescribed code of conduct, right, justice, equity, impartiality, piety, prosperity, decorum; righteous behaviour; peculiarly characteristic property or attribute e.g. it is the dharma of iron to sink in water while that of wood is to float!

The literal meaning of the first shloka —

We have heard from great people that the dharma which is observed (protected) by a King in turn protects the King (and kingdom). However, one often gets a feeling that dharma is not protecting us.

The literal meaning of the second shloka —

If we destroy dharma (breach it), dharma in turn destroys us. Hence, one should never breach the rules of dharma (the conduct).

I reiterate that dharma in our ancient literature never meant religions like Hindu, Muslim, Christian, etc. In fact, it is recognised in the Indian context to be a way of being and living.

There is a set of rules of conduct for every profession or vocation or every person for that matter. Like the dharma of a mother or father, son, daughter, dharma of a teacher, a neighbour, a Brahmin, Kshatriya, a monk or a householder, and so on. Even nature, fire, wind, sun, and moon have their respective dharmas.

Even in our CA Code of Ethics, it is written that COE is not a burden but a shield to protect us. This is very true. If one shows that one has observed all guidelines of the Institute, he will not be held guilty merely because the final professional judgment is proved to be incorrect. A doctor, for that matter, should diagnose a disease only after conducting proper tests. He should treat a patient without waiting for payment of fees. A teacher should impartially teach all students; so also, a judge should act judiciously and impartially, without fear or favour. Once upon a time, lawyers also had some ‘dharma’!

In Bhagwad Geeta, it is clearly said that one should always remain within one’s dharma (duty). Duty is above all! ‘Duty First’! If all keep on observing their respective duties, society automatically gets protected!

वसुधैव कुटुम्बकम् | अहोरूपमहो ध्वनि: |

Friends, in the present article, we will discuss two well-known shlokas. The first one is:

अयं निज: परो वेति गणना लघुचेतसाम् |

उदारचरितानां तु वसुधैव कुटुम्बकम् ||

Literal meaning —

‘This person is mine, while this person is a stranger — this type of thinking is that of narrow-minded people. On the other hand, for people with liberal thinking, the whole earth (world) is one family.

This is a great message from our rich Indian culture. Our philosophy is ‘inclusive’ and not ‘exclusive’. No other
country or community has ever thought of treating all the people in the world as family members. This thought is deeply rooted in Indian hearts. Of late, due to vicious politics, people are promoting or encouraging communalism, separatism, a divide between two sects, two groups, two ideologies, etc. They have vested interests in it. Our ancient sages never thought along these lines.

Indians never invaded any country. Indians won over others through their trade, quality products, education, and above all, honesty and affection. We had no specific religion, no single founder, and no single religious book. We were never possessive about anything. Knowledge was freely available to all. In ancient literature, Dharma referred to one’s duty and not to the ‘religion’ as we understand it today.

There was not even the concept of belonging to the family. That is the joint family system or in modern times, thanks to tax laws, popularly known as ‘HUF’. That is why there was no concept of ‘Will’ in our culture. Nothing belonged to anyone personally.

That is also the reason why and how we Indians accommodated and absorbed even the invaders of the country — despite their cruelty and narrow-minded attitude.

The ‘world family’ is not our hypocrisy or ‘agenda’. All sages and saints not only preached it but practised it. It came naturally to them. Society harassed the saints, they still gave back to society everything with love and affection. This is possible only when we consider all of them as our family members. That should give rise to mutual love, affection, and cordiality.

Swami Vivekanand won the hearts of all present at the Chicago World Religious Congress with just two words — ‘My brothers and sisters of America’. These words can be uttered only by a firm believer in the principle of ‘Vasudhaiva Kutumbakam’. Needless to say that Vasudha (earth) includes the whole of nature — trees, animals, birds, and everything!

We worship nature — trees, rivers, ocean, mountains, animals, and so on. People are realising its importance now — when they shout about ‘environment’.

Sant Dnyaneshwar’s prayer Passayadaan (पसायदान) is full of this feeling of वसुधैव कुटुम्बकम्.

Let us reinforce this great principle and become a real “Vishwa-guru”

अहोरूपमहो ध्वनि: |

Full shloka reads as follows:

उष्ट्राणां च विवाहेषु गीतं गायन्ति गर्दभा: |

परस्परं प्रशंसन्ति अहोरूपम् अहो ध्वनि: ||

Once at a wedding function of Camels (उष्ट्र), Donkeys (गर्दभ) were singing. Both were praising each other.

Donkeys said about Camels – ‘what a handsome appearance’. Camels reciprocated by saying ‘what a melodious voice’.

In today’s world, mediocre things become popular since the high taste of the elite class has deteriorated and diluted. In reality shows on TV channels, praise is showered on each other in ‘superlative’ words. Modern dances, which are in the nature of acrobatics, suppress the real classical dances. The loud orchestras have suppressed classical music. The same is the position in other arts and literature. So also, in politics, mediocre leaders put up big banners for self-promotion. The honest and dedicated leaders who have a genuine desire to do something good for society and who put in genuine efforts are often side-lined.

Such mediocre and inefficient people have no identity of their own, no talent, no recognition. They stay in mobs and they form a ‘Mutual Admiration Club’.

That is nothing but ‘अहोरूपमहो ध्वनि: |

Namaskaar

Namaskaar is a word expressing normal greetings. It is an Indian way of initiating any conversation when we meet any person – be it a face to face meeting or addressing a public gathering. Even a newsreader on television starts with Namaskaar.

In Western countries, they shake hands when they meet each other. However, during pandemics like Covid, it was realized by the world that the Indian system of Namaskaar, by joining one’s own hands together near one’s chest, is more hygienic and proper. It is considered safer not to touch an unknown person. Anyway.

However, in this series, I have treated this word in a different sense, i.e. bowing before somebody with reverence. We bow before God or our parents and other elderly persons. We seek their blessings. Sometimes, people offer Namaskaar to even a younger person who has performed some outstanding feat. Therefore, I wrote about our patriots who dedicated and sacrificed their lives for our country’s independence or development. They truly deserved our Namaskaars.

Whenever I think of great or towering personalities, I feel inferior. I keep on introspecting as to what we have been doing in life. Sometimes I relate this thought to our profession.

An expert doctor commands respect in all social circles. People outside his profession also recognize him. Articles and novels are written about such noble medical practitioners. So is the case with genius lawyers.Society at large respects an outstanding lawyer who fights for justice. An architect can be a hero of some novel like Fountainhead. We say someone is the Architect of a good project. An engineer’s innovative skills are recognized everywhere. Even their names are inscribed on large structures. His constructive inventions make the life of the common man easy or comfortable.

However, I have observed that a Chartered Accountant rarely commands such respect outside his profession. A CA’s work is not considered a value addition except for statutory compliance. A CA is scarcely seen shining at the national or international level. We have had only one Padma awardee so far!

Why so? What could be the reason? Does our function not hold that much substance in the eyes of society? Are we at all considered indispensable?

It is somewhat painful. Our CA course is considered one of the toughest in terms of academic or intellectual inputs. Even then, the profession per se does not command that kind of respect. Unfortunately, the public perception of the CA profession is not something to be proud of – People look at CAs who simply ‘manage’ everything.

It is a general feeling that very rarely big financial scams are exposed because of diligent and bold audit professionals. Banks are seriously rethinking the utility of concurrent and other audits.

I may be wrong in my observations, but I feel that we should introspect and think about how some great CA will deserve a Namaskaar from the society, for his performance as a Chartered Accountant.

विनाशकाले विपरीतबुद्धि: ।

This line is often used as a proverb, especially when someone does not listen to advice and invites trouble for himself. Literally, it means that when a person is destined to suffer, he acts in a strange manner, does not use his intellect or wisdom, and does not listen to the advice of well-wishers or of knowledgeable persons. The full text is like this:

न भूतपूर्वो न च के न दृष्टो । हेम्न: कु रंगो न कदापि वार्ता ।

तथापि तृष्णा रघुनंदनस्य । विनाशकाले विपरीतबुद्धि: ॥

There is another slightly different version of this shloka —

असंभवं हेममृगस्य जन्म । तथापि रामो लुलुभे मृगाय ।

प्राय: समापन्न विपत्तिकाले । धियोsपि पुंसां मलिनीभवन्ति ॥

Readers may be aware of the story from Ramayana. When Shree Ram,Seeta and Laxman were in exile, Marich (the demon and Ravana’s maternal uncle) came in the guise of a golden deer near Ram’s hermitage. He (Marich) allured Seeta, who insisted that Ram bring the deer for her. This was Ravana’s plan to keep Ram and Laxman away from the hermitage so that Ravana could kidnap Seeta. In Valmiki Ramayana, it is mentioned that Laxman cautions Ram that a golden deer is an impossibility, and this must be demon Marich, who was capable of adopting any form. Ram did not challenge him but said either way there is no harm. If he were a demon, it was Ram’s mission to destroy wicked demons, and if he really were a golden deer, Seeta’s desire would be fulfilled. So he chased the deer who took him away in the jungle. Ram killed him, but while dying, the deer screamed for help in Ram’s voice. Very worried, Seeta insisted on Laxman to rush for Ram’s rescue. When she remained unescorted, Ravana kidnapped her.

In Mahabharata, despite elders’ advice, Yudhishthira, known for his knowledge and wisdom, sat for playing gambling with Duryodhana and lost everything in the process, including his wife, Draupadi!

The literal meaning of the first version — A golden deer is unprecedented. No one has seen it. It is unheard of. Still, Ram (Raghunandan) was tempted by him. When calamities come, man behaves in a strange manner, rather thoughtlessly.

It is believed that when God wants to destroy anyone; or punish a person; or test him, he does not come himself to do so. He corrupts the man’s intellect so that he commits mistakes.

We see and experience this quite often in our day-to-day lives. Without heeding elders’ advice, young people commit blunders. We trust a person who betrays us or lets us down. People get seduced by so-called ‘spiritual leaders’ and lose many things! The common man trusts and follows wrong leaders who turn out to be very selfish or criminal persons. A patient consults the wrong doctor despite a bad experience earlier. A taxpayer avoids consulting a good CA to save the fees and trusts  some less knowledgeable person or acts according to ‘hear-say’ advice. A businessman, a sportsman, a social leader adopts incorrect strategies. Governments make irrational laws or frames illogical policies. A professional adopts unscrupulous means to get quick gains. People in power resort to corruption without realising where to stop!

The principle applies to bad people as well. For example, Ravana did not heed to the advice of his brother Vibhishana and wife Mandodari and did not release Seeta. It was his ego; but in the process, he lost his life, and almost all the demons got killed. Pakistani leaders always adopted a single-point agenda of enmity with India and have virtually ruined their own country!

Sometimes, people travel despite unfavourable weather forecasts. Sometimes, knowledgeable astrologers give some advice; elders also tell us many wisdom points. It may be in our interest not to ignore them altogether. One should leave aside one’s ego and adamance so that balanced decisions are taken. Inspite of this, if there is a failure, it is bad luck; but there is no blame for hasty or reckless behaviour!

सर्वे गुणाः कांचनमाश्रयन्ते !

Friends, in this series, I have been writing on rich thoughts from Sanskrit literature, succinctly put in Subhashitas (shlokas or verses). These are innumerable. I am choosing only those which are popularly used as ‘proverbs’.

The full text of this shloka is: –

यस्यास्ति वित्तम् स नर: कु लीन: |

स पण्डित: स श्रुतवान् गुणज्ञ: |

स एव वक्ता स च दर्शनीय: |

सर्वे गुणाः कांचनमाश्रयन्ते ||

It is taken from Bhartruhari’s Neeti Shatak (नीतिश तक).

This can be interpreted in two ways. In one sense, it says that certain qualities look more graceful when the person possessing these virtues also possesses wealth. However, it is not usually used in this positive sense. The usage is more in a sarcastic sense. That means if a man is rich, all virtues in the world get automatically attributed to him. With money, one is recognised as a meritorious person.

The literal meaning of the shloka is that –

He who has wealth is described as from a high or reputed family (कुलीन). He is a ‘scholar’, a well-read and knowledgeable person, he is reputed and he can recognise talents and merits (पण्डित: श्रुतवान् गुणज्ञ:). He is a brilliant and impressive orator (वक्ता) he alone is ‘handsome’ (दर्शनीय:). In short, he is described as possessing all the virtues, qualities, skills and talents. कांचन (kanchan) means gold. All good qualities are attributed to ‘Gold’!

We come across this situation in many places. It is no doubt true that with money, one can afford many good things. Many comforts and conveniences become affordable to a resourceful person. A rich person can also perform religious things in a better way. In big temples, the ‘special darshan’ of Gods or Idols is available smoothly and quickly by paying higher charges. Higher education, nutritious food, medical treatment — all these become easily available to a rich person. There is nothing inherently wrong with being rich.

The disturbing feature is that by throwing money, nowadays, you can purchase good marks in examinations, get favours in the present judicial system, purchase prizes and awards, manipulate records to show that you are a clean person, etc. You can get a position in the ‘elite class’ merely by your ‘resources’ and not on merit. You can become ‘virtuous’ and a meritorious’. This is markedly visible during elections – be it political elections or that of professionals. By money, one tries to get publicity of qualities which one does not possess; or popularity that one does not deserve.

Today, people with criminal, corrupt or tainted backgrounds can become ‘leaders’, ministers’ or even spiritual leaders on the strength of money!

Against this background, we should be proud of our BCAS, where a member commands respect and reputation only and strictly on the basis of genuine merits. Our endeavour should be to change the disgusting situation in the society. We should spread the message that your virtues, ethics, good qualities, knowledge and talents are the real wealth!

Mantra for life

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How many times, at the end of the day, do you feel exhausted though you had done nothing worthwhile? On how many occasions did you react negatively without any tangible rational reason? Did you ever conduct a self audit to ascertain why your peace was disturbed?

What are the types of commitments you make? What is the number of commitments you make? Take a closer look. Have you trivialised your existence?

Ryan Nicodemus has this to say, “Those voices inside your head won’t be quiet. All you can hear is your boss telling you to have those reports done by Friday or your daughter reminding you that there’s soccer practice this Saturday or a parent’s voice telling you that they’re going to need you to help them drop off their car at the mechanic.”

If I have to talk of one mantra for a peaceful living, it is declutter. Declutter, according to the Collins English Dictionary, means to simplify or get rid of mess, disorder, complications, etc.

External decluttering can be of the possessions/ materials which one accumulates over the period, but that is not the subject of this article. The methods deployed there can also be meaningfully utilised in internal decluttering.

One oft repeated advice is – go slower. It may seem a cliché, but slowing the pace of your acts can substantially change the dynamics.

Another great way of doing it is found in what we call “simplicity”. Mahatma Gandhiji personified simplicity. In today’s world, it is common to hear the expression, ” It is simple to be happy, but it is difficult to be simple.” However, a minimalist programme can see you through to simplicity.

How do you declutter a mind? The mind is not an Inbox which you can work upon with robotic efficiency. The mind is a complex phenomenon with layers of memories, hurts, etc. that cannot be peeled off as in the case of an onion.

Shloka 3.34 from the Gita reads thus : “Indriyasyendriyasyarthe ragadvesau vyavasthitau, Tayorna vasamagaechet tau hyasya paripanthinau”

The baggage is a creation of sense organs which cling to sense objects through the emotions of Raga and Dvesha. The Gita therefore proclaims that attachment and aversion of the sense organs for the sense objects are natural. No one should come under their clutches as these are highway robbers.

 Many a times, you harbour and dwell on your past, your actions, your decisions, your mistakes, your choices, etc. But ponder over these questions. Is that situation relevant now or ever that serious? Are you blowing it out of proportion? Was that situation in your control?

Lo and behold…it will dawn upon you that you were wasting your time, energy and thoughts over unwarranted matters. The Gita proclaims that attachment and aversion of the sense organs for the sense objects are natural. No one should come under their clutches as these are highway robbers. When you are worried, everything you are grappling with, appears to be an urgent problem. The real issue is your anxiety which makes you focus on imaginary problems. You like to project yourself as invincible and invulnerable.

In the process, you live a life of a pressure cooker without a whistle. It is better not to conceal your pains, your feelings, your anxiety or your frustrations. You do not have to worry that you shall appear like the rest of us. When you lend your ears to others and passionately listen to them, you shall find the magic working for you. This seems surprising but is true.

Giving up your past baggage shall eliminate a variety of the set patterns of thoughts. In fact, you can become more creative in all that you think and do. Lateral thinking, propounded by Edward De Bono, requires challenging of accepted concepts.

Declutter will allow you to negate a back to back, bumper to bumper existence. The deluge of activities shall be replaced by a surge of accomplishments. Decluttering will allow you to be in a “good to go” position anytime.

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Mantra for life

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When we enter an amusement park like Disney Land or Imagica, our aim is to experience the maximum and make the best of the day. The first thing we do on entering the park is to pick up a map of the amusement park and plan the route for the rides to be taken depending on our own preferences. If, for a single day to be spent in a small amusement area, we do not start and move without a map and a route plan, what in the world makes us believe that we can go about our lives without the help of a map and a plan? In ‘life planning,’ the map is not available off the shelf as in an amusement park. Maps resemble your goals which are derived from your values. You have to prepare your own map. Once the map of goals is ready, the journey has to be planned. But again, in the journey of life, we cannot have an exactly predefined route. Planning your life is not about bringing rigidity in the way you want to live. It is about clarifying why and what you want to do with your life, and then plan to realise that vision. It is more of a compass which shows you the direction towards your own goals. Unexpected circumstances and events happen, but you know ultimately where you are heading and that keeps you enthused and unbaffled.

We only live once within a limited time slot. A moment gone is gone forever. You cannot relive that moment. You cannot rewind that moment. You cannot repair that moment even though it passed just one second ago. You cannot manufacture a single second. There are only two things about time which is under your influence. One is to make the best use of the time available to you and second, is to take optimum health precautions so that your time slot does not shrink. When we are at a funeral of someone we know, we realise the temporal nature of life and are jolted for a brief moment. But soon, this great realisation wanes off.

Life is too precious to be spent on watching television shows, tapping the screens of smart phones, cribbing about work, babbling about climate change, gobbling food, attending mindless functions and forwarding messages on Whatsapp. Life is much more than this.

Life is about your heart’s calling for experiences, love, play, passion and purpose. The heart doesn’t speak, it vibrates. Take time to be silent. Feel those vibrations with all your awareness. These vibrations are buried deep below the layers of our sensual entertainment, our showy possessions, our borrowed wisdom, and our societal definitions of success. All these layers have to be peeled off. As these layers are peeled off, the vibrations start throbbing. It is impossible for you to ignore them anymore.

To be able to function with vigour, you need a healthy mind and body. Health gives you time and freedom. And yes, money is the sixth sense without which you cannot make good use of the other five. Money is a thing, but not everything. Fame, power and sensual gratifications are like salt water – the more you drink, the thirstier you get. Understand the basics, set your goals, plan for them and act. The sooner you start, the better.

Planning helps you make the best use of the available time and resources to achieve your ‘goals in life’ and ‘goals of life’. Time wasted is a portion of life wasted. Wastage of resources is wastage of your potential. When the ‘day plan’ flows from your ‘life plan,’ the magic begins. Your ‘life plan’ serves as an inspiration for the ‘day plan.’ Then, you don’t carry the plan. The plan carries you.

Try it. All I want to say is, it’s urgent.

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NAMASKAAR

‘Namaskaar’ means a formal expression of
greeting when we meet someone. It is the beginning of a conversation. A speaker
on the dais starts his speech by saying ‘Namaskaar’. An anchor or a newsreader
says ‘Namaskaar’ and then begins his programme. This happens almost
mechanically in Indian culture. However, the dictionary meaning of the word is ‘bowing
down before somebody with reverence or respect’. It is a ‘pranaam’. That is
why we offer ‘Namaskaar’ to God, to our parents and to the elderly, or to some
great or noble person. In today’s world, finding such great or noble persons is
very difficult. Such persons need not be great heroes who perform some
super-human feats. If we look around us with open eyes, we do come across
people who are highly principled, dedicated to some constructive task, working
untiringly and relentlessly for some positive purpose, and hence respectable.

 

The reason for
discussing this concept of ‘Namaskaar’ is that we at BCAS are fortunate
to have had such great leaders who dedicated their lives to the noble cause of
spreading knowledge among CA professionals through the activities of the BCAS.
They brought glory to this institution.

 

One such person was Mr. K.C. Narang who
departed for his heavenly abode only a few weeks ago. I remember him especially
since he was looking after the quality of the BCAS Journal in general
and the feature ‘Namaskaar’ in particular, till he breathed his last.

Just to
recapitulate its history, the late Narayanbhai Varma conceptualised this
feature, the late Pradeepbhai Shah nurtured it by his regular contributions and
the late Narang Saheb looked after it passionately. Two features were very
close to his heart, ‘Is it fair?” and ‘Namaskaar’, and I had the good fortune
of working in close association with him on both these features for a number of
years. Even after crossing the age of 85 there was not even the slightest
reduction in his sincerity and discipline. He used to be simply pushing
everyone to write some quality material. He himself wrote quite a few articles
for this feature. Another amazing quality of Narang Saheb was the promptness of
his response, despite his age and ill-health. This quality was common in all
three leaders. True professionalism!

 

Actually, he retired from active practice
quite some time ago. But at every journal committee meeting he used to furnish
his written comments on the contents of that month’s issue of the Journal.

 

The passing away of Narang Saheb is indeed a
great loss to the organisation and the journal, and particularly to this
thought-provoking feature, ‘Namaskaar’.

 

On this
occasion, let us offer our Namaskaars (in the true sense of the term) to
all these three stalwarts. Taking forward features like ‘Is it fair?’ and ‘Namaskaar’
would indeed be an apt shraddhaanjali (tribute) to Narang Saheb. 

 

Namaskaar

Exemplary
Behaviour – Conduct


Ramayana is a treasure
of wisdom. It is full of pearls of thoughts combined with action. There are in
all more than 24,000 shlokas (verses) and to condense them into four
small articles is a big challenge. This is the fourth and the last article in
the present series.

 

In Ramayana, not only
Shree Ram but many others showed exemplary behaviour. They expressed the
highest level of noble thoughts and brought them into practice.

 

When Ram lifted the Shivadhanushya
(the divine bow) and Seeta was to marry him, Dasharatha, Ram’s father on
reaching Mithila with his retinue waited outside Janaka’s palace seeking
permission to enter. Janaka was surprised by Dasharatha’s humility. Dasharatha
said, “A giver always has an upper hand”. You are ‘giving’ your daughter
to my son Ram in marriage (Kanyadaan).So, your position is higher. As
a ‘receiver’, I must seek your permission. Compare this with today’s world
of arrogant and audacious attitude.

 

After the wedding all
came back to Ayodhya. Dasharatha instructs Kausalya that mother-in-law should
take care of daughter-in-law as an eye-lid protects the eye ! Kausalya
implemented the advice.

 

When Dasharatha wanted
to retire, he called all sages,venerated citizens of Ayodhya, kings of states
under his tutelage for a meeting and sought their concurrence to his proposal
to appoint Ram as ‘Yuvraj’ (king designate).Dasharatha practised
consensus. Presently, the leader’s word is – ‘law’.

 

When Shravana was
inadvertently and unknowingly killed by Dasharatha’s arrow, Dasharatha himself
went to see Shravana’s old and blind parents with Shravana’s water-pot and
confessed his guilt. He begged their pardon ! As a king, he could have easily
run away from the situation. Today, avoidance and / or denial is the rule.

 

When Ram, Laxmana and
Seeta were going to exile, Laxmana’s mother Sumitra advised Laxmana to treat
the elder brother and sister-in-law as his parents and serve them faithfully.
Laxmana followed this dictat and discharged this duty throughout his life. In
this context, there is a very poetic episode that is – ‘When Ravana after
abducting was carrying Seeta in his viman, she saw a few monkeys on a
hill. She dropped her ornaments with a hope that the ornaments would reach Ram
and Laxmana when they would come looking for her. Those monkeys were Sugreeva,
Hanuman, etc. When Ram and Laxmana met them and enquired about Seeta, the
monkeys described what they saw and handed over the ornaments. Ram asked
Laxmana to recognise them. Laxmana utters a very poetic thought. He says, ‘I
can only recognise noopura’ (anklet) as due to my respect towards her, I
always bowed before her and never observed any other ornament that she wore.
This is the ultimate of reverence !’

 

After Bharata failed
to persuade Ram to return to Ayodhya, Bharata shunned all pomp and pleasure and
lived as a hermit at Nandigram outside Ayodhya and ruled the kingdom; as
agent of Ram for 14 years by placing Ram’s padukas (footwear) on the
throne. Bharat believed in the good old concept of: ‘give unto Caesar what
belongs to him’. This is against the modern practice of ‘greed and grab’.

 

Ram conquered
Kishkindha and Lanka by killing Bali and Ravana. But he was not an imperialist.
He installed Sugreeva and Bibhishana as the kings of the respective States !
Further on reaching Ayodhya, Ram returned the ‘puspak’, viman to Kubera,
the original owner, from whom Ravana had forcibly usurped it.

 

Finally, when
Bibhishana refused to perform the last rites of Ravana as he felt that Ravana
was a sinner, Ram declared that he had no enmity with Ravana but only abhorred
his wicked attitude. Ram believed in and practised forgiveness. There can be
objection to an action but never hate a person because the same soul is there
in both the sage and the sinner. Ram joined Bibhishana in performing Ravana’s
last rites!

 

If today’s society
follows even one percent of these principles, we can have a beautiful and happy
world.

 

Conduct based on
truth, love and ethics is the foundation of a good citizen, parent and leader.

अप्रियस्य च सत्यस्य वक्ता श्रोता च दुर्लभ:!!

This Sanskrit line is often quoted as a proverb and is quite often experienced in our day-to-day life. In fact, this saying also aptly applies to our audit profession.

This particular shloka appears in two places in our ancient Indian literature. In Valmiki Ramayana, when Ravana pressurises his maternal uncle Maricha to adopt the guise of a golden deer (suvarna-mriga) and lure Seeta so that Rama would chase him. This would enable Ravana to kidnap Seeta. Maricha was trying to caution him and dissuade him from inviting enmity with Rama. He described to him the valour and superhuman powers of Shri Ram.

Further, in Mahabharata, Mahatma Vidur advises his eldest brother Dhritarashtra (father of Kauravas) about ethical behaviour (Neeti). He utters this shloka in the famous Vidurneeti. The full text of the shloka is:

सुलभा: पुरुषा: राजन् सततं प्रियवादिनः

अप्रियस्य च सत्यस्य वक्ता श्रोता च दुर्लभ:!!

“O King, it is very easy to get people around you continuously praising you in sweet words; however, it is very difficult or rare to get a person who speaks the truth which may be unpleasant; and also a person would listen to such unpleasant truth.”

In both the instances of Ravana and Dhritarashtra, they never listened to the truth as it was unpleasant. That caused total disaster of Ravana and demons; and also Kauravas.

If we observe around us, this is a very common scenario. Take the example of some of our political leaders. Howsoever efficient and well-intentioned they may be, they develop ego. They are not capable of listening to any disagreement from others. Even if they listen, they cannot digest it, so the question of acting on it does not arise. This makes them dictatorial.

Many times, close relatives, good friends and other well-wishers do desire to give good advice, which they honestly believe is in that person’s interest. However, they avoid it, thinking as to why they should displease or antagonise him. They are not sure as to how he will take it. They fear that the reaction will be violent and it will unnecessarily spoil their relations. Very few people have good communication skills to tell an unpleasant truth without offending the other person.

We, CAs, experience this in our day-to-day practice, be it audit or advisory. Clients often want to manipulate things for obvious reasons. We are not comfortable with it, particularly when we are required to certify the statements. Similarly, we sometimes feel that our other CA friend is doing something wrong that may cause trouble for himself. In all such situations, we avoid confrontation and avoid telling the ‘unpleasant truth’. This leads to the deterioration of the quality of financial statements. It also spoils the transparency in financial conduct. In turn, it leads to social evils. And if and when it is exposed, it tarnishes the image of the profession apart from damaging the economy. We should develop the courage to tell the truth and correct the wrong actions of the client. Imagine, the risk that we assume if we are knowingly party to a wrong decision, which may entail huge losses to the company. Our years of hard work and reputation are at stake. It is better to leave any unethical work than siding or hiding it at any cost.

On the other hand, we should be good and patient listeners of unpleasant truths. If we are wrong, we must admit it quickly and emphatically. This leads to our growth.

As an enlightened citizens, our sacred duty is to protect, promote, and nurture social and moral values. As humans, we should also be present to others’ feelings and communicate the right things tactfully but effectively. That will be in the interest of all of us and our nation.

महाजनो येन गत: स पन्था:।

In this series, we have been trying to know about our ancient Indian wisdom expressed in Sanskrit verses. These thoughts are relevant even today and are capable of guiding us in our day-to-day life. Many of them are commonly quoted as ‘proverbs’.

Our country has completed 75 years of independence. Our Alma Mater Institute has entered into its 75th year, and so has our BCAS. In today’s ‘democratic’ set-up, the life journey for wise people is far from simple. Everywhere, mobocracy is becoming powerful. The culture is vitiated. One is often confused as to which path to follow. We (BCAS) have completed 75 years. Our profession has completed 75 years. Now, what is the way forward?

The text and literal meaning of the shloka are: –

Various streams of logic and reasoning (Tarka) often fail, the wisdom texts (Shrutis) carry numerous meanings, the Seers, and Sages (Rishi) propound differing viewpoints; the secret of Dharma (Divine Principle) is mysterious and deep; therefore, the path taken by the great persons (Mahajan) should be considered as the one leading to Dharma.

In such a scenario, the correct path is the one that is adopted by great personalities or leaders. Such personalities may be religious, spiritual, social, or political, but their conduct is consistent across every sphere of life and filled with virtues.

In Indian culture, the word ‘Dharma’ is always understood as ‘duty’ or as a divine principle which operates as the essence of the universe and not as a community or sect. It is a binding force and separating division. This principle of Dharma percolates into one’s duty and one’s purpose in life. There is a Dharma for every vocational or professional. For us CAs, there is a lot of confusion around us, with too many rules and regulations.

There may be a contradiction between the two sets of regulations. Experts’ opinions and interpretations may differ from one another. Certain laws are ‘mysterious’, i.e., difficult to understand and follow. The lawmakers and regulators who are bureaucrats may not be aware of the ground realities of business. Even if you want to follow the rules religiously, corruption may not permit you to do that!

Apart from legal scenarios, even in non-legal functions, there are always many dilemmas. It includes even the selection of areas of practice.

The principle is alright for an individual, but what if you are expected to perform the role of a leader?

Our BCAS is also perceived as a ‘leader’ of the profession. Naturally, BCAS itself will have to chalk out a path for others. We need to design the roadmap for progress. We may have to set right the ‘spine’ of the profession. Only then can the professionals walk straight!

Only then will our profession command ‘Namaskaar’ from all!

Shareeramadyam Khalu Dharmasadhanam!

This is one of the most important messages for every human being. It underlines the importance of physical fitness. Health is wealth. We Chartered Accountants should take special note of this and implement it religiously. All of us merely say that ‘Health is Wealth’ but seldom follow it in our lives.

They say, one sacrifices one’s health to acquire wealth, but when the time comes to enjoy the wealth, he has to spend heavily to ‘regain’ or ‘maintain’ the health. Often, it is too late.

The quote is from the play ‘Kumara-Sambhavam’ (5:33) written by Kavi Kalidasa. All of us know the story that Parvati, the daughter of Himalaya, fell in love with Lord Shiva (Mahadev Shankar). Actually, her father, Himalaya, wanted to get her married to Lord Vishnu. So Parvati secretly went to a forest and did very rigorous Tapashcharya (Penance). She fasted so strictly that she did not eat anything – not even fruit or leaves! That is why Parvati is also called ‘Aparna’. Parna means a leaf. She didn’t consume even a leaf, hence ‘Aparna’.

Lord Shiva appeared before her in the guise of a Brahmin. He enquired about her health.
Meaning – whether the samidha (small wooden sticks used in Pooja) are easily available for ‘havan’ (i.e., fire, sacrifice) and whether enough water is there for your bath and cleanliness. Whether you are putting your efforts only within your physical limits (strength), or are you doing something excessive? After all, your body is the main instrument for achieving everything!

There are four purusharthas  Dharma, Artha, Kama and Moksha. These are the ‘tasks’ to be achieved by every man. Dharma is duty; and not religion as we commonly unders tand. Artha is money and resources. Kama means all desires. And Moksha is ultimate salvation. For achieving all these, your physical fitness is a prime ins trument.

Lokmanya Tilak realised it since his school days. He was very pale, weak and feeble. So, after his schooling, he sacrificed one full year to acquire physical strength through good exercise, a good diet, discipline, etc. Later, he performed magnificently in life and in my opinion, he was one of the most versatile persons India has ever produced.

Today, we find our children and youth obsessed with computers, mobile phones, social media and so-called careers. They hardly go on the ground to play, swim or do exercise. Yoga can give us not only physical fitness but also mental strength. Unfortunately, we realise this too late in our lives. Almost everyone is consuming some tablet or the other every day – be it for blood pressure or for diabetes! There is a pain in knees therefore, they can’t even walk easily. They are forced to restrict their diet! They cannot enjoy tasty food; they have to think twice before going on a tour. Often, they are prone to neurological diseases due to their present lifestyle.

There are premature deaths among professionals. Therefore, one needs to think very seriously in early life as to how one wants to shape one’s career and future. This mantra needs to be inculcated in early childhood, but we can do it only if we are convinced for ourselves.

Sir Salamat To Pagdi Pachaas!

So friends, let us follow this mantra without any delay to change our priorities.

Kaalaaya Tasmai Namah

This expression is used as a proverb in many Indian languages since it is derived from a Sanskrit Shloka.

This is from Bhartruhari’s Vairagya Shataka. Bhartruhari, a great Sanskrit poet, wrote 100 verses (shlokas) each on 3 topics – Neeti (Ethics), Shringar (Romance) and Vairagya (Detachment/renunciation). Each collection of 100 shlokas is known as shatak (century).

41st shloka in Vairagya shatak is the present one. It refers to the prosperous city of Ujjain (Ujjayini). Meaning of the shloka – Gone is that prosperous city (kingdom), that great king (Vikramaditya), those subordinate states, that community of scholars, those beautiful women (artists), those arrogant princes, those admirers of the King, those stories of valour. All these things have now remained in memories, due to the TIME (Kaal). I bow to this TIME (who pushes everything into oblivion or history).

That is life. We have a well-known kawwali: –

Kaal (Time) is so powerful. All your wealth, all your reputation, everything is temporary. All material things are liable to be destroyed or outdated. Therefore, one should avoid possessiveness, one should avoid attachment Material things include good as well as bad. However, if bad things are gone, we have no regrets. In Ramayana, Shree Ram once says – ‘Gone are those days of our childhood when we were looked after by our parents’. This is inevitable. Sometimes, it is a consolation that even bad periods are also bound to go in the past.

We see and experience this day in and day out. Wealthy people suddenly become paupers, healthy people suddenly become sick or thin, beautiful women lose their charm and youthfulness, and cheerful people become depressed. Politically powerful people suddenly lose power and become very ordinary. Even ideologies lose their influence. Sometimes, it works the reverse way as well. An ordinary person becomes a hero!

Today once prosperous economies of European countries are no longer sound. There is poverty, unemployment, indiscipline, and unrest…..! On the other hand, India is perceived with respect on the international scene.

In society, everywhere we observe the effects of kaliyuga. Mutual trust and respect amongst human beings have disappeared. Values are there, but everybody expects only others to honour them. There is no introspection. Humanity often becomes unaffordable. There is no fear of the law. Corruption was always present, but it has assumed a monstrous proportion. Technology has overtaken everything and it is killing human relations. Artificial Intelligence is making us lazy and self-centred. There is no healthy atmosphere in sports, art, and culture. Everything is politically vitiated. No love, no affection, no empathy; only showmanship!

Take our CA profession. Once upon a time, it was an enviable profession. There was dignity, there was charm, there was respect and there was prosperity even by lawful means. But today…! The less said the better. It is losing respect. People are losing enthusiasm in pursuing the profession. It doesn’t attract new talent in terms of number of students. New CAs are not keen on entering the practice. Senior members are shying away from audit or attest functions. Regulatory burdens are unbearable without commensurate rewards. Everything is becoming risky and vulnerable. Credibility has diminished. The government takes CAs for granted.

The change (downfall) was so rapid that it took place in one single generation! Therefore, old generation people say helplessly

कामये दुःखतप्तानाम्

(Bhaagwat 9:21)

In Bhagwat Purana (story of 10 incarnations of Bhagwan Vishnu, this story appears, Shukdev (a sage) was narrating the glorious history of Bharat-vansh (dynasty) to King Parikshit. There he described the nobility of King Rantidev. In those days, the kings used to perform yagnas (yagya) – sacrifices in which they used to give away whatever any person wanted. They did not mind even if their treasures got emptied. They used to then rebuild the treasure by conquering other kingdoms. This tradition of earning and giving away everything was indeed very unique and interesting in Indian ancient history. It was a sin if the king could not satisfy anybody.

Once, after he gave away everything, King Rantidev himself faced starvation for 49 days. On 50th day, he could get something to eat. However, just when he was to start eating, some people (Atithi) arrived there with the hope of getting some food, Rantidev sacrificed his food for them. Those people were actually Gods who had come to test Rantidev’s integrity and commitment. They blessed him and asked what he wanted. They were willing to give anything and everything he would ask for (vardaan or boon).

What desire Rantidev expressed is contained in this beautiful shloka (verse). This was a favourite shloka of Gandhiji and so is mine.

– Na twaham kaamaye raajyam

– Na swargam Naapunarbhavam

 – Kaamaye Duhkha taptaanaam

 – Praninaam Aarti naashanam

Meaning –

I do not desire the kingdom, nor do I want heaven. I do not wish even to get moksha (salvation) i.e., freedom from rebirth! (Then what do I want?)

I wish to relieve the pain of all those who are suffering! I want to wipe the tears of all those who are suffering from any pain or difficulty!

Such was the noble thinking of many kings in our history. Moksha was and is considered the ultimate good thing in one’s life, as per Indian thought or Indian belief. Human life is full of difficulties and sorrow. They say happiness is as small as a grain whereas sorrow is as big as a mountain! So, it was and is considered desirable that one should be free from this cycle of rebirth (punarnbhava).

– (apunarbhava) is the absence of rebirth. So the correct wording is Naapuinarbhava .

Gautam Buddha was a prince (Siddhartha). His father was scrupulously avoiding showing him any negative thing or sorrow in human life. But one day, young Siddhartha saw sufferings – like poverty (beggar), ill-health (a sick man) and a dead man. That very day he renounced everything – his kingdom, his wife and his son – who was then a kid. Siddhartha then got divine knowledge (bodha) after a long penance, and he founded Buddhism. He preached a humanitarian approach and empathy. He dedicated his life to the eradication or alleviation of misery from human life. However, the reality is that it is an endless process. Our saints like Dnyaneshwar and Tukaram dedicated their lives for the same noble cause. That is why we still remember them with reverence.

After Mr. Rockfeller met Swami Vivekananda, he donated his entire wealth for the cause of humanity.

! Our sensitivity backed by action is important.

We also should in some way or the other, depending upon, our ability strive to help needy people who are suffering from misery or pain. All religions preach this very principle. We have such examples even today – like Baba Amte or Dr. Prakash Amte. Their four generations, leaving aside their qualifications, are serving the tribals and animals in the forests. One should emulate these idols in one’s own way. That is the ultimate satisfaction and the real meaningful purpose of life.

We offer our Namaskaar to such noble people!

Namaskaar

Good thoughts are expressed in every language. However, Sanskrit language is specially known for the noble and valuable thoughts intelligently and succinctly expressed in the form of ‘Subhashits’. Compilation of thousands of such Subhashits is a priceless treasure for the world. It is full of deep thinking and wisdom. One such Subhashit is

This sets the priorities in one’s life. It tells how many other things should be left aside for a particularly important thing.

This means, while having food, you should keep aside hundred other things. Today, we see that many so-called high-profile people pretend to be so busy that they don’t take food regularly, at the appropriate time. They take pride in saying that they have no time even to take lunch or dinner.

Further, while eating, many people keep on discussing business, thinking about some work, watching television, or watching their mobile phone. It has been scientifically proven that such distractions while eating are harmful to health. Our Indian culture treats food  as ‘Purna Brahma’ (God). Not eating with concentration is insulting to God. Moreover, if you concentrate, you can enjoy the appearance, smell and taste of the food.

 For having a bath, one should leave aside thousand other things. This underlines the importance of cleanliness and hygiene. Before performing any worship or doing an auspicious thing, having a bath is a must. It is not only physical cleanliness, but this also implies to cleansing and purification of the mind. i.e.

 ‘Daan’ or charity is regarded in very high esteem. One should not leave any opportunity of giving something (good) to others. Today experts teach you the ‘Art of Giving’. It is also said even when a person is in difficulty, he should keep on helping others and giving to others. That is the highest form of Punya, (Good Karma). In Mahabharata, Karna was ready to sacrifice even his life to ‘give’ any person whatever he wanted. There were many kings who performed ‘yagyas’ (sacrifice) to give away their entire treasure. Therefore, leave aside one lakh things to grab an opportunity to ?give’. Even if you are not able to give anything in your lifetime, you can pledge to donate your eyes and other organs or even your whole body to someone after your death. You can also give a part of your wealth to charity through a Will.

Finally,  means leave aside everything else to worship God. This is a message about spirituality. This does not mean that one should be engrossed only in Pooja, bhajans and kirtan. It only means leaving aside one crore of things to do ‘bhakti’ (express devotion to God) or prayers. Performing your duty religiously is also a worship of God.

We Chartered Accountants, should take a message for ourselves. We claim that we are too busy, always slogging and not having time to do any other thing. Actually, food, bath, charity and spirituality give us a lot of strength and energy. This needs to be experienced. That will make us more efficient in many ways.

In the 17th Chapter of Bhagavad Gita, the different categories of food (diet), charity and devotion (bhakti) have been described. Good (sattvik), medium (Rajas) and bad (Tamas). If you select good food, the good donee (Satpatra or deserving) and a good Guru (Mentor) in spiritual pursuits, you will have a healthy and peaceful life. The physical, intellectual and mental energy will keep you fit and agile. That adds to physical, mental and moral strength.

In our ancient Indian culture, each year is given a particular name. The samvat year that commenced from Gudhi Padwa is named ‘Shobhan’ i.e. beautiful. Let us try to make not only the year but the entire life beautiful with good food, cleanliness, charity, and spiritual prayers.

J. P. NAIK

In this series, I am trying to introduce to the readers the great personalities who deserve our Namaskaars. These personalities included freedom fighters, scientists, social reformers, entrepreneurs and so on. They laid the foundation for our country’s all-round development. Without a good education, the development of a country is difficult. In this article, I am going to write about one of the greatest educational thinkers of the world Mr. J. P. Naik.

UNESCO has made a list of 100 great educationists of last 25 centuries. Three Indian names are included in that list – Mahatma Gandhi, Ravindranath Tagore and J. P. Naik. Very few of us would have even heard Mr. J. P. Naik’s name!

His real name was Viththal Hari Ghotge. In the year 1930, during Gandhiji’s movement of non-co-operation, he went underground and changed his name to Jayant Pandurang Naik (J. P. Naik). Born on 5th September, 1907 in the village Bahire Wadi, Ajra Taluka of Kolhapur district in Maharashtra, he passed away on 30.08.1981. He was a great humanist, freedom fighter, polymath, encyclopedic thinker and socialist educationist. He was known as an institution maker. In the year 1948, he founded the Indian Institute of Education. He served as Member Secretary of the Indian Education Commission between 1964 to 1966 and worked as Educational Adviser to the Government of India.

He joined the Civil Disobedience Movement of Mahatma Gandhi in 1932, was arrested and put in Bellari Jail for about 18 months. He studied medicine in jail and practised it by nursing prisoners, patients etc. He was UNESCO consultant for the development plan for the provision of universal elementary education. He was the chief architect of the comprehensive report of the Indian Education Commission.

In 1974, he was awarded ‘Padma Bhushan’ and a commemorative postal stamp of Rs.5/- was issued in his name on 5th September, 2007. He had many other achievements and honours to his credit.

He made a fundamental contribution to the fields of primary and secondary education, rural education, educational administration, the economics of education, research in education, the Indian Council of Social Science Research (ICSSR), research in social studies, non-formal education, educational problems of underdeveloped and developing countries, health, town planning and so on. Influenced by the work of Mahatma Phule, Gandhiji and Marx; he wrote many books on these subjects.

During the emergency years of 1975 to 1977, under the leadership of Shri Jayprakash Narayan, he worked as a member of a study group of 40 educationists and prepared a 75-page report on the education of Indian people. Jayprakash Narayan wrote a foreword to this report. His last book; ‘Education Commission and thereafter’ is a philosophical guide on education for future generations. He says educational reforms are not effective without social and economic development. For bringing about changes in the educational system, society has to incur costs in terms of not only money but taking and implementing hard and unpleasant decisions, Education system cannot arise and function in a vacuum; it is a sub-system of a socio-eco-political system. It often differentiates between the elite and the poor; which is not good. He advocated strong value systems.

Our humble Namaskaar to this great educational thinker!

Ahilyabai Holkar
(31.05.1725 – 13.08.1795)

Ahilyabai, the daughter-in-law of Malharrao Holkar – Jagirdar of the Malwa region in Madhya Bharat, was known for her bravery, governance and philanthropy. She shifted her capital town to a place called Maheshwar, South of Indore, on the banks of the river Narmada. After the demise of Malharrao, she ruled Malwa between 1766 to 1795.

Ahilyabai’s father, Mankoji Shinde was the Patil (Chief) of the Choundi Village, in Jamkhed taluka of Ahmednagar district. In those times, when females were deprived of education, Mankoji taught her to read and write. Once Malharrao Holkar, a sardar of Bajirao Peshwa, was passing by Choundi village. He saw this eight-year old girl and was impressed by her smartness. He got her married to his son Khanderao.

Unfortunately, Khanderao was killed in a battle in the year 1754. In those days’ sati system was in vogue – i.e. a widow sacrifices her life into the funeral pyre of her husband. Malharrao stopped her from going ‘sati’. After Malharrao’s death in the year 1766, she took up the charge of the Malwa region. During wars, she used to be in the forefront. Later, she appointed Tukojirao Holkar as her General. He was the adopted son of Malharrao. English author Lawrence has described her as Katherin the Great (Russia) Queen Elizabeth (Briton) and Queen Margaret (Denmark) of India.

Ahilyabai was known for her sense of justice and fairness. She established many temples, constructed the ghats to many rivers, renovated many temples all over India. She made a provision for maintenance of all such temples. She looked after the beautification of Indore and Maheshwar. She also constructed residential hostels (dharmashalas) at the places of pilgrimage. These included Dwarka, Nashik, Varanasi, Ujjain and so on. When she saw the Somnath Temple destroyed by Mohammad Gazani, she constructed another Shiv temple near Somnath. Through all these temples, she promoted and supported great social work.

Malharrao had full trust in her administrative abilities. After his death, she requested Peshwas to allow her to rule the Malwa region.

She used to hear the complaints of the common people and settle all the grievances. She constructed roads and forts in Malwa and developed the ‘village’ of Indore into a city. She constructed wells, lakes, ghats and dharmashalas at many places in India.

Ahilyabai prevented many widows from going sati. She encouraged them to adopt children. She punished many corrupt officers. Citizens of Indore have instituted a prestigious award in her name for a dedicated social worker. The University of Indore is named after her, so also the University of Solapur.

Ahilyabai tried to control the nuisance of the dacoits belonging to Bhil and Gond communities. She supported many poets, scholars, artists, sculptors, entrepreneurs in Malwa as well as in Maharashtra. She also set up a textile mill in Maheshwar.

All Indian historians, as well as British and American historians recognise the fact that she was a saintly figure. That is why she is described as ‘Punyashloka Ahilyadevi (a holy person). In those days, transport facilities and roads were not underdeveloped. Still, she did lot of developmental work in many cities of India.

She supported farmers, relieved them of unjust taxes and trained them in maintaining cows. She worked to eradicate superstitions; and inhuman customs like sati. She argued that there was no mention of such a custom anywhere in Ramayana, Mahabharata or any other ancient literature. She earned a reputation for her sense of justice and judicial wisdom. She punished even senior officers and relatives if they erred.

Ahilyabai evolved a novel scheme of giving 12 trees to each of the poor farmers. They were expected to look after the trees. Every year, the fruits of 7 of the 12 trees were to be retained by them while fruits of 5 trees were to be given to the State. The State distributed them among poor people. Interestingly, this is believed to be the origin of the present day 7/12 extract of land records.

Unfortunately, she lost her 13-year-old grandson. So also, her son-in-law died in a battle. Her health deteriorated and she left for her heavenly abode on 13th August, 1795.

Namaskaar to this Great Woman of our country.

Devo na jaanaati kuto manushyah !

 
(Even God would not know; then where is the question of man knowing it?)

This is a very interesting line from a Sanskrit verse. There are two versions of this shloka.

The other version is:

Raja Bhoj was a celebrity king in Indian history. His kingdom was Ujjain in the present Madhya Pradesh. The Bhopal airport is named after him. He was strong and kept the subjects secure and happy. He encouraged art and culture. Mahakavi Kalidasa, the well-known Sanskrit poet, was a respectable member of his Court. King Bhoj, who was himself intelligent and witty, encouraged virtuous people like Kalidasa. Kalidasa was his favourite and received a lot of appreciation and rewards from the king.

Other prominent people in the Court were jealous of Kalidasa. Once, they ‘bribed’ a female servant with ornaments. As instructed by them, she started saying that when Raja Bhoj was half-asleep, Kalidasa used to stay in the guise of a female servant (Dassi) with Queen Lilavati. On hearing this, Raja Bhoj started suspecting both — Kalidasa and the Queen, and he expressed his reaction in this verse.

This shloka is included in Subhashita Ratna Bhandar — Samanya Niti (General Ethics) and Bhojaprabandha.

The meanings of two shlokas are:

Shloka 1 — One can never know or predict, when a horse will jump, when there will be thunder, a woman’s mind, and a man’s fate. So, also, one cannot predict a drought or excessive rains. Even God cannot do this!

Shloka 2 — One can never know or predict what is transpiring in a king’s (ruler’s) mind, or how much wealth is there with a miserly person, or what is in the mind of a wicked person! So also, one cannot predict a woman’s character or a man’s fate. Even God is not able to know it.

Quite often, truth is more surprising than imagination. On experiencing such things, man understands the limitations of his knowledge. We always say, “God alone knows”. These verses go a step further — i.e., Even God would not know!

In those days, one important criterion of a woman’s greatness was the purity of her character. On the other hand, a man was evaluated on the basis of the deeds he performed. The society treated a woman as a Goddess and did not expect any ‘performance’ of any great deeds from her. Instead, she was expected to be ‘pure’ and ‘holy’. This does not mean that a man’s character was not considered at all or that he was holding a ‘licence’ to do ‘anything’. It only means that, as against his work, his character was of secondary importance. Even today, this mindset prevails in the society. Sometimes, destiny makes a pauper person very rich; or vice versa. So also, an unpleasant aspect of a woman’s character is revealed as a surprise!

We believe that everything happens by God’s wish only. However, there are many things in the world which are absolutely unpredictable or beyond our imagination. They are sometimes so shocking that we wonder whether even God could have predicted it.

This experience is expressed in the line

Birsa Munda

In Jharkhand, Bihar and other states, there are many prominent structures and organisations named after Birsa Munda, such as Birsa Munda Airport, Ranchi; Birsa Munda Institute of Technology, Sindri; Birsa Munda Vanvasi Chattravas, Kanpur; Sidho Kanho Birsa University, Purulia; and Birsa Agricultural University. The war cry of the Bihar regiment is ‘Birsa Munda Ki Jai’.

Who was Birsa Munda? Many may not have even heard his name. Born on 15th November, 1875 in the Ulihatu village of Khunti district in Jharkhand, he lived for only 25 years. It is amazing that a tribal peasant in undeveloped forests of Jharkhand, under British tyranny, could achieve so much in a short life span! People idolised him by calling him ‘Bhagwan Birsa Munda’. In recognition of his yeomen work, in 2021, the Union Cabinet voted to observe 15th November (Birsa’s birth anniversary) as Janjatiya Gaurav Divas – honour of the tribals. Naturally, he deserves our Namaskaars too.

Birsa Munda’s father was Sugana Munda, and his mother, Karmi Hatu. The family, with Birsa’s brothers and sisters kept migrating in the forest region for employment, being essentially agricultural labourers. Birsa grew up as a strong and handsome man and grazed sheep in the forests. He could play the flute with expertise and went around with the ‘tulla’ (one-stringed instrument made from pumpkin). He enjoyed being on the ‘akhara’ (village wrestling ground).

His poverty-stricken family kept Birsa at Ayubhatu, his maternal uncle’s village. He joined a school at Salga, run by one Jaipal Nag. Later, he shifted to Khatanga with his mother’s younger sister. On the recommendation of Jaipal Nag, this intelligent boy joined the German Mission School and converted to Christianity. He was renamed Birsa David, later ‘Birsa Daud’. He left the school in a few years. In 1890, Birsa and his family reverted to their original traditional tribal religious system.

As a strong, shrewd, intelligent young man, he took up repairing the Dombari tank at Gerbera, damaged by rains. It was obvious that the tribals were suppressed and deprived of all their rights and privileges. They were mere ‘ryots’ (peasants), no better than ‘crop-sharers’. Birsa developed an insight into agrarian problems, and actively participated in the movement to protect their rights. He was a thinker and criticised the Church for levying taxes and religious conversions. He became a preacher in the traditional tribal religion and soon got a reputation as a healer, a miracle worker and a preacher. He cured many patients. He became a saintly figure, with tribals seeking his blessings.

He gave a slogan, ‘Let the kingdom of the queen end and our kingdom be established’. He fought against the British colonial system. Britishers invited non-tribal labourers and deprived the tribals of their rights in the land.

Birsa declared himself a ‘prophet’. He declared that the reign of Queen Victoria was over and Munda Raj had begun. He gave orders to the raiyats (tenant farmers). Mundas called him ‘Dharati Baba’ with reverence.

There was a rumour that those who didn’t follow his orders would be killed. He was imprisoned on 28th January, 1898 for two years. He declared that the real enemies were the British and not Christian Mundas. He called for a war against the British. Birsa’s followers killed two police constables. The colonial administration set a reward of Rs. 500 on Birsa.

Many Mundas were arrested. Birsa died in Jail on 9th June, 1900. After his death, the colonial government introduced the Chota Nagpur Tenancy Act, which prohibits the transfer of tribal land to non-tribals. This protected the tribals.

Such was the remarkable life story of just 25 years of Birsa Munda, a man of vision, courage and conviction!

Our humble Namaskaars to him.

Mahamana Vidur

In the Mahabharata, the Pandavas’ father was Pandu, who was the King. After his death, his elder brother, Dhritarashtra, became the King of Hastinapur. He was blind. Their third and youngest brother was Vidur, recognised as a very knowledgeable philosopher. He was born of a female slave

Vidur is believed to be the incarnation of ‘Yama’ – Lord of Justice, who dispenses justice after one’s death. Vidur was an ardent and favourite devotee of Shrikrishna. He was Dhritarashtra’s principal minister, but stayed like a monk outside the palace. When Krishna visited Hastinapur before the great war, he preferred to stay at Vidur’s cottage and not as Duryodhana’s guest.

The reason for remembering Vidur in today’s times is his qualities of selflessness and fearlessness and his adherence to the ‘truth’. Our profession is concerned with truth and fairness without fear or favour. In this column, I have been writing about our great freedom fighters who sacrificed everything for our country. The common quality among all of them was their courage. And today, everywhere, we find a crisis of courage.

Dhritarashtra’s sons, Kauravas, were not behaving in a just and fair manner. They were misusing their power and wrongfully denying the Pandavas their right to the throne. When finally, war became imminent, Dhritarashtra called Vidur for advice because he feared his sons would be defeated and killed in the war against the mighty Pandavas.

Vidur gave him advice in 593 shlokas (verses), known as Vidurneeti. Neeti means ethical conduct and the manner of behaviour. Three sages propounded Neeti namely, Shukra, Vidur and Chanakya. Chanakyaniti is very popular even today. In Vidurneeti, Vidur narrates principles of good behaviour for a king as well as for a lay person. It is a separate topic of study and research. We will see a few selected verses.

Vidur says – There will be many people around you who will praise you in goody-goody words. However, it is rare to have people who talk and listen to the truth, which is beneficial but not liked by you. For example, one does not like people who tell us to work hard, behave honestly or not have any addiction.

He further says there are six strategies for relationships with others – be it a person or group of persons (like political parties today), nations, and so on. Those strategies are:
(sandhi) – A pact of mutual cooperation by making available each other’s means and resources.
(Vigraha) – Conflict or war.
(Yaana) – Direct attack.    
(Aasana) – Sitting quietly on the fence.    
(Dwaidheebhava) This has two meanings. If the enemy is mightier, split his strength by creating a dispute among its people/army; or create a dilemma as to which side you are supporting; or what is your real stand.
(Sanshraya) – Take shelter with a mighty friend to protect yourself from the enemy.

He says, truth is the only stair to reach the heaven and forgiveness is the greatest virtue. Another great virtue is to help others even when you are in difficulty or you have no resources.

He advised Dhritarashtra to prevail upon his sons and give Pandavas their legitimate share. Only by doing this, he said, Dhritarashtra could save his sons. He had the courage to tell Dhritarashtra (the king and his elder brother) that he had warned him to abandon his son Duryodhana at the time of his birth itself!

Finally, Dhritrarashtra tells him something which is the reality and the plight of most of us. He says “Vidur, I accept and agree with whatever you say; but my love for Duryodhana and the temptation of kingdom do not permit me to mend my ways! I know the principles of religion but have no inclination to follow them. I also understand what is bad but have no courage to give it up!”

We CAs have many things to learn from Vidurneeti.

Namaskaars to this great thinker.

Dr. Abdul Kalam

Dr. Avul Pakir Jainulabdeen Abdul Kalam (A.P.J. Abdul Kalam) was the 11th President of India. He was the President between 25th July, 2002 to 25th July, 2007. There were only two other Presidents till then who had been awarded the ‘Bharat Ratna’ before becoming the President – Dr. Sarvapalli Radhakrishnan and Dr. Zakir Hussain. Born on 15th October 1931, he passed away on 27th July, 2015 while delivering a lecture at IIM, Shilong. Thus, he was active till he breathed his last.

Kalam was known as the ‘Missile Man of India’. He was an Indian Aerospace Scientist and statesman. He worked as a science administrator, mainly in Defence Research and Development Organisation   (DRDO) and Indian Space Research Organisation (ISRO). He worked on the development of ballistic missile and launch vehicle technology. He played a very important role in India’s 1998 Pokhran II nuclear test. This was the first after the original nuclear test by India in 1974.

He delivered regular lectures in many prestigious institutions like IIM, IIM Indore, Indian Institute of Science, Bangalore. He was the Chancellor of the Indian Institute of Space Science and Technology, Thiruvananthapuram. He was also a professor at Anna University.

Kalam was born in Rameswaram, Tamil Nadu. His father was a boatman and an Imam of a local mosque. Mother Ashiamma was a housewife. Kalam was the youngest of four brothers and one sister. Although their ancestors had been very rich, Kalam’s family was poverty-stricken. As a boy, he used to sell newspapers. In school, Kalam’s performance was not very impressive though he was known to be a bright boy. He wanted to become a fighter pilot, but he stood 9th when only eight candidates were to be selected.

He said he learnt leadership qualities from three great teachers – Dr. Vikram Sarabhai, Prof. Satish Dhawan and Dr. Brahm Prakash. In ISRO, he was the project director of India’s first Satellite Launch Vehicle (SLV-III) that successfully deployed the Rohini satellite in near-earth orbit in 1980.

In DRDO, he worked on an expandable rocket project independently in 1965. He also directed two projects – Project Devil and Project Variant successfully; so also the Polar Satellite Launch Vehicle (PSLV) and SLV-III. The then Prime Minister, Indira Gandhi and Defence Minister, R. Venkataraman, supported Kalam in his project. Thereafter, Kalam played a major role in developing many missiles like Agni and Prithvi.

Kalam also served as Chief Scientific Advisor to the PM and Secretary of DRDO. He cherished human values and respected all religions. He had a spiritual bent of mind. He was known as the ‘People’s President’. Interestingly, he, along with cardiologist Dr. Soma Raju developed a low-cost coronary stent (named Kalam-Raju Stent) and a rugged tablet computer for health care in rural areas – which was named ‘Kalam-Raju Tablet’.

In 2003, Kalam supported the need for Uniform Civil Code in India. He used to follow religious practices like Namaz and Ramadan (fast). At the same time, he was drawn more towards the preachings of Pramukh Swamiji of Shri Swaminarayan Sampradaya (sect). He also used to play the ‘Veena’, an Indian string instrument. The last book written by Kalam was ‘Transcendence: My Spiritual Experiences with Pramukh Swamiji’. He was particularly moved by Swamiji’s equanimity and compassion. Kalam stated that “Pramukh   Swamiji has transformed me. He is the ultimate stage of the spiritual ascent in my life. Pramukh Swamiji has put me in a God-synchronous orbit. No manoeuvres are required anymore, as I am placed in my final position in eternity.”

In his book ‘India 2020’, he spelt out his dream of making India a ‘Knowledge Superpower’. He identified five areas where India has a core competence for integrated action. He was highly impressed when Swamiji asked him to add the sixth item, namely, ‘developing faith in God and spirituality to overcome the current climate of crime and corruption’. This became Kalam’s spiritual vision for the rest of his life.

He received many awards and honours.

Our humble Namaskaars to this great son of India.

SWAMI VIVEKANANDA

11th of September was ‘Vishwa-bandhutwa Din’ – World Brotherhood Day. On this day, Swami Vivekananda won the hearts of thousands of people assembled in Chicago for the World Congress of Religions. The amazing part was that he did it with just six words that he uttered “My brothers and sisters of America”. These words had an enchanting and electrifying effect on the audience. What was so magical about the words?

The World Congress of Religions was organised basically to establish the superiority of a particular religion over other religions of the world. Swami Vivekananda was an ordinary monk from India. He had no authentic or official document from any Hindu or other religious body. In normal course, he would not have been allowed to speak, but for the strong recommendation from Professor John Henry Wright of Harvard University, who wrote to the organisers, “Asking for authority letter from Swamiji is asking the authority of the Sun and Shine! All our scholars on one side and this unknown Hindu monk on the other, his side will be heavier!”

Born on 12th January, 1863, he lived only for 39 years and passed away on 4th July, 1902. He had five serious ailments – asthama, insomnia, diabetes, gastric trouble and blood pressure. Despite this, through his sheer will-power, he travelled throughout India and abroad. His father Mr. Vishwanath Dutt was a renowned lawyer, and mother Bhuvaneshwari, was a pious lady. His grandfather had taken Sanyas (renunciation). His mother believed that the son was the blessing of Lord Shiva. So, his name was Vireshwar but called Bille. After Sanyas, he became Vividishananda. However, once in an American Newspaper, his name was by mistake printed as ‘Vivekananda’.

The most favourite disciple of Shri Ramakrishna Paramahansa, initially he fought with the Guru about idol worship. However, he virtually surrendered to the Goddess Kalimata.

While studying in Scottish Church College, Kolkata, the principal of the college William Hasty told him that he knew only one person in the world who achieved Ecstatic Joy – the ultimate of spiritual attainments.

Swamiji wrote a treatise on classical music at the age of 23. His 90-page introduction to the book contained a detailed study of Indian and Western musical instruments. Many editions were sold in a short span of time, wiping off the accumulated loss of the publishing house! Once Swamiji said had he not gone into spiritualism, he would have become a great musician!

Marie Louise Burke has written 6 volumes of 500 pages each on Swamiji’s conquer of the West!

After his father’s death, Swamiji’s family experienced serious poverty. He studied law and did jobs for livelihood. After taking Sanyas, he travelled across India. At Kanyakumari (the south end of the country), he dived into the sea and reached a huge rock. He meditated there, alone for 3 days and saw the dream of a prosperous and powerful India. He took it as a mission of his life. At present, there is the Vivekananda Memorial constructed on the rock.

Many Kings and Nawabs were impressed by his knowledge and personality; and offered to sponsor his trip abroad. But he politely refused it by saying that he would collect funds from people at large. He went to represent India. His thoughts were very practical. Once, he said – playing football on the ground may take you closer to God rather than mere prayers. He wanted a strong India. He was proud that we Indians accommodated all invaders. He said, Hinduism is not a religion as other people understand the word ‘religion’. It is our way of life! Therefore, he never believed in ‘conversions’. He used to say ‘religion’ cannot be discussed with an empty stomach.

After his Guru–mentor – Shri Ramakrishna, he had great respect for Buddha. There were many contemporary Indians representing other sects who were jealous of his glamorous success. They tried to defame him. The World knew the truth.

During his travel, he also met Lokmanya Tilak, who appreciated his depth of knowledge.

In America, before reaching the World conference venue, he had to undergo lot of hardships. He had no money. He shivered in the chilled climate. He had to stay in a broken box in a godown, on an empty stomach and inadequate clothes. People around hated him and kept away from the ‘black’ stranger.

Gradually, his value was recognised by one and all. Prof. Wright said ‘Swamiji’ is one of the best-educated men in the world. The posters in America described him as a ‘Cyclonic’ Hindu monk! It was on his motivation that Rockfeller donated his wealth to charity and formed ‘Rockfeller Foundation’. He inspired many entrepreneurs of India, including Tatas.

In the conference, all leaders of other religions addressed the gathering by using highly scholastic difficult words.

But the words of Swamiji, “My brothers and sisters of America”, touched the hearts of the audience. It was the true expression of our Indian culture and thought of ‘vasudhaiva kutumbakam’ – the whole world is one family. It is difficult to describe his greatness in such a short article.

Namaskaar to this all-time great person the world has ever witnessed!

GOPICHANDAN

We offer Namaskaars to God as part of our worship. It is a mark of our respect and devotion towards Him. I am referring to the Gods of all religions – be it a Hindu God or Allah or Jesus or any form of the Almighty.

A question often asked is why our God does not shower His blessings on us even if we worship Him sincerely and regularly.

The answer is that we do not have blind faith in Him. Our devotion is not uncompromising. We carry doubts and questions about the very existence of God and His powers!

Gopikas of Lord Shrikrishna is the ultimate example of true devotion. Once a Guru told the Gopis that they can even walk on the water and cross the river with true devotion. Gopis did achieve it, but the Guru got drowned!

Chandan means sandalwood. It gives complete coolness to our body if mixed with water and applied. But what is Gopichandan? It is nothing but mud – soil (mitti) mixed with water. It also gives coolness. Gandhiji used to apply it to his forehead. The story behind Gopichandan is beautiful. Once Shrikrishna pretended to have an acute headache. All Gods and others in heaven were extremely worried. No remedy was working! So, they surrendered and asked Him what the real remedy was. The Lord said – please get me the soil (mitti) under the feet of my true devotee from the earth. The task was given to Narad Muni.

He met many sages and rishis and requested them for the soil beneath their feet – to apply to Shrikrishna’s forehead. They got furious. They said they were praying for years to see and fall on Krishna’s feet; and how dare Narad ask for the mitti under their feet to be applied to His forehead? They said it would take them to hell!

Then Narad approached other second-rank sages and disciples who were busy performing ‘yagyas’. At Narad’s request, they also said that if senior sages feared going to hell, how did Narad expect that they would agree? So, they refused.

Finally, Narad reached Vrindavan, where Gopikas were rejoicing in Krishna’s sweet memories. They greeted Narad. They were pained to learn from him that their beloved Kanha was not well! They instantly agreed to give Narad whatever he wanted. Narad cautioned them by telling what senior sages had told him, i.e. going to hell!

Gopis said we are not afraid of going to hell or doing anything for the well-being of their Krishna. They said no matter what happens to us; we cannot digest the idea of Kanha being in trouble! For Him, they were willing to stay permanently in hell; but praying to Him!

Narad took the mitti under their feet, asked them to mix it in water and crush it by their feet, and carried the ‘mud’ to Shrikrishna. Needless to say that Krishna got relief from his headache!

Similar stories may be there in all religions. God loves only true devotees. God will surely bless us when we offer our Namaskaar with this mindset!

Our patriots and martyrs treated our motherland as their God. They were willing to sacrifice anything and everything for her independence and progress. That is why they deserve our Namaskaars.

CELEBRATING 75 YEARS OF INDEPENDENCE

On the 15th of August, 2022, we are completing 75 years of India’s independence. It is the Platinum Jubilee year. To mark this auspicious year, we tried to learn about the great patriots and martyrs who sacrificed everything, including their lives, for independence. Independence was earned by paying a heavy cost in terms of the blood and toil of thousands and lakhs of unsung heroes. We offered our Namaskaars to them.

Even today, so many armed personnel, other public security staff and genuine social workers are making a tremendous sacrifice to protect our independence and for the well-being of the common people.

We call India as our motherland (maatru-bhoomi). Land gives us everything required for our life. It feeds us. So we say ‘Vande Maatram’ – ‘Mother, I bow to thee!’

The word ‘Independence’ has a negative connotation. It means ‘absence of dependence’. Our Indian culture believes in positivity. Therefore, in our Indian languages, the word was translated as ‘Swaadheenta, Swarajya, Swatantrata’. It implies that we are dependent on ourselves (Swa). This is a very important thought.

We believe that India is God’s land. That is the reason why and how it has survived despite so many brutal invasions over the last 10 to 12 centuries. Admittedly, today we may not be in a very sound or enviable position. However, when we see the plight of our neighbours, we can certainly be proud of our achievements.

This, by no means, is a satisfactory state of affairs. We cannot afford to be complacent. It is not enough merely to remember the heroes and offer Namaskaars to them. A country’s growth depends on not the number of heroes it has produced but on what height a common man achieves in his attitude and performance.

Offering Namaskaar means paying tribute. It is not mere joining hands and observing two minutes’ silence! It also does not mean remembering the great people only on special occasions! We need to study their heroism and know their outstanding qualities. There has to be constant introspection followed by action. It’s no use just understanding history and philosophy unless there is an action on our part. Arjuna did not stop at understanding the Geeta, but he acted accordingly.

Against this background, what are we doing? Today, by and large, in all professions and other spheres of human activity, there is a crisis of courage. We are afraid of confronting the truth. So, we circumvent the real problems. Are we performing our duty without fear or favour? Are we honest about the spirit and purpose behind our profession? Do we ever have even a passing thought about what is good for our country? What legacy will we be leaving for our next generation? Or are we behaving as if our next generation is not going to stay here? Why next-generation – today, considering our increased longevity, can we be sure of a safe and secure life in the next 2 to 3 decades?

Finance is one of the most important parameters of a nation’s well-being, and we, as CAs, are concerned with finance. Are we looking after finance from the national perspective or just for our selfish gain?

Eternal vigilance is the cost of independence. The real Namaskaar to our tricolour flag is performing our duty diligently and religiously. Farmers, technocrats, scientists, police, teachers, professionals, students and even householders should be made aware of this sacred national duty. I suggest we at BCAS can brainstorm on this theme and think of evolving some concrete programme of action; think of simple, small things that we can do every day. Only then the ‘Achchhe din’ will come!

Vande Maataram!

CELEBRATING 75 YEARS OF INDEPENDENCE CHANDRASHEKHAR AZAD

So far through this column, we remembered with reverence the great freedom fighters like Lokmanya Tilak, Madanlal Dhingra, Khudiram Bose, Ramprasad Bismil and Ramsingh Kuka; and also, the visionary entrepreneur Jagannath Nana Shankarsheth. Today, we will pay our respect to the great revolutionary freedom fighter Chandrashekhar Azad.

Azad is considered as mentor of Bhagat Singh. He inspired many youngsters to enter the struggle for India’s freedom. These included Bhagat Singh, Sukhdev, Batukeshwar Dutta and Rajguru. He said it was his ‘Dharma’ (duty) to fight for the nation. He was involved in the Kakori Train attack (1926) in the attempt to blow up the Viceroy’s train and also in shooting of Saunders a British officer at Lahore (1928). This was as a revenge of the brutal killing of Lala Lajpat Rai.

Azad was born on 23rd of July, 1906 in Badarka village of Unnao district of Uttar Pradesh. His real name was Chandrashekhar Sitaram Tiwari. His mother’s name was Jagarani. His father served in the former estate of Alirajpur (now in Madhya Pradesh). He spent his early childhood in Bhabra village and then on his mother’s insistence, went to Varanasi Vidyapeeth (Benaras) to study Sanskrit. Since he spent his childhood in a tribal community, he was good at shooting arrows.

In the year 1921, at the age of 15, he joined the non-cooperation movement of Mahatma Gandhi. He was arrested and in the court, he declared his name as Chandrashekhar Azad. He then became popular by this name only. In this trial, he was sentenced to 15 lashes. On each lash, he shouted the slogan “Bharat Mata Ki Jai’! He then took a vow that he would die as a free man and would never get arrested by the Britishers. He formed Hindustan Socialist Republican Association.

Azad was greatly disturbed by the Jallianwala Bagh massacre in Amritsar, in 1919.

Azad took to more aggressive and revolutionary methods for getting freedom for the country. He was on the hit list of British Police.

On 27th February, 1931, Azad met two of his comrades at Alfred Park, Allahabad. An informer betrayed him by informing the British Police. The police surrounded the park and ordered Azad to surrender. He fought alone and killed three policemen. Finally, since there was no escape route, he shot himself and kept his pledge!

In the lifespan of just 25 years, he became a real hero of the country and an idol for the youth to sacrifice their lives for the independence of our nation.

Long live Chandrashekhar Azad. Our grateful Namaskaar to him!

CELEBRATING 75 YEARS OF INDEPENDENCE RAMSINGH KUKA

17th January, 1872. A historic event in the struggle for India’s freedom. Most deplorable manifestation of the cruelty of the British Government.

Fifty persons, ardent followers of Shri Ramsingh Kuka, were to be shot dead in one go! It was in a village called Malerkotla in Ludhiana. The freedom fighters rejected the British Officer – Coven’s proposal to wrap their faces and shoot them from the back. They insisted that they would prefer to be shot from the front with their eyes wide open.

Many British families had assembled to watch this incident as ‘entertainment’. Coven ordered firing at 49 individuals one by one. The last one was a 12-year-old kid. Coven’s wife had lost her son of that age. She could not bear this scene and requested her husband to leave him. Coven offered to leave him if he left Ramsingh Kuka’s movement. However, since he used bad words about Kuka, the boy jumped in anger and held Coven’s beard tightly, so much so that the soldiers had to cut his hand to relieve Coven! The inevitable outcome was that Coven ordered the boy’s killing too!

Who was this Ramsingh Kuka?

He was born in 1816 at Baini Village in Ludhiana. His father, Jassasingh, had a small business, and his mother, Sadan Kaur, was a pious lady. Jassasingh was a respected person in the locality. Ramsingh got married at the age of 7, according to the prevailing custom.

Ramsingh’s maternal uncle Kabulsingh was a soldier in Rana Ranjitsingh’s army. Ramsingh also joined Ranjitsingh’s army at the age of 20. Ramsingh acquired knowledge and insight into social problems and tried some reforms. His behaviour was exemplary, and it influenced many around him. Rana Ranjit died in 1839, and there were serious disputes between his son and his ministers. Britishers took advantage of this situation and conquered Lahore from Sikhs.

Ramsingh returned to his village and became a spiritual leader. He experienced pain to see the misbehaviour of people and the torturous attitude of Britishers. They used to convert the prisoners and spread their religion. Even Ranjitsingh’s son Dilip Singh was converted! The common man was impressed and attracted to the British style of living.

Ramsinigh’s wife, Jassan, was sincerely supporting Ramsingh’s activities. There were many sects in Sikhism – like Namdhari, Khalsa and Keshdhari. Ramsingh’s sect came to be known as Kuka.

Ramsinigh’s behaviour was so perfectly clean and pure that people started treating him as the rebirth of Guru Govindsingh. He guided many people to give up bad habits, addictions, etc. and made social reforms. To relieve people from excessive spending on weddings, he started the system of collective wedding ceremonies. This came to be known as ‘Anand Vivah’ (Happy weddings). Selfish priests objected to this system of group weddings. However, even today, this system is in vogue in the Kuka sect. Kuka then took the initiative to bring about intercaste marriages, and permitted re-marriage of widows, which were taboo until then. He encouraged women to participate in social activities.

Thereafter, the Kuka sect entered the political scene – to fight for India’s freedom. One respectable person named Ramdas advised Kuka to do so. They also took up the task of protecting cows. He promoted Swadeshi – use of indigenous goods; they boycotted foreign goods. On 14th April, 1837, he planned to drive away the Britishers from a particular location. They boycotted going to Government offices and courts and also gave up travelling by railways.

Kuka set up his own messaging systems to maintain secrecy from the Britishers. He appointed 22 officers to maintain discipline and execute the work. They were called ‘Sooba’.

Kuka’s followers were spread not only in adjacent states, but right upto Russia. They were the pioneers in reaching foreign countries to seek help for our freedom struggle.

British Commissioner, Ambala R.G. Teller, gathered a lot of information about the Kuka sect. He had noted that the day was not far off when these Kukas will attack the Britishers. The other commissioner of Ambala, J. W. Macnub, recorded that religious movements are transforming into political activism. Despite troubles, the Kuka sect’s strength shot up to 4,30,000 numbers!

The British then adopted their usual trick of ‘Divide and Rule’. They created animosity between Hindus and Muslims; and also other communities and castes. They started selling beef outside Gurudwaras and temples. The unrest flared up. Britishers started arresting the Kuka sect people. They harassed and tortured common people.

Kuka felt that because of his followers, common people are facing injustice at the hands of Britishers. So, he advised them to surrender themselves. His followers did accordingly. Many innocent people were sentenced to death. Kuka followers proudly went to the gallows dancing and chanting bhajans.

Many Kukas were unjustly hanged at many places. In open court, one of them said “I will take rebirth in a Sikh family and will take revenge of such inhuman killings!”

In a similar incident of injustice, one young Kuka – Hirasingh vowed to take revenge. Ramsingh tried to control him and advised him to avoid recklessness.

Hirasingh led a group of 140 Sikh volunteers, and they attacked the Britishers on 15th of January, 1872. They didn’t have weaponry and had only swords. When Hirasingh saw that they would be defeated, he decided to surrender; 68 Kukas followed him, and all of them were mercilessly killed on 17th of January. Then 50 more were killed.

Interestingly, there was Varayam Singh, who was very short in height. Bullets were going above his head. Britishers allowed him to run away. But he went and stood on a stone and asked them to shoot him! Ramsingh and a few other Kukas were arrested on the 14th of January.

His 100 letters addressed to his followers are available. They are full of affection and deep thinking about society and nation.

Namaskaars to this heroic son of our country!

CELEBRATING 75 YEARS OF INDEPENDENCE KHUDIRAM BOSE

In India’s glorious history of freedom struggle, the landmark case was of the Muzaffarpur bomb blast. The hero was Khudiram Bose, who, at the tender age of 19 years, climbed the gallows with a smiling face, chanting the mantra of Vande Mataram. The first-ever bomb attack on the British empire in India goes to the credit of this young man.

He was born on the 3rd of December, 1889, in the Medinipur district of Bengal. His father, Trailokyanath Basu, was a tehsildar at Nandzol village in Medinipur. Mother Lakshmipriyadevi was a pious housewife. Unfortunately, Khudiram lost both his parents at the age of just six. He was then brought up by his sister Anurupadevi and her husband, Amritlalji. Although Khudiram was very bright in his studies, he never enjoyed school education. His sole obsession was the independence of our country. He believed that the most severe disease of all Indians was slavery under British rule.

In February 1906, the Britishers had organised an exhibition for glorifying the ‘success’ of British rule. Khudiram was then just 17. He distributed circulars in protest of the tyrannical Government and shouted the slogan of Vande Mataram. A policeman beat him, but he retaliated, hit back at the policeman and ran away. He was arrested but let out on the grounds of his age.

Khudiram was highly influenced by the novel Anandmath by Bankim Chandra Chattopadhyay. This novel contained the song ‘Vande Mataram’ that inspired thousands and lakhs of Indians to fight for independence. Khudiram’s mind was filled with patriotism and the thought of supreme sacrifice for the country’s independence. Vande Mataram proved dreadful for the Britishers.

Khudiram voluntarily joined a group of revolutionaries. The revolutionaries admitted him after due testing. In 1905, Lord Curzon, the then Governor-General, planned for partition to cause a divide between Hindus and Muslims. The people very strongly resisted this.

Khudiram learnt the use of knives and pistols. Kolkata’s Chief President Magistrate was Kingsford, a merciless and cruel person who ordered harsh punishments to all freedom fighters and even the nationalist common person. Bipin Chandra Pal founded the Daily ‘Vande Mataram’ to spread the spirit of patriotism. Maharshi Aurobindo was its editor. The British Government filed a suit against the Daily. Thousands of youth gathered outside the court chanting Vande Mataram. Policemen were brutally beating some of them. One 15 year boy Sushilkumar Sen could not tolerate this scene, and he hit back at the policeman. He was arrested for beating the policemen. The Magistrate, Kingsford, ordered a flogging of Sushilkumar.

The revolutionaries planned to kill Magistrate Kingsford. Aurobindo Ghosh and other leaders attended the meeting. Many youths volunteered to kill Kingsford. But the task was entrusted to Khudiram. Another boy of 19, Prafulla, was to help him.

On 30th of April, 1908, Khudiram and Prafulla hid near the Europe Club, Muzaffarpur. When Kingsford’s baggi (house-cart) came on the road, Khudiram threw a bomb. After that, both of them ran away. Khudiram ran overnight about 25 to 30 km along the railway line. He reached Veni station. The news of the first-ever bomb attack had already spread. Khudiram, who was very hungry, sitting in a restaurant, heard people talking about the incident. He learnt that Kingsford was not there in the baggi and did not die. Instead, two of his family members died. The manner in which he expressed surprise on Kingsford surviving raised suspicion in the minds of people, especially the shopkeeper. Khudiram was a new and unfamiliar face in that locality. So, with the greed of a reward, the shopkeeper called the police. The police found two pistols in his pocket. At another location, Prafulla also realised that he would be arrested. So he shot himself, ending his life.

In the Court, a lawyer Kalidas Bose, voluntarily pleaded the case since Khudiram had not engaged any lawyer. The two-month trial ended in an inevitable result – the death sentence for Khudiram.

Khudiram listened to it smilingly without the slightest of fear. The Judge also was surprised. When asked whether he wanted to say anything, Khudiram expressed the desire to narrate how to make a bomb! The Judge obviously refused that.

Advocate Kalidas Bose on his own filed an appeal in the high court against the death sentence. The result was obvious.

Finally, on 19th August, 1908, he was crucified – a smile on his face and Vande Mataram in his mouth!

Kingsford, though he survived, found it risky to continue and left the job. Eventually, he died due to this fear!

Namaskaars to this very young revolutionary – Khudiram!

CELEBRATING 75 YEARS OF INDEPENDENCE JAGANNATH SHANKARSHETH

In the last few months, through this column, we gratefully remembered Lokmanya Tilak, Madanlal Dhingra and Ramprasad Bismil. They sacrificed everything and dedicated their lives for the freedom of our country. Today, we will try to know about a man who made a yeomen contribution to the development of Mumbai and also, in turn, our country – Shri Jagannath Shankarsheth (JSS) – popularly known as Nana Shankarsheth. His surname was ‘Murkute’. Born on the 10th of February, 1803, he passed away on the 31st of July, 1865.

He was born in a wealthy family engaged in the business of jewellery and diamonds. His reputation and credibility were so high that Arabs, Afghans and other foreign merchants preferred to place their money in the custody of JSS; rather than with banks. JSS was a prominent Indian philanthropist and educationist.

JSS took leadership in many areas of Mumbai’s civil life. He founded the School Society and the Native School of Bombay, the first of its kind in Western India. It changed names from time to time, and finally, it is known as ‘Elphinstone Educational Institute’ (Elphinstone College) today! Many leaders of our country were educated in that college. The Students’ Library and Scientific Society first opened their girls’ schools. Despite the opposition from some orthodox citizens, JSS provided funds to them. He also founded the English School, the Sanskrit Seminary and Sanskrit Library, all located in Girgaum, South Mumbai. He has also instituted a well-known scholarship in his name for the topper in the subject of Sanskrit in the SSC Board, who continues further studies in Sanskrit.

In 1845, along with Sir Jamsethjee Jeejeebhoy, JSS formed the Indian Railway Association to bring railways to India. This Association was eventually incorporated as the Great Indian Peninsula Railway (GIP), presently ‘Central Railway’. JSS and Jeejeebhoy were the only two Indian Directors of GIP Railways. He participated in India’s first train journey between Mumbai and Thane, which took about 45 minutes.

JSS, Sir George Birdwood and Dr. Bhau Daji Lad initiated some of the major reconstruction efforts of the city in 1857. They transformed the then congested city into a spacious one, with monumental buildings. JSS was first Indian member of the Legislative Council of Mumbai under the Act of 1861 and became a member of the Bombay Board of Education. He was also the first Indian member of the Asiatic Society. JSS generously donated to a school in Grant Road and also a theatre. He also helped the British Government in the banning of the inhuman custom of ‘Suttee’ (widow burning). Thanks to his efforts, Hindus got a cremation ground at Sonapur. He donated generously to many temples.

During the first war of independence in 1857, the British suspected his involvement; but acquitted him for want of evidence. Bombay Association was the first political organisation in Mumbai founded by JSS on the 26th of August, 1852.

His memorials are – a marble statue at Asiatic Society of Mumbai, then the erstwhile Girgaum road was renamed as JSS Road and Nana Chowk at Grant Road. The Government of Maharashtra has recently allotted a large plot of land in the Antop Hill area, Wadala, to build a memorial of Shri Jagannath Shankarsheth.

Let us offer our grateful Namaskaar to this great philanthropist, educationist, visionary leader of our country.

RAMPRASAD BISMIL

We are in the platinum jubilee year of our independence. Therefore, through this column, I am making a small attempt to introduce to the readers those martyrs and patriots who sacrificed everything for our independence; and about whom most of us may not be aware of the inspiring details. It is our sacred duty to offer our Namaskaars to them. I wrote on Lokmanya Tilak (BCAJ issue of August, 2021) and Madanlal Dhingra (BCAJ issue of December, 2021).

Today, I am writing about a not very commonly known martyr – Ramprasad Bismil. He was hanged by the Britishers at Gorakhpur on 19th December, 1927. He was born in 1897 to a very poor family at Shahjahanpur in Uttar Pradesh. His father Murlidhar left his job in the municipality and became a small trader. Income was very meagre.

Ramprasad learnt Hindi and Urdu. Since, his father, who was not very educated, refused to give money for buying books, Ramprasad started ‘stealing’ the money from his house. His father stopped it. Ramprasad went into bad company and took up habits of smoking and other drugs. As a result, he ducked the 5th standard twice. At his mother’s request, he was admitted to an English School. There was a priest in a nearby temple who influenced Ramprasad. He then became rather religious. Thanks to a good friend called Sushilchandra Sen, he gave up all bad habits. A gentleman named Munshi Indrajit introduced him to Arya Samaj, founded by Swami Dayanand Saraswati. Ram got inspiration by reading good books. His father drove him out of the house. While wandering in the jungle, he came across Guru Somdev. Under his guidance, Ram learnt yoga, religion and political science. He studied upto 9th standard.

Bhai Paramanand, another revolutionary involved in Lahore conspiracy had written a book ‘Tavarikh-e-Hind’ which greatly influenced Ram and he vowed to dedicate his life to the struggle for India’s freedom. He met Lokmanya Tilak at the Lucknow Congress. Ram joined the revolutionary group. The revolutionary movement needed funds. Ram borrowed Rs. 400 from his mother and sold literature about revolutions. He wrote and published a book ‘How America secured freedom’.  Also, a small booklet titled ‘My message to my countrymen’. Both these things were banned by the British Government. Ram earned Rs. 600 and repaid his mother’s loan. He helped the revolutionaries in procuring knives, rifles, pistols and other weaponry. He gained knowledge about the weapons and their prices. He secured a revolver from a Superintendent who was about to retire. The Superintendent was afraid; but Ram ‘created’ a document that he was the son of a resourceful landowner, and ‘obtained’ signatures of three persons to convince the Superintendent! Then he sold some banned revolutionary publications under the ‘guise’ of an ambulance service group in the Congress session.

There was an occasion when his three pseudo revolutionary friends attempted to kill him by betrayal. Ram escaped very luckily. The police were hunting for Ram. His mother who was always supportive, advised him to escape to Gwalior.

There, he started farming and animal husbandry; but never gave up his revolutionary movement. He wrote many books – like Bolshevic revolution, Man ki Tarang, Catherin, Swadeshi Rang; and also translated a few books – like Yogic Sadhana written by Maharshi Aurobindo. He is still recognised as a good writer in Hindi literature.

Then he again started paying attention to his very poor family. His publication business was not very successful. So, he took up a job as a manager in a factory. Then he collected some capital and started a factory of silk clothes. It was running well. From the money earned, he got his sister married. He entrusted the factory to a trusted friend and again turned to freedom struggle. He was focused on raising funds for the revolutionary movement, including looking after their families.

Once he was travelling from Shahjahanpur to Lucknow by train. He observed that on every station, the station master used to handover a money-bag to the guard of the train. There was not much security arrangement. So Ram planned an attack on a train at Kakori Station. He did it on 9th August, 1925 on the train ‘8 down’. The British Government was stunned! All the people involved in this attack except Chandrashekhar Azad were arrested. The trial continued for about 18 months; and 4 persons – Ramprasad, Ashfakulla, Roshansingh and Rajendra Lahiri were sentenced to death. Ram went to the gallows with a smiling face, chanting mantras from Sanskrit scriptures. His mother met him on the previous day and expressed her pride for his supreme sacrifice. Ram pledged that he would like to be born 1000 times of the same mother and sacrifice everything for the country.

While in jail, he had at least two good opportunities to escape. However, he avoided it on one occasion since Roshansingh’s brother who was a clerk in that jail would have come into serious trouble. On another occasion, a policeman expressed his trust in Ram and avoided tying him by a chain. Ram honoured the trust reposed in him and did not run away!

He secretly wrote his autobiography “Bismil ki Atmakatha” while in jail. It was published in 1929 but immediately banned. Finally, it was again published when India became free.

Friends, for want of space, I have avoided many details which reveal the calibre and character of this great son of our country! It is important to note that Ramprasad did all this within a short life of just 30 years! I feel, our country’s present plight is because we forgot them!

Namaskaars to Ramprasad Bismil.   

‘YATHECHCHHASI TATHA KURU’ | DO AS YOU WISH

‘YATHECHCHHASI TATHA KURU’ | DO AS YOU WISH
Giving advice is an integral part of our profession. For that matter, every person, whether a professional or not, has to act as a consultant in some way or other. As a brother, sister, parent, friend, teacher, elderly person, colleague and so on, everyone gives some kind of advice to others.

The ‘title’ above is picked from the greatest advice ever given by anybody in human history – the Shreemad Bhagawad Geeta. As you know, the Bhagawad Geeta is the advice given by Lord Shreekrishna to his favourite and most intelligent disciple, Arjun. It contains 700 shlokas (rhymes) full of philosophy and guidance useful for day-to-day life. Its supremacy in philosophical literature has been recognised by renowned scholars of all countries and religions. It is our true Indian philosophy not restricted to any religion as such.

What is the implication of this – ‘Do as you wish’? This is the 63rd shloka from the concluding, 18th Chapter of the Geeta. Bhagwaan says:

‘(Arjun), thus, I have narrated to you the full knowledge which is the secret of all secrets (deepest knowledge). After listening to all this and thinking over it, Do as you wish!’

Friends, this apparently simple sentence has a great message and teaching for all of us – not only for CAs but for everyone. In fact, this has been the guiding principle for me in not only the 40 years of my professional life, but in my personal life as well. It is capable of giving great peace of mind to us.

What is so great about it? Remember, it has been said by none other than Bhagwaan Shreekrishna whose preachings are considered to be impeccable and irrefutable. The philosophy is told on a battle-field. It symbolises our life which is a constant battle – between two thoughts, good versus evil. Yet, Bhagwaan is not over-insistent on what HE advised. He has no ego. He does not make it a prestige issue. He doesn’t sit on Arjun’s head and say that he should act only according to His advice. In fact, the greater the insistence, the more the resistance. He leaves it to Arjun’s discretion.

As against this, many of us are very possessive about our views. We feel that what we think is the only ultimate truth and that it is the only correct view.

Be it in a family, in office, in institutions or in social groups, everybody puts across his views vehemently on practically every subject ranging from politics, economics, cricket, Covid, interpretation of laws, etc., to social issues… I have seen CAs trying to prevail on their clients and imposing their advice on them.

This is one of the main reasons for disputes and misgivings. One has to understand one’s role. If one is an adviser or consultant and not the decision maker, one needs to stop at a certain stage. Try to express one’s honest views, explain with examples, put them in writing, wherever required, argue with an open mind, explain the consequences if one’s views are not accepted, point out that the advice is in the listener’s interest, but leave the decision to the other person. Just say, ‘I have explained my views. Now it is up to you to decide and act. If anything goes wrong, please don’t blame me’ and then see the results. This has a better impact!

Needless to say, when you know that the other person is weak, or not competent to decide, or dependent on you and you yourself have to face the consequences, the approach could be different. You have to use your discretion and adopt the appropriate strategy.

This ‘Do as you wish’ approach may also develop the decision-making ability of the person concerned, making him aware that the ultimate responsibility is his own. Further, our spiritual thought preaches ‘detachment’ or ‘absence of attachment’.

‘Do as you wish’ is a classic example of not being attached to your views.

Friends, these are my views. And after reading these, Do as you wish!

SALTY… IS IT?

There was a sugar anthill in which numerous ants lived. Each of them was leading a very happy life and, being in a sugar anthill, everything was sweet in their lives.

One day, an ant from this colony moved out and met another ant. As they started talking, the ant from the sugar anthill (let’s call it the sugar ant) was surprised to hear the sad tale of the other ant.

It so happened that the other ant lived in a salt anthill (let’s call it the salt ant). The salt ant was disappointed with salt all around. She exclaimed, ‘This life is very salty.’ She had never tasted sugar.

Hearing this, the sugar ant replied, ‘What’s wrong? Life is so beautiful and full of sweetness all around.’

This was difficult for the salt ant to digest. She responded, ‘Impossible!’

‘Come with me, I shall show you,’ so saying, the sugar ant led the salt ant to her colony at the sugar anthill. Once there, the sugar ant asked, ‘Now tell me, isn’t life sweet?’

The salt ant tasted the sugar and responded, ‘What? This is salty, too!’

The sugar ant coaxed the salt ant to try once again. The salt ant did try but gave the same response. It was difficult for the sugar ant to understand. She decided to take the salt ant to the Mother sugar ant to resolve the issue. The Mother sugar ant was also perplexed when she heard the sugar ant’s predicament.

‘How could it be?’ she wondered.

In an attempt to unravel the mystery, the Mother sugar ant asked the salt ant to take a bite of sugar and asked her to respond.

‘Salty,’ the salt ant asserted.

The Mother sugar ant thought for a while. Then she smiled and her eyes brightened like those of a child who had suddenly spotted his mother in a group of strangers.

She told the salt ant to take another bite of the sugar and the salt ant obediently did so. As the salt ant opened her mouth to consume the sugar, the Mother sugar ant said, ‘Stop! Wait for a moment. Let me see your mouth.’”

The Mother sugar ant peeped into the mouth of the salt ant and exclaimed, ‘There you are! A piece of salt is already there in your mouth. How will anything taste any different but salty?’

As professionals, many a time we may commence our work with presumptions and / or prejudices which may influence our actions and decisions. They may sour our results and relations. However, professional scepticism should not translate into distrust, cynicism and suspicion. Further, it would be dangerous to carry such scepticism into our personal lives.

Would it not be wise to always begin with the question – ‘Have I removed the piece of salt (in the form of prejudices, etc.) before I set out to see the world soaked in sugar?’

THE JOURNEY AWAY FROM DEFICIENCY DELUSIONS

A man went to a saint and said, ‘I have been endowed with everything that a man can yearn for – abundant wealth, a good family, a coveted position in society, name and fame. However, I still feel a vacuum, a deficiency – a feeling of something missing, an emptiness. I have not been able to understand this and I do not know what to do about it. Please tell me what I need to do’.

The saint took a good, long look at the man, took a deep breath and stated, ‘From your statement, it is clear that you had presumed that your ultimate goal would be achieved after you had got name, fame, wealth and family, etc.; and that, thereafter, you shall not require anything. However, you are now accepting that you still feel incomplete and unfulfilled. But the fact is that you were complete even before you acquired all these things and you are complete even now’.

The world is full of living beings that live in this state of want – a feeling of lacking something. These beings do not live in their true state and are always in search of that something that is missing. In that search, they do not focus on what they possess, their unbound richness, but instead, revel in what is missing.

There are two types of suffering – one that is the creation of circumstances outside of you and the other that is created or caused by your own mind. The surprising thing is that only 10% of the suffering is from the first cause while the balance 90% of suffering comes from your own mind. This is the truth, shocking though it is!

There could be two approaches to address the 10% suffering – either eliminate the source of that suffering or move away from that source of suffering.

To illustrate, say the lack of an air conditioner is the cause of your suffering. Here, you can either get an air conditioner so that the lack is eliminated, or you can move away from that need.

However, for the 90% suffering which is mind-triggered, the aforesaid approaches do not work. But our scriptures have made this difficult job easier if only we follow them.

The lack of compassion (karuna) towards all living beings is the first of these. Absence of compassion is manifested in anger. When you react in anger, you can safely presume the lack of compassion.

The lack of communication (samvaad) with people around you is the next cause, bringing in suffering through the mind. All non-harmonious and difficult relationships reflect the lack of communication.

The lack of a sense of co-existence (sahjeewan) is the third cause. The attitude of ‘my way or the highway’ or ‘I, me, myself’ is the cause of a significant part of our suffering.

The lack of a feeling of gratitude (kritagyata) is the fourth cause. Try being thankful for everything happening in your life and you will witness a transformation.

The fifth is the lack of restraint (sanyam). We witness this lack day in and day out. However, the unfortunate part is that more often than not, the realisation of this lack comes after it has already caused suffering.

The beauty is that these five elements are available with us since birth. As we grow older, a lot of dust gathers over them. Let us devote ourselves to removing that dust and touching base with these elements and see the transformation.

TIRUKKURAL ON THE IMPORTANCE OF PRANAYAMA

TirukkuRaL, citing medical experts, states in the verse 941

‘Miginum kuRaiyinum noyceyyum noolor
VaLimudhala eNNiya moondRu’

This is interpreted by many commentators as, ‘Excess or deficiency of the three humours could cause disease; wind begins these humours as listed by experts.’

This extant interpretation of this verse is found in all commentaries right from Parimelazhagar to Dr. Mu. Va and others. A different interpretation is found in the exhaustive commentary by ‘Namakkal Kavingar’ Ramalingam Pillai. He says the three humours are air, water and food and not bile, flatulence and phlegm. The main reason for this unique interpretation is that TiruvaLLuvar addresses this verse to the commoner to easily understand the underlying principle of health management. Everyone cannot understand what are bile, flatulence and phlegm. These are the ‘effects’ caused by the ‘excess or deficiency’ in consumption of air, water and food.

‘VaLimudhala eNNiya moondRu’ means only air, water and food. Nature mandates these three as our main sources of energy, i.e., oxygen. The moment there is excess or deficit in one or more of the three sources of energy, disease results. That is, in simple words, the plain meaning of this verse in KuRaL.

This maxim of KuRaL teaches us to take preventive care and avoid diseases. Once a person falls sick, only then the need to consult a physician arises. In the verses 948 and 949, KuRaL prescribes the method of diagnosis to be employed by the physician. Whereas the verses 941 to 945 bring out the significance of preventive care by self-restraint and self-discipline – in consumption of air, water and food; when to take food and when not to take, what to take and what not to take. Of the three humours only air has to be breathed in and out all 24 hours of the day, while food and water have to be taken only when one is feeling thirsty and / or hungry.

All of us consciously drink water and eat food. But generally we ignore breathing consciously. Whenever we go for clinical examination by a doctor, only then do we take a deep breath, as directed by the physician; otherwise, only when we heave a sigh of relief. Consequently, we generally suffer from a deficit of oxygen because we get oxygen from glucose (C6H12O6) and water (H2O) extracted by our digestive system. Oxygen, by volume, constitutes 21% of the air we breathe in. The other components of air are, by volume, about 78% of nitrogen and about 1% of minor gases like argon, carbon dioxide, etc. Of these constituents (inhaled by us), the entire 78% nitrogen and about 16% of oxygen and balance minor gases are all exhaled. That means when we consciously breathe in and out, about 4% to 5% of oxygen is retained by us.

When we do so conscientiously, we would realise that there is a consequent reduction in our intake of food because our requirement of oxygen is satiated. The result: blood pressure becomes normal, any sugar problem gets resolved and the sense of well-being improves many notches. This noumenon explains how the sages could live hundreds of years in penance without any food or water. That is why we are advised to concentrate on our breath during meditation. In the 1990 World Cub Football final match the German player Brehme stood calmly for about 30 seconds before successfully scoring the winning penalty goal. He said he was meditating for those 30 seconds before taking the strike.

When we do not breathe in adequate air we tend to consume more food and less water and that causes the imbalance leading to many diseases, some chronic and others seasonal. Hence the dictum of TirukkuRaL quoted above.

Indeed, TiruvaLLuvar lays equal emphasis on learning through listening and states in verse 412 that one should eat a little food only when there is no food for thought (through listening)!

Then the question arises how does one ensure that there is no deficiency in the intake of air? That leads us to the importance of Pranayama or any set of breathing exercises. Unfortunately, in all our curricular studies this aspect of breathing properly is not emphasised except in select educational institutions. It is high time that it is mandated in all our schools and colleges. The Japanese have a tradition even in their factories – the first activity in the morning is for all workers, from the Chief Executive down to the last level, to assemble for a physical workout for 15 minutes. The purpose is obvious – to keep fit.

A word of common sense. We neglect the natural ventilator we are bestowed with and ultimately some of us reach a stage when we are put on artificial ventilators. During the pandemic period there was a global crisis on the availability of ventilators. It was mainly due to the fact that we have not realised the importance of conscientious breathing. Significantly, we ensure breathing out the carbon dioxide (CO2) generated from food and water, which is also absolutely necessary.

So, let us all breathe conscientiously, properly and live healthily.

MADAN LAL DHINGRA

A few months back I wrote in this column about the greatness and versatility of Lokmanya Tilak (BCAJ issue of August, 2021). It was well received by the readers. We are now in the 75th year of our Independence. Therefore, I thought it would be worthwhile and necessary for us to know about the real heroes of our country and get some inspiration from their life stories.

Today in our profession I find that there is a crisis of courage. Professionals are becoming ‘spineless!’ One of the reasons for this may be that we did not study the real history of valour in our country. The history we studied was written by Britishers which was obviously far from being ‘true and fair.’

Today, I intend to write about the great martyr of India, Madan Lal Dhingra, who made the highest sacrifice for the Independence of our country. Born on 18th February, 1883, he lived a heroic life for just 26 years till he went to the gallows on 17th August, 1909.

As a college student in Amritsar, he thought seriously about India’s poverty and came to the conclusion that the key solution to this plight was ‘Swaraj’ and ‘Swadeshi’. He had observed how Britishers were looting India.

Right from his college days, he took part in or led the agitations to fight against injustice. His father, who was a civil surgeon and in the service of the British Government, hated the movement for Independence. Madan Lal was rusticated from the college; he refused to apologise and went away to look for work. He took on a few odd jobs at a low level, as a clerk or even as a labourer. Everywhere, due to his protest against injustice, he was fired. He then came to Bombay. His elder brother, again a doctor, compelled him to go to London in 1906 and paid for his education in mechanical engineering.

But eventually his own family totally disowned him; so much so that when in August, 2015 he was remembered with great reverence as a martyr, his descendants refused even to participate in the function! They did not even allow converting the ancestral house into a museum. Instead, they sold it to someone else.

While in London, Madan Lal came in contact with the well-known activists for freedom, Shyamji Krishna Varma and Veer V.D. Savarkar. Madan Lal was brilliant in academics and also had other talents. However, he dedicated his life only to the cause of Independence. In England in July, 1909, he assassinated Curzon Wyllie, who was the political adviser to the Secretary of State for India. Madan Lal considered him to be responsible for many tyrannical and inhuman acts in India.

Even during the trial that led to his conviction and death sentence, he showed extraordinary courage. He made very bold statements fearlessly. His historic statement made in the court was privately admired by many British leaders, including Winston Churchill. Churchill reportedly described it as ‘the finest statement ever made in the name of independence’.

He had the courage to warn the judge after his death sentence was announced, ‘I am proud to have the honour of laying down my life for my country. But remember, we shall have our time in the days to come’. He went to the gallows smilingly and said, ‘I may be re-born of the same mother and I may re-die in the same sacred cause till the cause is successful. Vande Mataram’.

His historic statement can be a source of inspiration for all the struggles for Independence around the globe. It is worth reproducing. His statement read as follows:

‘I do not want to say anything in defence of myself, but simply to prove the justice of my deed. As for myself, no English law court has got any authority to arrest and detain me in prison, or pass sentence of death on me. That is the reason I did not have any counsel to defend me.

And I maintain that if it is patriotic in an Englishman to fight against the Germans if they were to occupy this country, it is much more justifiable and patriotic in my case to fight against the English. I hold the English people responsible for the murder of 80 millions of Indian people in the last fifty years, and they are also responsible for taking away £100,000,000 every year from India to this country. I also hold them responsible for the hanging and deportation of my patriotic countrymen, who did just the same as the English people here are advising their countrymen to do. And the Englishman who goes out to India and gets, say, £100 a month, that simply means that he passes a sentence of death on a thousand of my poor countrymen, because these thousand people could easily live on this £100, which the Englishman spends mostly on his frivolities and pleasures. Just as the Germans have no right to occupy this country, so the English people have no right to occupy India, and it is perfectly justifiable on our part to kill the Englishman who is polluting our sacred land.

I am surprised at the terrible hypocrisy, the farce, and the mockery of the English people. They pose as the champions of oppressed humanity – the peoples of the Congo and the people of Russia – when there is terrible oppression and horrible atrocities (being) committed in India; for example, the killing of two millions of people every year and the outraging of our women. In case this country is occupied by Germans, and the Englishman, not bearing to see the Germans walking with the insolence of conquerors in the streets of London, goes and kills one or two Germans, and that Englishman is held as a patriot by the people of this country, then certainly I am prepared to work for the emancipation of my Motherland. Whatever else I have to say is in the paper before the Court… I make this statement, not because I wish to plead for mercy or anything of that kind. I wish that English people should sentence me to death, for in that case the vengeance of my countrymen will be all the more keen. I put forward this statement to show the justice of my cause to the outside world, and especially to our sympathisers in America and Germany.’

Friends, as CAs we are very much concerned with ‘Independence’ and ‘True & Fair’ things. If we inculcate even one per cent of Madan Lal Dhingra’s courage, the profession and the country can regain its past glory!

Namaskaars to such real heroes of India.

FATE IS THE FIFTH FACTOR

Readers will be aware that in the Bhagawad Geeta there is no mention or promotion of any religious community. The word religion – is used in the Geeta to mean ‘duty’, just as there is a religion (duty) of a king, of a teacher, a student, or of Brahmans and of Kshatriyas (warriors). It is a practical guide for day-to-day life and not necessarily a treatise with high level ‘philosophy’. Shrikrishna gives very practical tips in His message to Arjun.

In the 18th chapter, 14th stanza, Shrikrishna describes five factors responsible for performing a task,

Adhishthaan means ‘body’. It is believed that the soul (Atman) stays in our body and gets all the tasks performed. Thus, if there is no body then nothing can be done. We can achieve all things only through our body. Therefore, it is also said – Which means that the body is the first medium of achieving all religions – or discharging all duties.

Karta – The doer. In philosophical or spiritual terms, the soul gets everything done. Karta also refers to or ego. Everybody feels that he/she is doing the work. In reality, however, everybody is merely an instrument in the hands of the Supreme Power (or God). It is a false belief – ego – if one feels that one is doing the task oneself; it is the Supreme Power that gets it done through him/her.

Karanam – is resources or equipment or tools. In spiritual terms, it is our mind and various organs (indriyas). All our organs are the instruments in the hands of the soul – which is the real doer.

Cheshta – is ‘efforts’. Different types of efforts or actions.

Thus, the body, the doer, the equipment and actual efforts are the first four factors.

Daivam – The fifth factor is ‘Fate’ or ‘Destiny’ or even the unknown that is beyond our control. It is the power that controls the organs. Thus, despite the presence of all four factors, sometimes the task is not performed or completed successfully. Destiny is the fifth but equally important factor.

This is the beauty of Indian philosophy. Even the Gods cannot escape Destiny. Ram, Krishna and all other Gods also suffered in their lives in some way or other. They also tasted failures. They committed mistakes and even received ‘curses’. They also got ‘punished’ at times. That was their Destiny.

Therefore, the message is, we need to be down-to-earth. We should never boast about our physical power, wealth, resources, intellect and so on. We should always take into consideration the Destiny factor while planning anything. That is why we have Plan A, Plan B and so on.

At the same time, Destiny is not the sole factor. We should not be fatalists. Destiny helps only those who help themselves; or who have the first four factors in place. God favours the brave.

We experience this in every walk of life. In examinations, sports, wars, artistic performances, court proceedings, and even routine tasks like travelling, cooking, etc. Success can never be guaranteed. In cricket, it is often described as ‘glorious uncertainty’.

We professionals always need to bear this in mind. We experience this very often.

Let us offer our ‘Namaskaar’ to this very realistic philosophy.

LOKMANYA

Every educated Indian knows about Lokmanya Tilak. However, very few know about the real greatness, uniqueness and versatility of this multi-faceted son of India. The First of August, 2021 is the 101st anniversary of his death. It will be really inspiring to know about the amazing range of his activities and achievements.

He was born in a very small village in Ratnagiri district. His father was a school teacher. His real name was Keshav but he was popularly known as ‘Bal’. He was one of the well-known trio of Indian patriots called ‘Lal’ (Lala Lajpatrai), ‘Bal’ (Bal Gangadhar Tilak), and ‘Pal’ (Bipin Chandra Pal).

Most leaders of those times did their graduation in literature, political science, history, economics, law, etc. But Lokmanya was a scholar in Mathematics and Astronomy. His brain was like that of a scientist. Once he was asked, ‘Which portfolio would you prefer after India becomes independent?’ He said, ‘It is because of the inaction of people like you that I had to enter politics. After Independence, I would like to be a Professor in Mathematics.’ He wrote two scholastic treatises on Astronomy – ‘The Arctic Home of Vedas’ and the ‘Orion’. He started a ‘panchaang’ (calendar) based on his knowledge of astronomy. His ‘Tilak Panchaang’ is still in vogue. Interestingly, after matriculation and before entering college, he devoted one full year to acquire physical strength. Perhaps he could anticipate the strenuous struggles he would face in his future life.

  •  He established the New English School and Fergusson College. He was a great educationist and his basic aim was national education.
  •  He started two dailies, ‘Kesari’ in Marathi and ‘Marhatta’ in English. He is still respected as a great journalist. The British Government used to be afraid of his editorials.
  •  For almost 20 years of his life, he faced litigations and court proceedings and spent about ten years in jail as a freedom fighter.

His knowledge of the law was amazing. He had done his LL.B. and for a livelihood used to give tuitions in law to students from different states. He inculcated the spirit of patriotism among them. He lost just one case against him in the High Court. He was then sent to Mandalay Jail (kala paani). There, without any reference books, he raised certain points of law and of Hindu traditions (regarding adoption) and he was acquitted by the Privy Council.

His knowledge of philosophy was acclaimed by most world scholars when he wrote ‘Geetarahasya’ (in English) despite the hard and strenuous life of Mandalay. For that, he studied about 400 books from different languages. He also learnt four languages for this purpose.

He was a visionary. He realised the importance of cinema as a powerful medium and supported Dadasaheb Phalke, the first film-maker of India. He encouraged his work through his newspapers and raised funds for him.

He advocated many social reforms. For public education, social reforms and bringing the people together, he started the ‘Ganeshotsav’ and ‘Shivjayanti Utsav’. An anti-alcohol movement was also started by him and he even demanded a prohibition law. This seriously affected the revenue collection of the Government.

He was also an entrepreneur. Hardly anyone knows that he set up his own ginning factory at Latur and a sawmill at Ratnagiri; he also supported the glass factory at Pune. He had a deep sense of commerce and economics. He was one of the promoters of the first Indian joint stock company ‘Bombay Swadeshi Co-operative Stores’, a listed company.

His sacrifice for the freedom of India was unparalleled and he was known as the father of Indian unrest (against British rule).

These are only a few highlights of his life. That was why he was loved and revered by one and all – a real ‘Lokmanya’.

Doesn’t he deserve our humble ‘Namaskaar’?

TEACHERS’ DAY

The Fifth day of September is observed every year as Teachers’ Day to mark the birth anniversary of Dr. Sarvapalli Radhakrishnan, the second President of India. He was a teacher (professor) and a great scholar of Indian Philosophy. ‘Palli’ means language. He knew many languages and he wrote treatises on Indian Philosophy, the Bhagavad Geeta, etc., which were acclaimed the world over.

In India, Ashadha Poornima (full moon) is observed as ‘Guru Poornima’ as a mark of respect to ‘Gurus’ or mentors. This is in honour of Maharshi Vyasa, the renowned sage. It falls sometime in the month of July every year. Let me take this opportunity to explain a few important and interesting thoughts on the Guru-shishya (teacher and student) relationship.

 (Shikshak) – We think that shikshak means one who teaches. However, interestingly, in the Sanskrit dictionary the first meaning of the word ‘Shikshak’ is ‘learner, student’. The root Shiksh (verb) means to learn. The second meaning is ‘teacher’.

– We think  (Acharya) means a teacher. However, the concept behind the word Acharya is he who teaches through ‘Aacharan’ (conduct). His conduct should be exemplary and worth emulating.

 (Acharya Devo Bhava) –  We think that this means a Guru is God. However, actually it means ‘you be the believer that Acharya is God and act accordingly’. It is a ‘command’ and not merely a statement. The same is the case with Matru Devo Bhava (mother) and Pitru Devo Bhava (father).

Teaching through example – There is an interesting quote, ‘Example is not the BEST way of teaching. It is the ONLY way of teaching.’ I feel the test of your having understood a concept is to be able to tell it with an example.

Good teacher – A good teacher is not the one who instantly solves all doubts of the student; but the one who teaches how to learn. He should develop among the students two main qualities – ‘Having a feel or judgement of the situation and ability to take decisions’.

 (Sadguru) – Literally, it means a good or righteous teacher. This term is generally used only in the field of spiritualism (Adhyatma).

The seven qualities of a good teacher are – (knowledge), (agility), (character), (art of explaining), (review), (sensitivity) and (pleasantness)(seven qualities).

 (Improper disciple) – Certain Stotras (prayers) and Mantras are not to be taught to an improper pupil. If one does it, one will be a sinner.

The ultimate test – There is one more beautiful and great thought. Ordinarily, one should always have a desire to succeed. However, your teaching should be so complete and whole-hearted that against two persons, one should always welcome a defeat – your son and your student.

—  This means that your son and student should become capable of surpassing you. This is the real test of a good teacher.

Friends, this is a very vast subject. Let us offer our ‘Namaskaars’ to such ideal ‘gurus’ or mentors.

AS YOU SOW…

One fine morning during the lockdown days, we happened to be listening to a talk which referred to the ‘Karma Account’. As accountancy professionals, we registered the summary as follows:

The rule is Debit for sin and Credit for good deeds. There is also the concept of brought forward of balance in the form of ‘sanskars’ from the previous birth to this one and carry forward from this birth to the next.

Most of us would distinctly recall our elders referring to ‘pichale janam ke sanskar’ (impressions of an earlier life) / ‘pichale janam ka karz’ (debts of an earlier life), etc.

The talk also elucidated the brought forward ‘sanskars’ by referring to child prodigies who, though without training, were manifesting the ‘sanskars’ of their previous birth. In fact, we are always puzzled when we see a scoundrel or a lazy or stupid person rolling in wealth. ‘How can it be?’ is the question that we ask.

A beautiful analogy was provided as an answer to a seemingly difficult riddle. Have you ever been to a flour mill? Sometimes, you see pulses being poured into the hopper at the top but see wheat flour being turned out at the end of the process. And you wonder how this happens, without realising that the wheat that was poured in earlier is now coming out as the white wheat flour. The ground pulses shall appear later. It is only a matter of time.

If this is so, this account of ‘sanskars’ should be kept pure. What will happen if this account is carried forward with inappropriate entries and manipulated transactions resulting from an incorrect living? What will happen in the next birth? Everyone should take care to pass correct entries as a reflection of right knowledge, right faith and right conduct in their present lives so that the balance is either zero (state of bliss) or the balance carried forward is of the nature of credit strengthening our lives in the next birth.

A cursory appraisal of the Brihadaranyaka Upanishad (7th Century BC) at 4.4.5–6 gives us the following:

Now as a man is like this or like that,
according as he acts and according as he behaves, so will he be;
a man of good acts will become good, a man of bad acts, bad;
he becomes pure by pure deeds, bad by bad deeds;

And here they say that a person consists of desires,
and as is his desire, so is his will;
and as is his will, so is his deed;
and whatever deed he does, that he will reap.

The Jain philosophy elaborately provides for the nature and working of Karma as also the pathway to be free of the Karmic Account – released of worldly affairs and into the perfect blissful state, i.e., moksha.

To conclude, we cannot but help recall Kabir who said

Kabir so dhan sanchiye, jo aage ko hoye
sees charaye potli, le jaat na dekhya koye

Kabir, accumulate the wealth that is for the beyond
None has been seen to depart carrying a bag of material wealth.

MENTAL CANDY VS. MENTAL PROTEIN – A LESSON FROM BRIAN TRACY

What you feed your body decides how healthy it becomes.
What you feed your mind decides how you think and act.

Every time I listen to Brian Tracy, I only learn, I grow. I became a new person.
Don’t feed your brain with mental candy; instead, provide it with mental protein.

THE ELEPHANT ROPE
There is a story about a man who, as he passed some elephants, suddenly stopped, confused, because these enormous creatures were being held by only a small rope tied to their front legs. No chains, no cages. The elephants could break away from their bonds, but they did not.

He saw their trainer nearby and asked why these animals just stood there and did not get away. ‘Well,’ the trainer said, ‘when they are very young and much smaller, we use the same size rope to tie them, and at that age it’s enough to hold them. As they grow up, it conditions them to believe they cannot break away. They believe the rope can still hold them, so they never try to break free.’

It amazed the man. These animals could break free from their bonds, but because they believed they couldn’t, they were stuck right where they were!

How do you know that there is a ‘rope’ and it ties you?
•    When you consider that time is not enough.
•  If you consider all others except yourself as the reason for your problems.
•    If you see negativity around you.
•    If you are short of creativity.
•    If you are not investing in learning.

How to identify these ‘ropes’?
• Write down your current belief systems. Don’t judge. ‘What is that one belief which you think is holding you back from becoming the best version of yourself?’
•    Take feedback.
•    Listen. Don’t respond.
•    Read. Books are an excellent brain-opener.
•    Meditate. Spend time with yourself.

What are these ‘ropes’?
•    Fear of failure.
•    Self-doubt.
•    Prioritising money over time.
•    Allowing others to grip your attention.
•    An ‘I know all’ attitude.

How to break the ‘rope’?
That’s where advice – mental protein vs. mental candy – helps.

Once you feed the suitable protein to your mind, your mind grows and it extends in the right direction.

Mental candy – social media feeds, television, binge-watching, binge-eating, binge-shopping, constantly checking emails, flashy news.

Mental protein – books, e-books, audiobooks, online courses, meditation, physical exercise, adequate sleep, healthy food.

So what’s the sustainable way to feed your mind with mental protein?

Small and consistent efforts.
When I say small, I mean tiny efforts – just 1%.

Suppose you wish to start a reading habit. Target just five pages each day.

Suppose you wish to lose weight. Do short walks, five push-ups each day. Bring continuity. Then leap.
Suppose you wish to take an alternative career path. Start a side hustle instead. Test the waters.

How to end the urge for mental candies?
Once you make the transition from mental candies to mental protein, your brain cells will change. There will be realignment.

Small and consistent efforts will start showing results in a few days. If you make mistakes during this time, don’t be afraid; it’s better to be scared of ‘not’ making mistakes.

Don’t let your mind enter a shell with ‘big’ and ‘daunting’ changes. Such changes give you a ‘kick’ and ‘excitement’ on Day 1, but then the excitement dies its natural death the next day.

It’s not only essential to feed the physical body the suitable protein, but it’s also critical to provide the mind with adequate protein.

PLEDGE

In the Mahabharat and the Purans, there are many strange but interesting stories. They have some great messages for us because there is very deep thought behind them.

In the Mahabharat war, the Kauravs and Pandavs were in their respective camps one evening. In those days, there were ethics even in wars and they were strictly observed. Battles were fought only between sunrise and sunset. In the evening, there used to be friendly interaction. Even the enemies used to inquire about each other’s health, give condolences for the loss of lives and so on. Not only that, the Pandavs used to go to the Kauravs’ mother Gandhari to seek her blessings by offering ‘Namaskaar’ or ‘Pranaam’ to her and other elders. Such was their culture. There used to be strict ‘cease fire’ in the evening.

However, one evening, quite surprisingly and all of a sudden, an arrow came from the Kauravs’ camp and brushed by Yudhishthir’s ear. Everybody was shocked. Yudhishthir, taken by surprise, said to Arjun, ‘Paarth, how can you remain quiet? Didn’t you see what happened? How can you tolerate it? It means your “Gandeeva” (Arjun’s special bow) is useless!’

Arjuna got furious on hearing this and said to Yudhishthir, ‘I will kill you!’

There was a stunned silence. Arjuna continued, ‘I have taken a pledge that I will kill whosoever insults my “Gandeeva” bow!’ Everyone was taken aback and wondered how the war would proceed without Yudhishthir.

But Shrikrishna came forward and advised Arjun: ‘Paarth, I ask you to curse Yudhishthir, using bad and insulting words.’

Confusion worst confounded! Shrikrishna continued, ‘Using bad words and insulting the Gurus or elderly persons is just like killing them.’

Arjun did accordingly. Everybody thought that the matter was over. But again, Arjun stood up and said, ‘Now, I will have to kill myself.’ The confusion was at its peak.

‘Why?’ everyone asked.

‘Because, I have also taken another pledge – that I will kill any person who insults my beloved elder brother Yudhishthir. I am myself that culprit. So, I need to kill myself.’

Shrikrishna, as usual, had a solution. He stepped forward to salvage the situation and advised Arjun, ‘Paarth, you praise yourself in front of all of us since self-admiration and boasting is nothing but killing oneself!’

Let us all offer our ‘Namaskaar’ to such rich thoughts.

Words are powerful. Words carry deep meaning for those who utter them and also for those to whom they are addressed.

Vachana comes from Vac, the very root of all syllables that is pure consciousness. Therefore, respect for words, upholding promises, choosing the right words become critical for a society to thrive and flourish. India, unfortunately, has the lowest ranking when it comes to upholding contracts today when actually the entire society, rule of law and commerce, everything works on commitment to one’s pledge, to one’s word.  

ARE YOU CHASING THE GOLDEN DEER?

The pandemic brought us on our knees. In the name of growth, development and progress, mankind has gotten itself to a juncture where we are made to ponder – Are we chasing a golden deer? A few words about the legendary golden deer shall be in place.

Fulfilling the wish of Kaikeyi, King Dashrath sent Ram to forest exile for 14 years. Travelling through the woods, Ram, accompanied by his wife Sita and brother Laxman, reached the banks of the river Godavari and built an ashram there.

Ravana, to fulfil the wish of his sister Surpanakha who wanted Sita to be abducted to avenge the humiliation of her nose being cut off, was ready to do as desired by her. He requested Maricha, his uncle, to turn into a golden deer and graze around Ram’s ashram. Reluctantly, Maricha agreed to disguise himself and turn into a golden deer. As the golden deer grazed near Ram’s ashram, Sita noticed the enchanting beauty of the deer. The ‘Aranyakanda’ from Valmiki’s Ramayana describes the deer thus:

‘A beautiful golden deer with silver spots.
A deer that glowed as it moved with the sparkle of a hundred gems.
Sapphires, moonstones, black jets and amethysts,
studded on its lithe, golden body’.

Lured by its beauty, Sita insisted on having the deer and convinced Ram to chase it and bring it to her. Much against the wishes of Laxman, Ram chased the deer. After a long chase away from the ashram, Ram shot the deer, at which point of time it took the original form of Maricha and cried out for help in Ram’s voice. The rest of the narrative is history. However, for the purpose of the present contemplation I think we as professionals need to do some soul-searching in answer to this question at an individual level.

Our endeavour or life-long pursuit is seeking a state of everlasting happiness for ourselves and our near and dear ones. In this pursuit, we set out to achieve our degrees, get ourselves on a career path, slog our backs out without respite from dawn to dusk, making huge sacrifices in the process, bring up our families though finding it difficult to spend time with them, make money (the limits of which are never set) – but by the time we start feeling that we have ‘arrived’, it is time to ‘depart’!

The following lines are deeply entrenched in my mind’s eye right from the days when I commenced my career as a Chartered Accountant –

‘You’re counted among the best in your profession.
Because you’ve got talent, you’ve used it.
But have you been using yourself up in the process?
You slogged and made sacrifices –
Remember all those late nights at the office
And those hectic afternoons when you almost went mad with the tension?
Those skipped lunches, those fried snacks,
Those endless cups of coffee to keep the adrenalin flowing? Cigarettes? Booze?
Success has its price. You’ve paid it.
That’s why you are where you are.
Fair enough. But what lies ahead?
A long roll downhill? Hypertension? Heart disease? Ulcers? Diabetes?
A fragile old age, brought about prematurely’?

Does it sound like a rollercoaster ride bereft of all thrills, leaving you tired and exhausted? Do you think you have been successful but have no sense of accomplishment? Is it a futile attempt to reach the horizon?

What are you consumed by in your daily grind?
Is there a sense of accomplishment in what you do?
What gives meaning to what you do?
Does your success bring you fulfilment?
Are your goals aligned to a higher purpose?

At whatever stage of life you may be at, it’s never too late to answer the question, Are You Chasing The Golden Deer? because an unexamined life is not worth living.

PROCRASTINATION – THE IMMEDIATE GRATIFICATION MONKEY

There is a saying in Hindi derived from the well-known Kabir doha (poem),‘Kal kare so aaj kar,
aaj kare so ab, pal mey pralay hoyegi bahuri karego kab’. Words to that effect in English would be ‘tomorrow
never comes’. In fact, the word ‘procrastinate’ comes from the Latin word
meaning ‘belonging to tomorrow.’

 

Procrastination is an exercising
of choice, i.e., not to do
something now and pushing it to the backburner. Studies have found that even
the procrastinators who feel bad about their habit, procrastinate more and more
in the future. Since we all try to avoid negative feelings in life, i.e.,
fear of falling short, boredom, anxiety, frustration and guilt, we’re more
likely to put off work that makes us feel negative emotions. Thus, it can
be said that procrastination has less to do with time management and more about
our emotions.

 

The impact of procrastination: A study has shown that the habit of delaying on a regular
basis can have devastating effects as listed below:

 

  •    A long-lasting impact on our brain such that
    we permanently lose the ability to work on complex tasks which require deep
    focus, creativity, an analytical mindset, problem-solving ability, etc.
  •    Quality work is not accomplished because it
    is done at the last minute and in a hurry.
  •    Erodes our self-confidence and we also lose
    the confidence and respect of others.
  •    Loss of a wonderful opportunity to reiterate
    / exhibit our capability, discipline, sincerity, professionalism, etc.
  •    Adds stress to the self which impacts our
    mental health.
  •    Adds to frustration, anxiety, which impacts
    our relationships at work as well as at home.
  •    Most important, the long-term impact over
    years is disliking ourselves, disliking the practice / life itself, getting
    frustrated, disillusioned, demotivated and depressed.

 

Types of procrastinators: Now, we shall look at various types of procrastinators and attempt to
understand different types of people (although this is not an exhaustive list):

  •    Type
    1- Pressure worker:     Believes
    that he / she works best under pressure. The attitude is that ‘I can manage
    pressure’ and therefore they would not start off till the deadline is near.
  •    Type
    2 – Blames oneself:     Keeps
    believing himself wrong and berating himself. May be working very hard. May
    assume that he is a good multi-tasker and considers that he is among the 2% of
    human beings who are effective, which may not be true.
  •    Type
    3 – Busy bee:     Always busy and restless
    type, whose calendar is always full and overflowing. May be full of
    almost-done, half done and at times routine works mixed with important works.
    His life is quite cluttered.
  •    Type
    4 – Entrepreneur outlook:     Always
    looking for challenges. If anything new comes along, he parks the present and
    launches into the new project till something else interesting comes on.

 

How to avoid Procrastination: The key question is, how can we break this terrible habit? Once we accept
that we do have it, we should understand why we delay; possibly, there are some
ways to overcome this challenge and live a full, confident and effective
professional life. Some actions to resolve it could be as under:

  •    Use
    technology to your advantage     and let it
    not control your life. Have a dedicated time for its usage and keep the device
    away from you when not needed. Marrying into mindless serials and entertainment
    with no time limits would be at the cost of education.
  •    A
    5-minute rule     can be applied, i.e., if
    you don’t want to do something, make a deal with yourself to do at least five
    minutes of it. After that, it’s more probable that you will end up doing the
    whole thing.
  •    Break
    goals and tasks down into smaller chunks.     Whenever you notice a task leading to negative emotions or anxiety, take
    a minute and ask yourself,‘What is the smallest step I can take to move forward
    with this?’
  •    Build
    the habit     to stop procrastinating, i.e., once a habit
    loop is developed, then tasks would no more be emotionally taxing. For us, one
    hour of deep reading.
  •    Use
    the power of accountability     – Commit to
    your client, friend, boss, colleague, employee about the clear time at which
    you would accomplish a particular task.
  •    Time-blocking
    technique     – This is one of the most powerful techniques
    used by achievers. In the blocked time do not do any other task.
  •    Do
    the hard and important tasks first:     Our daily biological clocks, known as our Circadian Rhythm, ensure that
    we are often at our most alert state in the morning.
  •    Developing
    hobbies:     Add some exercise / game to your life to give
    a chance to reorient and get the right chemicals released to improve.
  •    Declutter
    and organise workspace / area     and mind. A
    desk full of books, files, papers does not inspire much confidence.

 

My wish:

  •    Don’t postpone your greatness – strive to be
    your best self,
  •    Don’t postpone speaking the truth [without
    hurting others unnecessarily],
  •    Don’t postpone being the biggest optimist in
    office and at home,
  •    Don’t postpone loving and being
    compassionate, and
  •    Don’t postpone being authentic, even if
    nervous.

 

ARE YOU A ‘VALYA KOLI’?

The adversity which has come to us in the
form of the pandemic has also brought with it quiet and solitude. What was
otherwise difficult if not impossible for most of us, has come uninvited and
that, too, on a platter.

 

Both quiet and solitude also gave each one
of us an opportunity and the time to reflect. And that is where lies the
relevance of the question in the headline, Are you a ‘Valya Koli’?

 

For the uninitiated, let me for a moment
dwell on the character of Valya Koli. He was a dacoit born in a fisherman’s
family. He earned notoriety for being a highway robber; he used the spoils of
his thefts to support his family.

 

One day, he confronted the Rishi Narad Muni
who was passing through the area. As was his wont, Valya stopped Narad Muni so
as to loot and kill him.

 

However, he noticed the serenity on Narad
Muni’s face and could not move any further. At this juncture, Narad Muni
inquired with Valya the reason for his dacoities and killings. Valya quickly
responded that it was to support and maintain his family.

 

Hearing this, Narad Muni asked him, ‘All
that you do is a sin and you are saying that you are doing all this for your
family? Do you think your family members will share the consequences of your
sins?’

 

Though Valya was confident of an affirmative
answer, the question set him thinking. Seeing Valya think, Narad Muni said to
him, ‘I shall wait for you here. You go to your family and confirm their
response’. Valya went home to ask his family members – but he was stunned to
hear the response of his wife and children. They refused to share the
consequences of his sins. It was a moment of shock for Valya.

 

He ran to Narad Muni in a state of
repentance and falling at the feet of the Rishi asked him, ‘How do I undo my
past? I seek forgiveness.’ Narad Muni asked him to chant ‘Ram! Ram!’ which
Valya religiously did. The chanting, though difficult initially, brought about
a transformation in him and he grew in love and compassion. Valya became the
great sage Valmiki who wrote the revered Hindu text, the Ramayan.

 

Coming back to the question – Are you a
‘Valya Koli’? Are you only working for others (other than yourself), be it
family members, friends, clients or your organisation? Are they ready to share
your burden? Are your purposes aligned with those of those for whom you work?

 

I think the pandemic and the ensuing
lockdown and the resulting time for reflection may have brought these questions
to your mind, too. These questions would have made each of us think, and think
differently.

 

Instead of philosophising further, I shall
leave you with the question, Are you a ‘Valya Koli?’

 

Take an inward journey for the answers. All
the best.  

 

DO YOU HAVE A KRISHNA IN YOUR LIFE?

For many of us, the answer to the question
may be an obvious yes. But first a story which needs retelling only to put
things in perspective.

 

Arjuna was the third of the Pandavas in the
epic Mahabharat. He was a great archer, a mighty warrior and a key
player in the Kurukshetra war of the Pandavas against their cousins, the
Kauravas.

 

When they entered the battlefield of
Kurukshetra to ultimately fight a bloody battle for 18 days, the Pandavas,
including Arjuna, knew against whom they were fighting. However, on the day
when the opposing armies assembled facing each other, Arjuna developed cold
feet when he saw the line-up of his own elders and cousins on the other side.

 

He expressed his predicament to Krishna who
was his charioteer. Gita, the holy book, begins with what is variously
called as Arjuna’s dilemma, anguish, despair or confusion. The conversation
that follows is what we understand as the Gita. At the end of the
conversation, Arjuna decides to go ahead with the battle. And the rest is
history.

 

We, in the profession, acquire our
qualifications, groom ourselves as professionals, gather expertise, gain
experience and command the profession. It is likely that we come to believe
that what is required to continue as professionals is accumulating some CPE
hours of updating knowledge and participating in some seminars and conferences
to keep abreast of professional updates.

 

But here is the point that I wish to make. Do
we as professionals never get caught up in situations where we need to seek
help or guidance? I am not talking of knowledge and skill sets. Kindly recall
that Arjuna did not require to be guided in the skills of archery.

 

There are enough occasions when we, as
professionals, are caught up in predicaments where it is not our knowledge of
the subject which is put to the test. But the dilemma is to be or not to be,
or to do or not to do, or to act or not to act, or to be
inert, or to say a yes or to say a no – to give a nod of approval
or raise an eyebrow of negation.

 

Whom do we turn to? Saints and seers down
the ages have stressed on the importance of a Guru. Explaining the significance
of a Guru, Kabir had this to say, among the various thoughts that he expressed
in connection with Gurus:

 

‘Guru kumhaar shish kumbha hai

Gadih gadih kaadhe khot

Antar haath sahaar dai

Baahar baahai chot’

 

Likening the Guru to a potter and the
disciple to a pitcher, Kabir says that the Guru hits at the defects of the
disciple with the aim of removing them while supporting and loving him from
within.

 

Unfortunately, we have largely relegated a
Guru to a teacher whom we abandon after acquiring our qualifications. However,
that is not the idea of a Guru handed down to us by the sages. For the purposes
of this write-up, I have therefore changed the metaphor. Do you have a Krishna
in your life who guides you on such occasions? He does not take decisions for
you but does definitely enlighten you enough to take decisions.

 

At the end of
his conversation, Krishna tells Arjuna – ‘Yatha icchasey, tatha kuru’  [As you desire (wish), do thus.]

 

Finally, the choice is yours. However, it is
an informed and a well-thought-out choice. As the poet Robert Frost famously
stated:

 

‘Two roads diverged in a wood

And I – I took the one less travelled by

And that has made all the difference’

 

That brings me back to the question – Do you
have a Krishna in your life?

BE THE CHANGE: REMEMBERING GANDHI

‘Be the
change you wish to see in the world,’ said Gandhiji as he invited us to become agents
of change. Today, as we face a severe environmental crisis, this teaching is
more relevant than ever. But what does it really mean to you and me?

 

Often people
ask me – what difference will it make if I make a small change in my life? Will
I be able to
save the Amazon forests that are burning down? Will I be able to save those
dolphins and whales that are dying on the shores with stomachs full of plastic?
What can I do?

 

The damage
that disposable plastic has had on our natural world and on other living beings
is unprecedented. The seas and oceans are now filled with microplastics that it
will be almost impossible to clean up. But who is using these products that end
up in the ocean?

 

Imagine if
one billion Indians took a pledge never to use a plastic carry bag in their
lives, to find creative alternatives to plastic water bottles and to never ask
for plastic spoons in a restaurant.

 

Gandhiji
reminds us that real change comes from an individual level and grows into
national and international change. He said, ‘What is true of the individual
will be tomorrow true of the whole nation if individuals will but refuse to
lose heart and hope.’

 

Making this
change is not as difficult as we make it out to be. When I was growing up, we did
not have
single-use disposables in our life. We carried our own cloth bags to the market
and we bought oils and milk in bottles. Drinking water was available at train
stations and restaurants for free. The idea of using plastic spoons and forks
emerged much later. So we have seen that it is possible to live a life without
disposable plastics.

 

You might
think – but this is so inconvenient! The one reason that people in the UK gave
for not carrying their own cloth bags was that they ‘forgot’. The cost we are
paying for this forgetfulness is so high that future generations will never
forgive us. Microplastics are entering the water we drink and the food we eat.
Cancers are being caused by these nano particles of plastic. Is this worth it?

 

As
individuals, if we find ways to reuse items in our own lives, we will be
saving money, saving our own health and our environment. As accountants and
auditors to businesses, if we can conduct waste audits, even as a complimentary
service, we enable huge savings by establishing systems of reuse.

 

Here are some
of the small things you can do at the corporate level:

1.  Can ball pens get refills
instead of being thrown out each time the ink gets over?

2.  Can plastic water bottles
be replaced by drinking water stations at each level?

3.  Can food be packaged in larger
steel containers instead of small individual plastic packets?

4.  Can conferences use ‘green’
kits – do nametags have to be in disposable plastics?

5.  Can cleaning supplies be
ordered in larger quantities and stored rather than in smaller plastic
containers?

6.  Can plastic packaging be
replaced by paper and cloth packaging?

7.  Can waste be segregated
and wet waste composted at source?

8.  Can plastic wastes be recycled?

9.  Can the corporate campus be
declared a plastic-free zone?

 

Such a waste
audit and its recommendations can be followed up with change of habit and new
norms.

 

Gandhiji
visited the UK wearing a khadi dhoti to make a point about
self-determination. How can we make a point and redesign our lifestyle and
working style as we celebrate the birth anniversary of Bapu?

 

You and I may
not be able to make grand and brave statements, but even the smallest change we
make in our choices can lead the world towards the change we wish to see. It is
because Gandhiji believed that one voice mattered, that the entire world
listened to them.

 

Be the change
you wish to see in the world.

NEED FOR IMMUNITY AND SPIRITUALITY IN PANDEMIC

How can I emerge stronger through this
devastating pandemic and become a real winner in a new and changed world? This
is a question that must have certainly agitated everyone’s mind in these last
few months.

 

So much has been written and discussed about
the current situation. The actions that you take now and in the weeks ahead
will without a doubt define you and your attitude towards life. And while the
impact of this crisis will vary across regions, it will be no exaggeration to
say that this time around the burden of destiny is real.

 

What is emerging from the competing demands
and chaotic conditions is the paramount importance of being positive and doing
the right thing at the right time. After all, anxiety and fear adversely affect
the physiological systems that protect individuals from infection.

 

Let’s begin with immunity, the most desired
condition that everyone wishes for. In today’s technical world the primary role
of immunity is to recognise viruses and to obliterate them. Many good measures
have been discussed and prescribed for improving immunity. These include a
healthy diet, ample sleep, optimum hydration, regular exercise, minimising stress,
meditation, yoga and pranayama, avoiding smoking and alcohol, etc. The
most favoured therapy in vogue is the use of immunity-boosting supplements and
foods.

 

If and when one gets infected, timely
treatment is of paramount importance. However, healing involves not just
flushing out viruses but simultaneously enhancing the body’s immunity system.
The same principle applies to our spiritual healing, too.

 

The Bhagavad Gita says that we should
not fan our likes and our dislikes. If such thoughts develop in our minds, we
should simply ignore them. But this is easier said than done.

 

We do strive to have a spiritual immune
system. In general, such a system refers to our reactions to thoughts,
attitudes, feelings and motivations. Our subconscious mind instinctively
responds to harshly spoken words, expressions and physical gestures. But if we
can control such reactions, we will not only emerge sharper but also as better,
happier and more contented individuals.

 

I believe that despite the real world’s
annoyances and influences, a skilled spiritual level can support our resolve to
overlook a negative reaction, thus ensuring a higher state of mind. On the
physical level it is a well-established fact that our mental attitude does
impinge on health! It is surely much easier for those who have deeply instilled
these factors in their subconscious / spiritual level.

 

It is only by following what is dharma
for our body and for our mind that we can strengthen our immune system to fight
against adverse circumstances. A proper diet, a clean lifestyle, a supportive
attitude and spiritual endeavours will certainly boost our immune system. Our
scriptures say that Dharma, grounding, withdrawal from materialistic
activities and practices of Japa and Daan are internal preventive
means.

 

While modern medicine does provide quick
relief, debates continue about the side-effects and probable long-term harms of
the same. But alternate medicine and cure undoubtedly educate us on how to keep
the environment and ourselves naturally clean.

 

The spiritual immune system and the physical
immune system are deeply interrelated. It is hard to separate one from the
other and I believe that best results are obtained by working on health at both
levels. We cannot possibly ignore all negative influences from the world, but
we must develop the strength to handle them.

 

Even as the battle against the existing
pandemic is being fought primarily by our healthcare workers, we can do our bit
by limiting our exposure to the virus by staying indoors, maintaining required
social distancing and following basic hygiene protocols to improve both
physical and social immunity levels.

BEYOND NATIONALISM

Thousands
of years ago, many different tribes lived along the Yellow River (the river
Huang He), which was their source of survival and sustenance. But they also
suffered from occasional floods and periods of drought. Individually they were
powerless against the fury of nature, but collectively they could perhaps tame
the mighty river. So they came together to build dams and canals to regulate
the river and mitigate the ravages of floods and droughts. Then, in a long and
complicated process over many decades, the tribes coalesced together to form
the Chinese nation which controlled the entire Yellow River and raised the
level of prosperity and safety for everybody.

 

From
clans to tribes to nation states, homo sapiens has evolved. Perhaps it
is time for him to take the next collective leap and come together as one
humanity.

 

The
problems faced by the world today require global, collaborative solutions. Yet,
paradoxically, we are leaning towards extreme nationalism. US President Donald
Trump announced that he is not a ‘globalist’ but a ‘nationalist’. He said,
‘…globalist is a person that wants the globe to do well, frankly, not caring
about our country so much, and you know what? We can’t have that’.

 

Rabindranath
Tagore and Mahatma Gandhi had some deeply philosophical discussions on the
perils of nationalism. World War I showed the havoc that extreme nationalism
can create and Tagore urged nationalists to rise from ‘Self-interest’ and
instead work for ‘Welfare of the world’. From now onward, he said, ‘Any nation
which takes an isolated view of its own country will run counter to the spirit
of the New Age and know no peace’.

 

In stark
contrast to the sentiments expressed by Trump, H.G. Wells said, ‘Our true
nationality is (and should be) mankind’.

 

The need
of the hour is to encourage people to be loyal to humankind and to planet Earth
in addition to their own countries. We can have deep affinity to our family,
our village, our profession, our country and also to the whole human species.
Occasionally, there may be conflicts in maintaining this balance; but there is
no contradiction. In fact, provoking the sentiment of ‘othering’ or ‘we’
against ‘them’ can be dangerously destabilising.

Sometimes
we put work before family, sometimes family before work. Similarly, sometimes
we need to put the national interest first, but there are occasions when we
need to privilege the global interests of humankind. Loyalty to one’s country
and to the world are not mutually exclusive sentiments.

 

Like the
tribes along the Yellow River, humanity is now living alongside the cyber ocean
which no single nation can regulate by itself. Climate change, technological
disruption, bioengineering and the most recent Covid-19 pandemic are all global
problems that make a mockery of all national borders and cry out for global
co-operation.

 

Take just
one example of the impact of genetic engineering on humanity. Assume that the
US chooses to outlaw all genetic experiments in humans on ethical grounds, but
if North Korea continues to pursue that agenda, the US will very quickly have
to re-evaluate its priorities. If even one country follows this high-risk
experiment, the other countries will be under tremendous pressure to follow suit
as no country can afford to be left behind in this dangerous race.

 

We take tremendous pride in our
countries, forgetting that large nations appeared in the history of mankind
only in the last few thousand years – just yesterday morning in the time
scale of evolution. As Tagore put it, ‘There is only one history – the history
of man. All national histories are merely chapters in the larger one’. Indeed,
nation states developed to deal with large-scale problems that small tribes
could not solve by themselves.

 

Now, in
the 21st century, we face problems that even large nations cannot
solve by themselves. It may have been the Yellow River then and the cyber ocean
now that require taming through global co-operation. So let’s heed the words of
Tagore, ‘Nationalism cannot be our final spiritual shelter; my refuge is
humanity’.

 

A true
patriot is equally a global citizen.

 

Note: A lot of thoughts,
including the analogy of the Yellow River, have been taken from the books of
Yuval Noah Harari and a recent interview with him

TRUTH AND TAX PRACTICE

What is the connection between
truth and tax practice? There are two answers to this question.

Truth is a matter of philosophy.
Its right place is in temples and books. It has no place in tax practice. (1.1)

Truth is applicable to every
human being. Taxpayers, tax practitioners and tax officers are all human
beings. They should also understand and practice truth. (1.2)

Does this mean that there are
two answers to one question? Hence truth depends upon one’s belief?

No. There is only one answer.
But people have different beliefs. And it is no use entering into arguments
with people holding contrary beliefs. People who have similar beliefs and want
to understand the deeper meanings of philosophical concepts, can discuss and
learn together.

Query: Is there any
difference between ‘Truth in Substance’ and ‘Truth in Form’?

Answer: The question
itself is baseless The form must always
represent substance. If form does not represent substance, that form has to be
discarded like a dead body without an Atma.

The entire litigation about ‘Form vs. Substance’ has been possible
because certain people believe in the answer 1.1 and not in the answer 1.2 as
mentioned above. If all the taxpayers, tax consultants and tax officers
practised answer 1.2, then 95% of tax litigation would not take place. There
may be genuine differences of opinion between two honest individuals. For them,
the courts would act as arbiters to decide which opinion is correct. This may
form 5% of litigation today.

The
entire debate about ‘BEPS’, anti-avoidance provisions and digital taxation
would not be necessary. SAAR, GAAR and harsh penalty provisions would be
unnecessary. Just imagine – how many intelligent brains are being wasted today
on obviously useless issues!
(The issues are useless from the point of view of society as a whole.)

Issue: Such a belief is Utopian.
It exists only in the minds of dreamers. People will act greedily. They will
avoid and evade taxes. Only the fear of harsh punishment keeps them
disciplined. Society will always need laws and regulations with harsh
punishment provisions.

Responses: Greed is as
prevalent as gravity. People will act greedily. Greed applies to taxpayers,
tax advisers, tax officers and law-makers – politicians, equally. Law
makers’ and regulators’ greed, corruption and ego get boosted with harsh
laws. We have experienced that society cannot throw out the corrupt politicians
even in elections. Harsh laws and punishment have, in reality, failed. Society
becoming spiritual is the only solution. A spiritual person will not abuse law,
will not avoid / evade taxes; nor will he take bribes. Today, a majority of the
global society is not spiritual. The BEPS project is proof. As the late Shri
Nani Palkhiwala said: Society will choose the right solution only after it
experiences failure of all available wrong solutions.

A comment from Maharshi Ved Vyas
in the Mahabharata on ‘Substance vs. Form’: Bhishma Pitamaha did not protect
Draupadi from her extreme humiliation at the time of her Vastra Haran.
He even said, ‘Dharma’s secret is complex Then Draupadi told the Sabha:

                                             

Where there are no wise old
men, it is not a conference. Those who do not support Dharma are not wise old
men. That which is not based on Truth is not Dharma. That which is obtained by
twisted interpretations is not Truth.

When to tell the truth and when
to maintain silence? This shloka provides the answer:

Speak pleasant truth. Do not tell a lie. Do not
tell an unpleasant truth. Never tell untruth even if it is pleasant. This is
Sanatan / Eternal dharma. However, this restriction does not apply to
‘Activists’. They have to tell unpleasant truths to the authorities and others.
Activists are doing a different kind of Karmayog.

WORKPLACE SPIRITUALITY

Workplace spirituality is a novel
concept with potentially strong relevance to the well-being of individuals,
organisations and societies. The common problems faced by most of the corporates
are stress, absenteeism, organisational politics, absence of teamwork and so
on. And all these can be attributed to the absence of spirituality in the
workplace. Although the term spirituality in the workplace has increasingly
gained popularity in the past few years, there still seems to be too much of a
misconception, predominantly among managers, confusing spirituality with
religion.

 

However, Workplace Spirituality
(WPS) and Religion are distinctly separate. WPS is more focused on the theme of
tolerance, patience, the feel of interconnectivity, purpose and acceptability
to the norms of the organisation, all of these integrated to shape personal
values; religion, on the other hand, is marked by a specific belief system, a
particular system of faith and set of beliefs1.

 

A study undertaken by MIT
University, USA, way back in 2010, wherein they interviewed senior executives,
HR executives and managers, defined ‘spirituality’ as ‘the basic feeling of
being connected with one’s complete self, others and the entire universe’. If a
single word best captures the meaning of spirituality and the vital role that
it plays in people’s lives, that word is ‘interconnectedness’. Those associated
with organisations they perceived as ‘more spiritual’ also saw their
organisations as ‘more profitable’. They reported that they were able to bring
more of their ‘complete selves’ to work. They could deploy more of their full
creativity, emotions and intelligence; in short, organisations viewed as more
spiritual get more from their participants, and vice versa. They believe
strongly that unless organisations learn how to harness the ‘whole person’ and
the immense spiritual energy that is at the core of everyone, they will not be
able to produce world-class products and services.

 

Benefits for the organisation
that adopts workplace spirituality:

(a) Enhanced trust among people;

(b) Increased interconnectedness;

(c)  Motivated organisational culture leading to
better organisational performance;

(d) Job satisfaction;

(e)  Positive task output;

(f)  Community sense.

 

Eventually, it leads the
organisation towards excellence.

 

It will be wrong to say that only
for-profit organisations need to adopt WPS. Contrary to conventional wisdom,
working in a non-profit organisation (NPO) does not automatically make a person
more spiritually inclined. Many NPOs have specific political goals and are even
more concerned with obtaining hard results in the secular world than many
for-profit corporates. Whether an organisation is more or less spiritual
depends on the specific organisation, not its profit status.

 

What do organisations such as the
Tata Group, HUL, Wipro or Dabur have in common? Apart from other
characteristics, they are among a growing number of organisations that have
embraced workplace spirituality.

 

Spiritual organisations bring in
a strong sense of purpose to their members. They connect with the values of the
organisation. This helps develop a sense of job security, trust and openness.

 

Spirituality in leadership also
helps organisations fulfil their goal of effectiveness. When the leader in an
organisation is spiritually strong, it means that the culture prevailing in
that organisation would also be healthy and he
would act as a bridge between the managers and employees (partnership) to
communicate effectively and to feel themselves to be equally responsible for
organisational goals.

 

One wonders why such an important
topic has been neglected. Though more and more organisations are now accepting
this theory, the academic research gap is vast. It is time that we embrace
Workplace Spirituality at each one of our organisations to achieve overall
organisational, personal and community well-being.  

 

_______________________________________

1 A study by Afsar & Rehman in 2015

 

THINKING CORRECTLY: THE KEY TO PHENOMENAL SUCCESS

Very often, we come across the expression
‘That person is a very good person’. What actually are we referring to? Is it
any physical characteristic? Does the expression refer to his looks, his
height, his weight, or anything specific about his personal appearance? No, the
expression refers to his good thoughts and his good thinking.

 

How does one cultivate ‘good’ thinking or
thinking correctly? There is no scientific way, but a very good solution is to
constantly bring in an attitude of positivity, helpfulness and consideration
for others at all times and in all circumstances. ‘This life is for others’ is
a good maxim to begin with. If we can gather all our thoughts around this one
thought, our thinking will automatically correct itself for the better. For
example, amongst aging people one common prayer to God is ‘Please give me
strength to look after myself if my son does not look after me when I have
grown old’. However, consider another prayer, ‘Please give me strength to be
able to look after all those whose sons have deserted them’. If God can grant
the first prayer, he can also grant the second one. In the first case the
person will appear to God as a self-centred person thinking only about himself,
whereas the second prayer will appear to Him as one that has been made by a
considerate, helpful and positive person. While the first prayer is not wrong,
the second prayer symbolises good thinking.

 

Right from a subordinate to the less
privileged people around us, like drivers, liftmen, janitors, etc., even if we
give them a smile, or an occasional chocolate, or a kind word, such acts can
ensure unbelievable good vibes and divine energy around us which has to be experienced
to be believed. However, the real challenge to thinking correctly is during
adverse circumstances.

 

A jamaai (son-in-law) was visiting
his in-laws and one of the brothers-in-law teased him and even requested him to
take the garbage out. The natural reaction expected in such circumstances would
have been disastrous. The jamaai would feel hurt and insulted, he would
sulk and would probably fight with his wife and his in-laws. In extreme cases,
his future relationship with his in-laws, his wife, children and others around
him would possibly be severely impacted.

 

However, consider a case where a jamaai
reverses the situation by willingly doing what is asked of him – and even
more. He readily removes the garbage and smilingly even offers to help his
in-laws with things like ironing their clothes. What is really important is his
cheerful attitude when he does this. The good natured act would win over all
the in-laws and they would be full of admiration. Initially, they might have
imagined him to be a ‘stuck-up’ jamaai, but now he becomes very dear to
them; most importantly, his wife is overjoyed and their marriage becomes very
successful and he lives a happy life.

 

In any situation in life, even if one has
been insulted and treated badly, returning the act with good-natured behaviour
can reverse the situation and such an attitude fosters good thinking. Once good
thinking is regularly practised, thoughts of jealousy, hatred and negative
feelings will reduce to a point where they will automatically be repelled.
Though this is not easy, it comes with practice and with a single theme in your
life: ‘Everyone around me is God’s creation and whether they like me or not, I
have nothing against them and I will gladly help them in every way’.

 

Once such good thinking is started, friends,
I guarantee you that life will be immensely happy and enjoyable. This attitude
of thinking positively for others also has a miraculous effect of changing the
world around us. It is the key to real success in life and the world will then
become a much better place to live in.  

THE REAL MEANING OF AHIMSA

There were two old friends Bhaskar and
Avinash who were inseparable. Both became professional lawyers. However, as it
so happens in life, Bhaskar, who was not doing so well in his professional
practice, got an opportunity to provide his services to a big client who was
actually Avinash’s client for several years. The client had approached Bhaskar
to turn over his entire business from Avinash to him in the hope of getting
more economical rates from Bhaskar.

 

Bhaskar was fully aware that it would be a
deceitful and despicable act if he took over this client’s work and he wrestled
with his conscience for over two days to be able to say ‘no’. Eventually, he
lost the battle with his conscience and agreed to take over the brief. He did
this clandestinely so that Avinash would not know that he had done so.

 

Avinash initially did not realise that it
was Bhaskar who had taken over the client, but truth always surfaces somehow. A
few days later he came to know from one of his friends working with the client
that it was Bhaskar who had betrayed him. His natural reaction was intense
anger and hatred towards Bhaskar, which was understandable. He wanted to retaliate
by having a showdown with Bhaskar and cutting off all ties with him and
exploring ways of seeking revenge by damaging Bhaskar’s relationship with the
client. He was in a position to do that because in the past he had served that
client for many years and therefore he knew a lot of things about the client
which would have been sufficient to compel him to return to him.

 

The temptation to take these severe
vindictive steps was very strong and it took him a long time to resist it, but
eventually he did. He decided to look at the past lovely relationship with
Bhaskar and the ‘good’ part within him urged him not to destroy that. When his
mind started thinking such positive thoughts, the creativity of his mind also
increased. He had heard a saying in Gujarati (Sachu bal badlo levama nahin,
pan samhena manas ma badlav lavama chhe) meaning that real strength is not
in taking revenge but in bringing about a change in the other person. He
finally came to the conclusion that he would not retaliate but actually convey his
good wishes to both the client and to Bhaskar.

 

He met them both pleasantly and cheerfully
wished them the best for the future and assured them of his support in case of
any need. He assured the client that going to Bhaskar was like going to
Avinash’s family member and that he held no grudge or spite. To Bhaskar he
offered him access to all the client’s files, papers, documents and other
things lying in his office and assured him of all help in any matter in future.
Both the client and Bhaskar were deeply touched. Bhaskar, being an old friend,
realised his grave error and broke down and profusely apologised for having
taken this step and offered to step out, which Avinash lovingly refused. Their
friendship became thicker and Bhaskar was a wiser person thereafter.

 

Can this act of Avinash be considered ahimsa?
Most certainly yes.

 

Ahimsa, as is
commonly understood, means practising non-violence but it is much more than
that. It is not restricted to the physical dimension. Real ahimsa
is practised in thought, word and deed. Restricting and controlling our
physical violent reactions is fine but it is incomplete without verbal
and mental congruence with that control. Thus if Avinash had not had a
showdown, it was good, but the real ahimsa was achieved when he
harboured no ill feelings in his mind and went to make peace. This was not
easy at all. In fact, mental ahimsa is exponentially more difficult than
physical ahimsa. But when practised and implemented, the power that it
can wield is immeasurable and infinite.

 

The classic example is that of Mahatma
Gandhi himself. His body was lean and frail and perhaps even a little lad could
have easily knocked him down, but the strength which he drew from his ahimsa
was able to move millions of people across India at his call and for any cause
suggested by him. That was because he practised congruence of thought, word and
deed in ahimsa. Ahimsa was strongly advocated by Mahatma Gandhi
during our freedom movement and there is no doubt that perhaps this was the single
strongest weapon which gave us our independence. It is best illustrated by the Dandi
March when hundreds of Indians stoically endured the Britishers’ beatings
without retaliation.

 

Though the conduct of ahimsa may
externally appear to be a sign of weakness and surrender, actually it is
exactly the opposite. To practice ahimsa one needs superlative strength
and self-control. It is said that real power or strength is not that which one
can exhibit in a wrestling match or a battle of any kind, but it is that which
is needed to curb one’s anger, hatred, emotions and power itself. Ahimsa
is that supreme power which is needed not to control another person, but one’s
own self. The biggest battle in life is the conquest over one’s own self.

 

Therefore, friends, let’s try to bring peace
in our minds. Our words and deeds will automatically follow suit. Do not be perturbed by insults, taunts, or situations where anger and hatred are
automatic consequences. The only antidote for such negative emotions is love.

 

 

 

PRAYERS: OUR SEARCH ENGINE

In today’s technology-driven era, people
seeking information use Google or any other search engine. The search engine
being accessed does not have any data, it searches and lists out the websites
where the information being sought is available. The preciseness of such a
search depends on how specific is the question that is keyed in.

 

Leaving this discussion aside, let me take
up another aspect of our life – Prayers. Let me clarify here that by prayers I
am not referring to the scripted prayers pertaining to any religion or
community whatsoever, that I have been uttering without actually understanding
their meaning. Further, for prayers I don’t know why but I am taught to visit a
temple, stand in front of an idol, and so on.

 

What I am referring to by prayers here is
the ‘inner conversation’ that we hold with an unseen energy, ‘The Universe’.
May be, the conversation (inner talk) is initiated by the name and with the
imagination of a deity. Going deeper into this inner talk, what exactly am I
doing? Broadly, I am either in a mode of (1) gratitude, (2) seeking help, or
(3) seeking forgiveness.

 

While in the mode of ‘gratitude’, I
basically express my thankfulness for all that I have attained / achieved.
Being in satiety, my thought process is fine-tuned to the best with the
universe, thereby enabling me to take rational, considered decisions which
further uplifts me in all aspects of life.

 

In the mode of ‘seeking help’, I am, for
some moments, focusing on a particular issue that is being experienced or faced
by me, trying to narrate it as it is being experienced by me and raising a few
questions thereto which makes me uncomfortable. In the process, my clarity on
the issue magnifies and my thought process is energised on that precise issue.
In such a circumstance, I generate the possibilities which can resolve my
issues. I focus on them, short-list them and undertake that if it so happens,
then I would undertake some sort of sacrifice. Thus, I am committing myself to
work on the path of a possible solution. In this mode, the clearer I am in
focusing on the possible solutions, the higher is the possibility of the issue
getting resolved.

 

In the mode of ‘seeking forgiveness’, from
my inner-most thoughts I admit my wrong-doings and seek forgiveness from the
Universe. In the process, I realise my wrongs and, having realised them, would
certainly restrain myself from repeating them. This gets me to the mode of
improvement, upliftment, betterment. The more the clarity about my wrong deeds,
the more would be the tendency of avoiding repetition of such deeds.

 

Now, correlating the two seemingly
independent activities discussed above, viz., a search engine and a Prayer, the
similarity lies in the clarity of the question / issue being raised. Be it a
Google Search or be it a Prayer, clarity in you, your desires, as to what you
are seeking, is what leads you to the path of success. Yes, the analogy between
a ‘search engine’ and a ‘Prayer’ is that what a search engine does in the
‘world wide web (www)’ is what our Prayers do in the ‘Universe’.

 

This is like making a proper blue-print for
constructing a bridge. However, the blue-print does not give you a bridge. That
is not the result. Taking action in that direction is like constructing a
bridge after making a proper blue-print, leading to the destination and
fulfilment of desires. Without action, it is just a blue-print, lying in a
file, and nothing constructive about it.

 

To conclude, be it a search engine or a
Prayer, clarity (visualisation) followed by action is what leads to
actualisation. Hein ji, sab sambhav hai!  

ANAND YATRA: IN THE PURSUIT OF HAPPINESS

Anand yatra
means a happiness tour. All of us want to be happy in life and that, too,
forever. But let’s not forget that one doesn’t really need any reason to be
happy. On the other hand, one needs a reason to be unhappy!

 

Laughter and smiles manifest
happiness, while tears signify unhappiness. A wide, genuine smile reflects
happiness. Anandashru (tears of joy) are the tears that flow on happy
occasions. At any marriage there are tears in the eyes of the bride and her
family. These could be partly anandashru on the new beginning in her
life and partly sadness due to her vidai from the family. We have also
read that ‘A curve of a smile can straighten many issues’.

 

Happiness arises through
possession of tangible things such as money, property, jewellery and so on.
Happy moments are felt and experienced out of sound health and good
relationships. Sadly, tangible objects provide happiness for a short and
limited time. It could, perhaps, be worthwhile spending resources on
experiences. A bank of fantastic experiences brings happiness and joy when
those cherished memories unfold. One can re-live, refresh and share such
memories, time and again, bringing joy to ourselves and the people around us.

 

Health and happiness are also
closely related. Short-term diseases can affect happiness temporarily. Chronic
ailments can bring long-term misery. To be healthy and happy one can embrace
regular meditation, have adequate sleep, adopt an exercise pattern and change
to healthy food habits. However, one has to accept the fact that one can take
all precautions to be healthy, but hereditary family health parameters are
beyond one’s control and one may have to learn to happily accept them and live
with them. Generally, happiness brings along health.

 

Happiness is an attitude, a
habit. It is more inner than outer. A person with all physical comforts and
facilities may still be unhappy. On the other hand, a person with just the
basic comforts may be happier. In this anand yatra, contentment and
control play a crucial role in achieving happiness. A person caught in the
vicious cycle of craving more and more may never be happy with his / her
achievements.

 

Many times we feel we should
search for happiness and joy in small things. The best example of this could be
a little child finding happiness in playing with all kinds of pots, pans and
cutlery in the kitchen, leaving aside costly toys. In religious and
philosophical parlance, Namasmaran (chanting of God’s name) gives
peace of mind with ultimate happiness of an enduring nature.

 

Happiness makes a person more
creative, productive and efficient. A positive state of mind can bring success
with ease and comfort. While we may think success will bring us happiness, the
lab-validated truth is that happiness brings us more success. Change could
result in happiness or misery. A person who adapts to change is happy, and vice
versa.

 

Nowadays, among the elderly
and the middle-aged people laughter clubs have become quite popular. They
generate intentional laughter to bring happiness among the participants. In
this commercial world there are also workshops conducted to teach happiness and
the joys of life. The well-known Marathi writer, the late P.L. Deshpande, had
an amazing and unique talent to generate ‘Hasuaniaasu’, meaning laughter
and tears, at the same time.

 

In sum, instead of the
pursuit of happiness, let us live life as an expression of happiness. Happiness
without doubt multiplies with sharing and the journey of life is an opportunity
to share happiness. Let’s undertake the anand yatra of life as a true yatrekaru
(pilgrim).  

 

PUNARJANMA (REBIRTH)

Indian thinkers believe firmly in the theory
of ‘rebirth.’ It is considered as an integral part of ‘Hindu’ culture.
Many modernists and atheists discard ‘rebirth’ as a ‘myth’ and
a meaningless concept. Life after death is indeed a mystery and the desire
to unravel it is probably universal. Despite this belief even in India, there
were atheists like Charvak and there are many even today who ridiculed the
concept of ‘rebirth’ by questioning as to how a body which is burnt can be
reborn. However, most religions believe in the concept of ‘judgement day’
when the soul will rise to receive ‘judgement’.

 

The answer to this perennial question is: It
is a fact that the body does not return – what returns is the soul (Atma)
in another body. Soul is an observer, what actually comes along with soul is
our sub-conscious which carries the past. As there is still research on this
subject, the purpose of this article is to see: How the western world is
responding to and looking at ‘rebirth’.

 

There are departments in several
universities doing research on ‘Soul and Rebirth’. Henry Ford, the
acclaimed industrialist, realised at the age of 26 the truth of
rebirth. Ford believed that the skills a person has are ‘the legacy of many
prior births.’ Henry Ford dedicated his wealth to this research and Dr.
Stevenson carried out the research for 4 decades.

 

Friedrich Nietzsche, the German philosopher,
says that rebirth is the turning point of human existence. He adds, whatever
you do, rebirth is imminent! Corroborating this, Stuart Cheshire, an
American thinker, states wise people don’t need evidence; and there is no
use giving evidence to ‘extra-wise’ people’.

 

Kahlil Gibran believed in rebirth and so did
Socrates, and Leo Tolstoy. Even a politician, Benjamin Franklin, believed in
‘rebirth’. There are many surgeons who have written that they have actually
experienced the existence of the soul while performing ‘surgery’. A few
of their patients have related their ‘near death experience’.

 

We ourselves have observed and experienced
that some children have phenomenal ‘in-born’ knowledge and skills. This
establishes that the soul has brought with it the knowledge from its last life.

 

Scientists
and psychiatrists have also developed the technique of ‘Past Life Regression’
which helps in diagnosing many chronic and psychological disorders. This also
establishes that ‘life’ is a cycle that rarely ends. Hence, all
religions motivate people to do righteous acts or ‘satkarma’ and deter them
from doing wrong things (dushkarma) because it is an inherent belief
that ‘rebirth’ carries with it our acts of the past life.



The concept of ‘karma’ is based on
‘rebirth’. – ‘as you sow, so shall you reap’.

 

There is another interesting observation
made by researchers. They say the journey of the soul from one body to another
may not be a one-time event! It may be a slow process and ‘rebirth’ happens in
a phased manner and even after some time after death. Some also believe ‘soul
can enter even a living body resulting in a change in behaviour’. The
scientists have observed that one suddenly acquires the skills or abilities
which one never possessed!

 

Several books have chronicled where a young
child remembers his / her past life and have visited their abode in previous
births and have met their families.

 

Hence there is ‘rebirth’. The lesson is: Let us live our life according to our simple
belief of ‘being good and doing good’ so that what the soul carries with it
to the next birth is nothing but goodness – Rebirth is a fact and let us
accept it.

Yoga karmasu kaushalam. This is a message from the
Geeta – Chapter 2.50. And this is perhaps one of the most valuable and
practical messages given by anyone to mankind. Its plain meaning is:
yoga is ‘skill in performing any action / task.’ Skill could mean
excellence and total immersion in the work at hand. Skill also means
being detached from the fruit of action while being completely involved
in the work at hand. In the words of Ralph Waldo Emerson – The reward of
a thing well done is to have done it. Krishna propagates three kinds of
yogas to achieve salvation – Dnyana (knowledge), Bhakti (devotion) and
Karma (work). Yoga literally means being in communion, for it comes from
the word Yuj.
Many
great personalities were inspired by this message. Lokmanya Tilak, one
of the early freedom fighters, gave stress to ‘Karma’ i.e. action. In
our fight for independence this was necessary. The entire verse is even
more poignant. It reads thus – One who is equipped with equanimity in
this life discards both merit and sin. Therefore, remain established in
yoga; yoga results in perfect action.
Krishna
says that the Chaturvarnas (four categories) in the society were
created by HIM based on the qualities and nature of activity of an
individual. Hence, Brahmanas were concerned with knowledge; Kshatriyas
with security, governance and war; Vaishyas with trade and industry; and
Shudras with the remaining services. In Indian scriptures, we have
references that two brothers could belong to different professions or
‘Varnas’. Therefore, ‘varnas’ were not attached to birth but to the
predisposition of each individual. Interestingly, Krishna Himself
performed all these functions Himself at once:
  • when giving knowledge to Arjuna, He was Brahmana,
  • killing demons like Kans and Shishupal, He was a Kshatriya or warrior,
  • trading in dairy products in Mathura, Krishna was a Vaishya; and
  • as charioteer (sarathi) of Arjuna, He maintained horses – the work of shudras.
Every
role that He performed, He performed it with dexterity. At the same
time, He was completely detached from the fruit of His action. This is
the lesson to be learnt from these words of counsel.
At
the end of the Geeta, Krishna tells Arjuna that he has the liberty of
choosing his course of action. This implies that once a person has
grasped the full purport of equanimity, he is endowed with the
capability to make right choices.
I would conclude: in Yoga an individual has:
  • the liberty to choose his field of operation,
  •  perform his work as duty with detachment, with
  • no control over the fruits of his action.
Hence,
as professionals to have success, peace and happiness, let us inculcate
and develop this attitude, especially of being detached and enjoy
stress-free work. In short, be fully involved and yet be detached from
the fruits of action.

21st June is International Yoga Day.

GURU

Gurus are the fairest flowers of mankind,

they are the oceans of mercy without any motive

—Swami
Vivekananda

 

Why do we need a Guru? What does a Guru do?

 

We are ignorant and ignorance is a curse.
The Guru removes ignorance and grants knowledge. He makes us realise the power
of knowledge and the use of knowledge.

 

Is there only one Guru one has in life?

  •   Have
    we ever asked ourselves why we read a newspaper? We do so because we want to
    know what is happening – –to gain knowledge about what is happening in the
    world around us. In that sense, is the newspaper a Guru?
  •   Again,
    whilst being educated in school or college, we are taught by several teachers
    and each teacher teaches us a different subject. Are all these teachers our
    Gurus?
  •   When
    we join a business or profession we have a mentor(s) who teaches us how to act.
    Are these mentors our Gurus?
  •   Again,
    every book we read and gather and absorb some thoughts from, in that sense – is
    the author our Guru?

 

The answer to all these is in the
affirmative. Hence, in my view one has several Gurus and each one contributes
to removing our ignorance or adds to our knowledge.

 

I have personally learnt from my seniors, my
peers and my juniors. They were big contributors to my knowledge.
Mistakes made by juniors and others made me think how to deal with the mistakes
and their suggestions added to my knowledge. Both thinking and knowledge remove
ignorance.

 

Who needs a Guru?

The answer is, everyone – let us not
forget mother is the first Guru – she brings awareness in the child.
Napoleon says ‘The first university is the mother’s cradle’. Let us remember
that even realised souls need a Guru.

 

A few examples:

  •   Adi
    Shankaracharya, an evolved soul, searched for a Guru and when Govindacharya
    asked ‘Who are you?’ he recited the Nirvan Shatakam – so a person who
    had realised and was aware of the nature of self still needed a Guru to
    complete his journey.
  •   Paramhans
    Ramakrishna, who is said to have had the darshan of Mother Kali and is said to
    have exhibited in his body Buddha, Krishna, Christ and Mohammed, realised the
    ultimate only when he met Totapuri.
  •   Arjun,
    when in a quandary in the Mahabharata, sought Krishna as Guru.

 

Ramana Maharishi says ‘Even a Guru is
ever a disciple’.

 

What does a Guru do!

Guru empties the seeker’s mind by removing
irrelevant thoughts and guiding him with knowledge of self and God.
He is a friend, a brother and burden bearer and shows the way. Guru is an
anchor. He is a man of peace. Guru guides the seeker to a higher state of
being.

 

Sadhguru Jaggi rightly says: ‘Guru is not
a crutch but a bridge’.

 

By God’s grace a moment comes when we ask
ourselves a simple question:

 

What is the purpose of life? And we seek
a mentor – we seek wisdom.

 

Blessed is the person who meets such a
person. My Guru’s teaching is simple ‘See God in yourself and everyone and
serve other human beings as you serve yourself. Service without expectation’.

 

However, there are mentors – Gurus – who go
beyond this simple spiritual teaching and who guide us even in
non-spiritual issues – the mundane demands of life. In my view one needs such a
Guru – one who guides not only when one is alive but also beyond this life. I
would conclude by quoting Osho:

 

‘The
more you become surrendered to the Guru,

the
more you feel that you have freedom
you never had before.’

 

In short we have two genres of guides –
teachers who mentor us on ‘how to live – knowledge of life’ – and Gurus
who bestow on us the wisdom of life and death.

 

Blessed are
those who have only one Guru who does both.

VIRTUES FOR THE NEW DECADE

Schools
don’t focus enough on the virtues ever since they started ‘educating’. The
world would have been different if children could see and learn more of these
virtues. Rarely are virtues a part of curriculum deep enough and long enough.

 

A
Sajjan – a good human being – is someone who is endowed with Sadgun
– virtues. Most of education lacks grounding values and a long-term view of
life. We are taught how to fit into the economic factory of the world. Our
world is paying the price of this today in every area.

 

I
was told that Japan teaches values for the first 7-8 years of school as a key
subject. Values are the only building blocks for society that will outlast
everything else.

 

As
a civilization India has produced numerous poetic verses called Subhaashit,
good words or counsel for living. Many are epigrams. Each one is pithy,
universal and axiomatic.

 

As
we enter the next decade, this piece walks you through some quintessential verses
on virtues that great persons embody and display. Each of the verses shows a
different facet and carries a nugget of wisdom. None requires commentary or
explanation. But each deserves further contemplation.

 

Considering adversity and prosperity as same

 

Just as the
sun is red when rising as well as when setting, so are great people who remain
even-minded (neutral) in both prosperity and adversity.

 

Living
in present moment

 

The wise do
not ruminate on the past that comprises sad memories, nor the future that
creates apprehension. They live from moment to moment, i.e., in the present
moment.

 

Ability
to have insight

 

What can the scripture do for someone who does not
have intelligence? What good is a mirror for a visually impaired?

 

Seek
the wealth of respect

 

Low-minded
people desire wealth alone.

Common
people desire wealth as well as respect.

However,
great people desire only respect.

Respect
by itself is considered as wealth by great people.

 

When to give answers

 

A wise person should not answer without being asked with
correct intentions (without arrogance, etc.) In the absence of genuine intent
of the questioner, may a wise person even if knowing everything, behave as if
stupid in this world.

 

Traits that mean good conduct

 

 

Civility of the prosperous,

restrained speech of the brave,

calmness of the learned,

humility of the scholar,

wise spending of the wealthy,

non-anger of an austere person,

patience of the powerful,

honesty of a righteous person

–
the basis of all these is good character / conduct.

 

Humility

 

 

Just
as fruit-bearing trees always bend, so do the virtuous ones with humility. But
the fools like dry sticks do not bend (lack humility).

 

Being the cause of happiness of others

 

 

By whatever
means, one should make someone happy. Wise people believe that making other
people happy is the worship of God.

 

These
verses are there to inspire, stir our hearts and to reflect. As we enter 2020,
may more goodness find its way in us and all around us – not in symbolism of
words but in actuality of deeds! In the words of Jnaneshwar Maharaj, these
could lead us to victory over seen and unforeseen, in this world and beyond.
 

 

 

POWER OF SILENCE

‘Maun’ in Sanskrit means silence. The
above is a Sanskrit proverb meaning everything can be achieved through silence.
It is a sign of control and tolerance. An underlying meaning of the proverb is
to exercise the wisdom to understand and comprehend when to speak and when to
be silent, given a particular situation.

 

When wisdom speaks, be silent. Do not
waste your candle when the sun is there – Anonymous

 

Mahatma Gandhi said silence has an effective
power to ignite the inner strength. According to him, the person who is on the
path of a continuous and effortful search for the truth follows the road-map of
silence. One of the basic and necessary foundations of Gandhiji’s principles of
Ahimsa could be silence.

 

Let silence be the art you practise

           

Many a time silence can speak volumes. A
well-known Hindi proverb Samajhnewale ko ishara kaafi hai has the
similar underlying interpretation – that a silent move can be more effective
than the spoken word. Silence has no limitations of communication. In the good
old days, movies used to be silent in the absence of technological advancement.
However, communication was complete and adequate.

 

The most important thing in communication
is what is not said – Peter Drucker

 

Silence is a form of meditation and
meditation without silence is almost impossible. Silence is more inner than
outer. It enables one to be calm and composed in the given situation. It has an
ability to increase one’s capacity to listen. It may not be a coincidence that
‘silent’ and ‘listen’ are spelt with the same letters! Silence can result in a
high level of concentration and high performance.

 

Work hard in silence; let your success
make the noise

In Hindu religion there is a concept of Maun
Vrat, meaning ‘Vow of Silence’. In the sixth month of the Hindu calendar,
viz. Bhadrapad, 16 days are set aside for those who wish to follow Maun
Vrat. Jain religion follows a particular day as Maun Ekadashi for
observing silence. It is a process of introspection and Maun Vrat could
have a scientific and medical justification too, so as to achieve conservation
of energy by remaining silent and its better utilisation. Exercising silence
enables one to hear the sounds of silence which are as healing as they are
enlightening.

 

If you want to make sense it has to come
from silence – Shri Shri Ravi Shankar

 

It is observed that in meetings and
discussions, the participants may speak when silence is expected and may remain
silent when speaking is necessary. It is said that smart people know what to
say, wise people know whether or not to say anything!

 

Be silent in two situations:

 

When you feel one can’t understand your
feelings from words, and

When one can understand without any words

 

In sports
activities such as tennis, silence is expected so that the players can
concentrate on the game. On the other hand, in cricket cheering the players and
creating a racket is usually expected! However, in a tense situation of winning
or losing, the spectators may observe silence on their own.

 

The quieter
you become, the more you can hear

 

In the context of the family scenario if the
members and life partners follow the proverb to its logical conclusion, the family life can become so peaceful.
The elders’ symbolic silence in place of harsh words in dealing with the
children in the family can many a time work wonders. Moreover, a legacy of
control and tolerance can be passed on its own and naturally to the next
generation.

Silence is one of the hardest arguments
to refute

 

However, the virtue of silence may have to
be set aside under the situation that one’s silence is interpreted as weakness
or ignorance. In case of a situation of injustice, one may have to make noise
or deal with it in protest with appropriate words. In above situations one’s
silence could be misjudged.

 

Fools multiply when wise men are silent

The Bhagavad Gita says: Contentment
of the mind, amiable temperament, silence, religious meditation and good
thoughts reflect austerity of the mind.

 

Let us follow the virtues of silence and
ignite the strength within. Let us strive for the maturity, wisdom and grace to
appreciate that silence can be far more powerful than having the last word.

 

Namaskaar!

Love – Hate

?Discover
the redemption power of love’

               Martin Luther King Jr.

 

Love and hate : both are very strong
emotions. They are actually two sides of the same coin. The irony is that at
times, with change in environment – the person we love is the person we hate.
Graham Greene says `I hate him for the very quality that once made me love him’.
The issue is: what is the difference between love and hate. Hate has been
defined as having strong feeling of hostility and / or antipathy. In my view –
love is giving without expectation and is based on the concept of `let go’
whereas `hate’ results from failure of expectations and is based on the concept
of `hold on’. Osho says : `love is happy when it gives something’ – whereas
hate is based on an unfulfilled demand / need expectation. Love expands and
grants space whereas hate contracts. Love accepts individuality – hate arises
because of failure of desire to control and change the other person. Love is a
mood reader. Hate is blind to the mood of the other person. Paul Coelho says :
`one is loved because one is loved. No reason is needed in loving’. Love is
always unconditional whereas `hate’ has a reason.

 

Love is the breath of life. Secret of basis
of lifelong love is understanding. Love is the essence of life – without love,
life is like an empty vessel. Love could be for a person, pet or place. It has
no boundary. Love need not be person-oriented. It could be love for nature, for
any of the performing arts, for a place. Love for books, and knowledge and
above all our unconditional love for God – our Creator.

 

The antidote to hate is forgiveness coupled
with other side of the coin ?love’.

 

?Forgiveness’ relieves and benefits both the
forgiver and the one who is forgiven. Gandhi says that forgiveness can only be
practised by the strong. The author has already expressed his view on a
previous writing on ?forgiveness’. I also believe that if one can forgive and
forget, it would make forgiveness divine. However, it is easy to forgive but
difficult to forget. One can only forget by the grace of God. Hence to really
get out of hate seek – nay crave His grace to forget. It would relieve you of
negativity and lead to love. Jesus said ?love thy enemy’. Even on the cross,
Jesus prayed for forgiveness of his tormentors when he prayed `Father, forgive
them’.

 

It is rightly said that ?a person who
truly loves one cannot but love all’. I believe that a person who loves God
cannot ever feel hate. In essence, he falls in love with himself and there
is no duality in love.

 

Thus ultimate of love is loving yourself.
This can happen only when you forgive yourself – stop repenting your mistakes
and ensure that you don’t repeat them. This happens when we are
mindfully-conscious of our actions and behaviour. Love for oneself is
the basis of loving others. Azim Jamal advises : ?If you yearn for love – be
loved, treat everyone you meet with love’.

 

I
would conclude by quoting Peter Usitnov :

?Love
is an endless act of forgiveness’.

CONFLICT

Confrontation (conflict) will lead to losses on
both sides

—Xi Jinping, Chinese
President

 

How true. As a matter of fact, no one has ever won an
argument because in the end both winner and loser end up being miserable. Yet
the irony is that inherently an individual is always in conflict;
the issues are:

  •   a majority of us are in conflict; hence, is
    conflict a gift from God or is it His curse?
  •   can we humans convert conflict into a gift
    from God?!

 

I think we can if we accept the fact
that there is conflict. Most of us despite realising the existence of conflict
don’t accept, nay, don’t want to accept that there is conflict. The fact is
that when there is conflict in our mind and in our life we push it under the
carpet and pray that it will fade away rather than face the conflict and
attempt to solve it. This is the irony of being human.

 

Let us accept that conflict is a
part of human nature and exists everywhere, leading to stress, unhappiness and
a strained mind. Can we learn how to manage conflict? Let us examine a few
examples of how some have
managed conflict:

 

  •   Gandhi experienced conflict in his mind, body
    and soul when he was discriminated against because of his colour, creed and
    religion. He accepted the presence of discrimination in society and his
    solution was non-violence. Even when he was hit, he bore the pain and
    did not retaliate.
  •   President Kennedy accepted the presence of the
    Russian armada in the Pacific as conflict and his response was retaliation – a
    show of power. The result was that he won and the Russians retreated from the
    Pacific – the famous Cuba affair.
  •   Martin Luther King, Jr. accepted the
    discrimination that existed in American society despite the promise of equality
    in the Constitution and the assassination of President Lincoln. His response
    was Gandhian.
  •   Nelson Mandela accepted discrimination – he
    suffered pain and was jailed for years and won independence by following
    Gandhi.
  •   President Nixon created Watergate – he did not
    accept it and had to resign as President.
  •   Prime Minister Nehru never anticipated
    conflict with China (incursion or war) in 1962 or if he anticipated it, he
    ignored it. The result was that he died in 1964 a disappointed and disheartened
    man. His doctrine of panchsheel had failed.
  •   Me Too – The conflict is whether to
    accept or not to accept. Those who accept, resign; those who don’t, will face
    investigation and legal action.
  •   The patriarch and founder of the Birla Empire,
    Mr. G.D. Birla, foresaw and accepted a looming conflict in his business empire;
    his solution was division of the Birla assets between him and his brothers – a
    far-sighted action. The result is continuation of businesses yielding respect,
    prosperity and harmony in the Birla clan.

 

There are others who have avoided
conflict in the family by taking appropriate and timely action.

 

Firstly, to resolve or dissolve a
conflict we must accept that there is conflict; secondly, be at peace
with ourselves; thirdly, do not respond to conflict emotionally; and fourthly,
think clearly to seek a solution, a solution that brings harmony.

 

On the other hand, where conflict is
not accepted or after accepting it no attempt is made to resolve it, there is
disturbance and destruction resulting in loss of harmony, health and wealth.
Voltaire says “Conflict means that both parties are wrong”.

 

In society conflict results in
divorce, quarrels amongst siblings – even between parents and children and
amongst those who were once friends and colleagues. The legendary conflict
which resulted in the Mahabharata and the destruction of a clan was because of
Duryodhan who, after creating conflict and going back on his promise, refused
to accept a solution.

 

“To be or not to be” is the perennial Shakespearean
dilemma. Hence, let us accept that conflict exists in our daily existence. It
is rightly said – wherever there is choice there is conflict. We need to
accept the existence of conflict of choice and deal with it by choosing
with a clear and cool mind.

 

The paradox of conflict is
that conflict exists in every mind because of caste, creed and greed and the
result is confusion. These three give birth to conflict. Success lies in
managing these three. Conflict can be managed only by clarity. Clarity about
our objective and circumstances – understanding the reasons or the basis of
conflict; and, above all, –an intense desire to solve the conflict. It is then
and only then that conflict can be resolved. The solution lies in “accept
and act”. Stop fighting conflict because fighting only leads to more
conflict – it is like adding fuel to fire.

 

I will conclude by quoting William Hazlitt: “Nothing was
ever learnt by either side in a conflict”. And so I reiterate: Conciliation
or resolution with clear thinking is a gift from God. Both conflict and clarity
are also giftsfrom God.

 

 

 

BCAS – E-Learning Platform
(https://bcasonline.courseplay.co/)

Sr. No.

Course Name

Name of the BCAS
Committee

Course Fees (INR)**

Members

Non –
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1

Three Days Workshop on
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International Taxation
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5550/-

6350/-

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Four Day Orientation
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International Taxation
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7080/-

8260/-

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Workshop on Provisions
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Indirect Taxation
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1180/-

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7th
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Accounting & Auditing

Committee

2360/-

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Full Day Seminar on
Estate Planning, Wills and Family Settlements.

Corporate & Allied
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1180/-

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6

Workshop on “Foreign Tax
Credit”

International Taxation
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1180/-

1475/-

7

Panel Discussion on
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MasterCard, Nokia Networks and Formula One.”

International Taxation
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472/-

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12th
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Indirect Taxation
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5900/-

N. A.

9

Seminar on Tax Audit

Taxation Committee

2065/-

2596/-

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Full Day Seminar on
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2301/-

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1500/-

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Taxation Committee

2124/-

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Half Day Workshop on GST Annual Return 9

Indirect Taxation Committee

295/-

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BCAS Initiative – Educational Series on GST

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Free

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For more details, please contact Javed Siddique at 022
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WISE OR OTHERWISE

‘Bachcha, kabil bano, kabil… kamyabi
toh jhak maarke peeche bhagegi’ (become capable, my
son, become capable… success will follow you no matter what).

 

Even after ten years this line still strikes
a chord in my heart. It got me thinking that our minds from an early age are
conditioned to believe that completing the task at hand quickly leads to
success. As professionals, do we strive to build our capabilities, or do we
just aim to be successful at the task at hand?

 

In these past ten years I have transitioned
from being a student to becoming a professional. As students, we must get the
best scores to get admissions in good colleges. As professionals, we should
perform and deliver results in order to be ahead of others. As students we work
towards building our capabilities so that we would be successful in our chosen
area of work and in our chosen profession. However, as professionals do we
constantly keep challenging ourselves? With easy access to opportunities, the
world today has become far more competitive and everyone is in a hurry to climb
the ladder of success. We are concerned only with achieving the outcome – that
is, success.

 

Students want
to score good marks and are not keen to understand concepts; so they end up
mugging up from textbooks. Many of us are comfortable submitting work which is
80% good quality work instead of 100%. Striving towards completion of the work
rather than striving for excelling at the work often decides the quality of
work. In both these scenarios we choose quantity over quality. But would it be
wise to choose quantity over quality? An 80% good quality work might come back
for a re-work; however, a 100% good quality work would not require re-work and
thus would give us more time to take up more work. So, wouldn’t it be wise to
work towards building our skills to do error-free or 100% work in one go rather
than otherwise?

 

One of the topics in modern management
training programmes is, ‘Do it right the first time’ – meaning, it will save a
lot of the time and energy required in setting wrong things right. Or, as a
previous generation believed, ‘A stitch in time saves nine’. One can achieve
this by proper planning and focused execution.

 

As
professionals or as students, we should not become complacent by just
completing the work at hand, we should constantly strive at completing and
excelling at the work at hand. One of the quotes sums it up very well, ‘Success
is a journey, not a destination’. And in this journey of success we must
constantly keep working on our capabilities and skills (kabiliyat) to
achieve success (kamyabi).

 

For each one of us it is an individual
choice – whether we want to be wise or otherwise!

HAPPINESS

When you change the way you look at things, the
things you look at change – Wayne Dyer

 

Who does not want to be happy! However, the fact is that happiness
eludes us despite the fact that all our actions are motivated to be ‘happy’.
The issue is: can one predict or plan happiness or does ‘happiness happen’?
I believe when we plan for happiness it does not happen, because by nature we
harbour a doubt about whether our plan will work. There is a good old
saying ‘when you doubt power, you give power to doubt’.

 

I also believe ‘happiness happens’ because we have experienced
happiness without any effort on our part – for example, we are happy seeing a
flower bloom, the rising sun, the view of a beautiful moon or even a glance of
appreciation from another human being. Even a bird’s singing makes us happy.
What is the reason for this? This is because happiness is our nature. Happiness
has no reason – it happens when we are free from our concerns and worries even
for a second.

 

Despite the fact that we are all seekers of happiness – happiness is not
there. Have we stopped to observe in an elevator, or on the road, in a train or
bus, or even in a restaurant that people rarely sport a smile? A smile
represents happiness. So the issue is: where has happiness vanished? This is
despite the fact that according to every concept our nature is happiness and
all religions guide us to be happy – even an atheist seeks happiness. Nerenberg
says ‘we are living in a society that is overly serious’.

 

The fact is that
we have managed to cover happiness with our problems and concerns. To be happy
let us do our best and leave the result to HIM and, believe me, we will always
be happy. It is rightly said that effort and action are in one’s hands but not
the result. Acceptance of result is karma – based on the concept that
every action has a reaction and reaction is not in our hands. Accept the result
and be content with everything as the play of destiny – Destiny rules.

The irony is: “We confuse ‘happiness’ with ‘pleasure’
forgetting that ‘pleasure’ is transitory and ‘happiness’ is eternal because it
is our nature”. According to Dada Vaswani, happiness depends on our peace of
mind and peace of mind is not dependant on possessions. Let us celebrate what
we have. Oprah Winfrey says,

 

‘The more you celebrate your life, the more there
is in life to celebrate’

 

Happiness is not in possession or fame. Happiness is in living,
practising forgiveness and being consciously considerate to others and
ourselves and, above all, being conscious of the fact that happiness is our
nature – the source of ‘happiness’ is contentment.

 

I would conclude by quoting Bertrand Russell:

 

‘To be without some of the things you want is an
indispensable part of happiness’

 

To be happy,
do your best and be contented.



Charity and Donations

Ours is a charity minded society. ‘Giving’
is an important ‘sanskara’ in our culture. My parents used to give ‘dakshina’
to the priests or alms to the beggars through our hands, so that the habit is
inculcated in early childhood.

 

The rationale behind tax exemptions to
charitable trusts is interesting. The Kings used to rule over a large
territory.  During famines or other
natural calamities, it was the king’s duty to provide food grains to the
affected subjects.  The distances from
capital city were quite long. Therefore, local godowns were maintained at
various places spread across the kingdom. Local religious temple – trusts were
entrusted with the task of looking after the warehouses and arranging for
distribution in appropriate situations. 
Since the trusts were performing the king’s task, they were granted
exemption from paying taxes. The taxes used to be normally equivalent to one
sixth of the crop, as agriculture was the main source of income.

 

Unfortunately, in the present era of
degenerating values, such exemptions are being misused by both – the
institutions as well as the donors while claiming tax benefits. Therefore, it
is now experienced the world over that the Government’s or regulator’s approach
towards the charitable institutions or NGOs has not remained very healthy.

 

Nevertheless, charity still continues and
will continue for ever. Here are two anecdotes:-

 

There was a housing society. Once, the
children in the society formed their club or ‘mandal’. It was decided to
raise funds by collecting contributions from the residents. There were many
buildings and each building was allotted to one or two children. An innocent
but smart boy collected some contribution from a gentleman. The person was a
little witty. He asked the boy –”Now that I have become a member of your mandal,
what will I get?”.

 

The kid was fumbled. He never knew what for
the funds were being collected. He thought for a moment and said, “Uncle,
perhaps you can again give such contribution next year!”. The real secret and
purpose of doing a good thing lies in doing it repeatedly and selflessly.

 

In an organisation of dedicated social
workers, the mentor was giving “useful tips for collection of funds. “One
should be begging ‘shamelessly’ for a good charitable cause”.  By shamelessly he meant, ‘without any ego’.
He narrated a real story of Pandit Madanmohan Malaviya, the founder of Banaras
Hindu University. He was a scholar and freedom fighter and left his well-paid job
under the British rule. He was posthumously conferred with Bharat Ratna in the
year 2014. He travelled all over the country to raise funds. Once he thought,
why not ask the Nizam for a donation to this cause!

 

“Are you mad?”. His colleagues
asked him. He said, “what worst can happen? He will insult me and drive me
away. I don’t mind that”.

 

He went before the Nizam in open court and
requested for a contribution to the Banaras Hindu University. As expected,
Nizam got wild and threw his mojri on Panditji! Panditji coolly with a
smiling face picked up those mojris and went away. Then he stood in the
market yard on a raised platform and started ‘auctioning’ the Nizam’s mojris!.

 

The news went to Nizam. He was baffled by
this unforeseen development. He called Panditji and gave him some funds!

 

I believe, our BCAS Foundation is working
with the same motivation and zeal!

Detachment

‘ Detachment is not that you should own anything. But nothing should own you’.
                            Alibin abi Talib

Have we ever reflected and realised that consciously or unconsciously we live a life of attachment. Attachment to our parents, spouse, siblings, children and friends. We are also attached to our possessions and neighbourhood, city and country. Above all, we are attached to our work and our thoughts. Our attachment to our thoughts makes us what we are – thoughts control our actions at home, at work and our behaviour in our social interactions. In short we live a life possessed by possessions as we consider we possess all those to whom we are attached. Let us examine what attachment does to us. Attachment creates feeling of helplessness. It converts us into a mini slave. It makes us restless and we rarely realise that sub-consciously it generates ‘fear’ – fear of loss of person, possession or work. When we lose a person to whom we are attached – a mini death occurs in us. Loss of possession or work makes us unhappy. There are occasions when death of person generates grief not only to the family but also nations – three examples come to mind – death of Mahatma Gandhi, President John F. Kennedy and Princess Diana – these were mourned by many in the world.

It has been rightly said that attachment is a fetter and is the intrinsic cause of unhappiness. The issue is : how to get over the fear of loss, eliminate grief and bring happiness in our life. In other words, what is the antidote to attachment. The antidote in the author’s view are ‘acceptance and detachment’. Acceptance establishes the role of destiny in our life and detachment ushers in calm. Detachment converts us from doers to observers – observers who have no reactions. In short, develop detachment from people, places and property without being callous. Develop the ability to let go and accept. Further all religions in one form or the other advise us : ‘do your best and accept the result as a gift from God’. I would conclude by quoting Charlie Chaplin :

-Nothing is permanent in this wicked world – not even our troubles’.

Hence, to have a happy life let us live our life by adopting ‘attachment with detachment’.

WE CHOOSE

‘Choice, not chance determines your destiny’

Aristotle

 

These words
mean a lot. There is substance in these words and the substance is Commitment.
We must reckon that choice and challenge are twins more like Siamese
twins not capable of being separated.

 

Every choice
comes with an opportunity and appended risks. Hence, every choice is a risk.
There is no success unless we choose. However, action based on choice backed by
commitment and effort achieves success, for example : Tilak and Gandhi’s call
for Swaraj backed by commitment and effort gave us Independence and John
Kennedy’s call to get man to moon in 1962 was not mere words or rhetoric but
was backed by national resources and national effort.

 

Let us consider
a few instances of choice :

  •    As a nation we chose independence. We chose
    partition. We chose secularism and then we chose Mandal which has led to the
    division of society – instead of having a cohesive outlook we have divided
    ourselves by caste, colour and creed. Ironically, this is not what the framers
    of our Constitution and seekers of independence dreamt of. Their aim was to
    create a cohesive society – whereas today we have a fractured society.
    The present state is the result of what our leaders chose. Virtually every
    section of society is seeking reservation for government jobs and educational
    opportunities. There are protests; quite a few are violent which damage public
    property. The issue is : can society choose to accept violence!
  •    One’s choice to have harmony in a family is
    to choose to sublimate individual ambition for achieving progress and happiness
    of the family.
  •   Business and organisation though based on an
    individual’s (CEO or owners) vision is created through team work hence the
    visionary chooses to create an institution which is guided by the visionary but
    is not individual centred.
  •    Prime Minister Modi’s vision of India based
    on ?Sabka Saath Sabka Vikas’ is based on the choice of co-operation with
    dissenting political parties.
  •    One’s choice to become a chartered accountant
    was based on one’s commitment to hard work, go through a period of training and
    pass one of the toughest exams.
  •    We chose to be chartered accountants because
    we choose to serve stakeholders and provide the stakeholders with true and fair
    financial statements. We have chosen to accept a social responsibility.

 

There are
choices we make in every aspect of our life. Every decision in our life is a
choice. The issue is : what is the base of our choice. In my view choice
should be based on discrimination, detachment and discussion. Decision based on
emotion can be wrong but decisions based on the three Ds are rational
and yield the desired results. Discussion could be with yourself, your mentor,
friend, relative or your team. I believe before discussing with others
discussion with one’s oneself or one’s own self is very relevant.

 

The issue is
: can we live – nay
exist without choice – I perceive that two times an individual does not have a
choice – is the time of birth and death. Choice is an integral part of our
existence. Metaphorically speaking it is rightly said : one can choose friends
but has no choice as to parents and siblings. It is one’s choice to enjoy them
or suffer them. Further, one has the choice of learning from one’s mistakes
rather than crib and wail over them. Above all one has the choice of
complaining and being dissatisfied or accepting the environment and being
satisfied and happy.

 

I would
conclude by quoting Byron Grant,

            ‘Being a man or woman is a matter
of birth.

            Being a man or woman who makes a
difference

            is a matter of choice‘

In short, it is only a happy person who can make a
difference.  

Gratitude

In Sanskrit, a very beautiful
Subhashitam is:

   

              

Which means: Trees bear fruit
for the benefit of others, water flows in the rivers for the benefit of others,
Cows give milk for the benefit of others, and this body is meant for the
benefit of others.

We
owe everything to nature for this important lesson and must work for the
benefit of others. We can only wonder if there can be any life in the absence
of the five vital elements i.e the soil, fire, water, air and space.

Even
if we assume life can exist, would our five senses have anything to do if these
vital elements were not there? Let us ponder over who provides us with oxygen,
energy, light, fire? How these scenic mountains are formed? How can we perceive
these flowing rivers, or experience the vast oceans, see glittering stars, the
vast sky and the beautiful forests? This brings us to the question: Are we
grateful enough to mother earth, divine nature and all the elements for these
beautiful gifts of life? These are available to us freely and abundantly. We
often take for granted everything that is available to us easily!

It
may be important to remember that right from the moment one wakes up till the
moment one goes to sleep and even while asleep, every moment is a precious gift
that we are fortunate to experience.

If
we were to maintain a journal of gratitude, initially we may not be able to
think of a single line or person to express our gratitude towards. However,
with sincere introspection we can surely list down so many people, things,
incidences that we are grateful for.

A
few illustrative questions are listed below :

Who
gave me this healthy body with mind and intellect? Who brought me up? Who
taught me the first alphabet or the first number? Who cultivated the vegetables
and food I eat? Who provided the milk I drink? Who supplied me the essentials
like water, electricity? Who protects my country, or my street or society? Who
cures me when I am sick? Who takes care of me when I feel lonely? Who guides me
when I am confused? Who helps me understand and inspires me to excel in what I
do? Who makes me feel happy?

We
may appreciate that every moment, several known and unknown factors are at play
helping us, protecting us, guiding us and making meaningful contributions to
what we are.

We
may soon realise that gratitude brings a feeling of humility. Humility inspires
us to appreciate anything in true spirit. It also gives rise to compassion.
Appreciation encourages us to excel and brings out the best in each one of us.
In that sense, it purifies the self from within. And with experiencing inner
happiness, one is able to spread more happiness.

Then
the question that comes to one’s mind is “what makes one unhappy”?

Obsessing
over things like name, fame, money, wealth, recognition and social status,
sense-enjoyments create desire and attachment. Unfulfilled desire creates
anger. Anger in turn creates a feeling of emptiness and unhappiness. Thus,
anger ultimately destroys the person.

But,
appreciation, humility, and gratitude create a fragrant garden of happiness,
joy and peace that only multiply. Let us be truly grateful to everyone and
everything that contributes in making our lives worthy and meaningful.

Small
gestures like offering a glass of water to the delivery boy or a postman,
offering  a shed or water for birds or
animals, helping an elderly person cross a busy road, sparing some time with a
lonely person and encouraging them are all acts of noble selfless work that
only add to our own happiness.

This
reminds me of the beautiful quote by Nida Fazli:


  

Eternal Vigilance

We are living in a war-like situation.
Technology is invading and virtually taking over our personal and professional
lives. It has become extremely difficult to maintain secrecy, confidentiality
and privacy. The invasion is probably with a vicious attitude and purpose. Our
bank account is vulnerable and our office and personal data is vulnerable.
Hence, we are vulnerable and are exposed to many risks. Everywhere, there is a
crisis of trust. In short there is a serious threat to security, an environment
of uneasiness and suspicion is prevailing.

 

In international politics, there is an often
quoted saying – “In international relations, there are no permanent
friends nor permanent enemies. There are only permanent interests!”
Unfortunately, this principle is becoming applicable even to our personal
relationships.

 

Actually, the use of technology was expected
to enhance our efficiency and make our living more creative and relaxed.
Unfortunately, the experience is exactly the opposite! Therefore, there is an
ever-increasing need for caution in every walk of life. The issue of privacy is
being discussed and debated internationally.

 

Sometimes, the damage occurs not necessarily
due to malicious intentions; but purely on account of negligence, lack of due
care or inadvertence. Nevertheless, the consequences are disastrous. As
chartered accountants, we expect that we should have independence and preserve
and practice client secrecy – privacy. One always should bear in mind that “eternal
vigilance is the cost of independence”.

 

Saint Samarth Ramdas has given a very
beautiful message for the conduct of our life in just four lines –


                             

Not
only in the matters of spiritual but also in state-craft, unbroken alertness is
vital in every aspect.

 

“Harikatha”
stands for good and holy thoughts. All your actions should be motivated by some
constructive and positive thinking. One should aim at the larger good and not
at narrow selfishness. One should try to spread peace, well-being and
happiness. That is the Divine aspect of our life.

 

Second is “Raj-karan”. It does not
mean “politics” as we understand today. It indicates governance. One has to
conduct one’s affairs in a professional manner.

 

The third is “Savadhpan”
meaning vigilance. This is to keep away the negative powers from destroying a
good cause and lastly “Sarvavishayi” means in every walk of life.Actually, this was Samarth Ramdas’s message to Shivaji Maharaj; and
the latter followed it both in letter and spirit.

 

To conclude, I would say that despite the
present environment of distrust and being vulnerable, to have a peaceful life
one should act with truth, love and compassion at home, in business and in the
profession and in our dealing with society, whilst at the same time being
vigilant. In short, follow the dictate of Swami Ramdas.  

 

EGO – Edging God out

‘A
man wrapped up in himself makes a very
small bundle’

Benjamin
Franklin

 


The issues are: why is it said that if Ego is in, Ego edges God out and if so what
is Ego –what it does and how to manage it :


I believe that all success is based on Ego.
It is the one emotion which impels a person to achieve his goal. No one can
achieve anything in any field of operation without Ego. The conquerors of the
world – Alexander, Julius Ceaser, Napoleon, Ashoka and others had Ego. Ego is
the base of all activity – it is a great motivator. President Trump says:‘Show
me an individual without ego and I will show you a loser’. Let us not
forget that Gandhi’s ego was hurt when he was thrown out of the train in Africa
and it is this hurt that made him a leader. However, Gandhi knew how to manage
it and thereby became a Mahatma.


I also believe that both sinner and saint
have ego. Rishi Durvasa is known to have cursed Indra and Shakuntala
for having ignored him. Rishi Vishwamitra, giver of Gayatri,
created another heaven when his ego was hurt and hence remained a Rajarshi.
Vishwamitra became Brahmarshi only when he managed his ego. Let
us accept that a sinner commits murder because his ego is hurt. Nations
fight war when egos are hurt. No one is spared by Ego.


What does Ego do? Ego makes a person restless, capricious, dominating, self-centred,
selfish and above all, unconcerned about the impact his actions have on others.
An egoist is devoid of care and compassion and deprived of contentment despite
his success. In short, ego makes a person lonely and unhappy. An Egoist is a
seeker of success – to him `ends matter and means have no meaning’. He
deems trampling over others is his birthright. In short, Ego divides us –
breaks relationships, creates strife, destroys families and ruins businesses.
Divorces of every genre – whether in relationship or business – are based on
clash of egos.


Emerson says – ‘shadows of life are
caused by our standing in our own sunshine’. However, ego makes one a doer
and gives one an identity.


How does one
manage ego! Ashoka and
Gandhi have shown us the way. The way is : thoughts and action based on
and backed by principles, taken with care, concern and contemplation. Once an
egoist’s actions are based on these three ‘C’s the same are automatically based
on knowledge – the doer then becomes an instrument in the hands of God. Emperor
Ashoka is the finest example when after the battle of Kalinga he became an
instrument in the hands of God, developed humility and became a messenger of His
word.


The irony of Ego is that even when a person
is doing good, Ego raises its tetra head. The solution is : give up the concept
of doership–become an instrument in His hands. Do this, believe me, Ego stands
managed. This will bring peace, pleasure, happiness, success and above all
contentment which we all seek. In short :Befriend Ego.


I would conclude by quoting Dada Vaswani:


‘We
are restless until we find our rest in God’


Rest here means – surrender to God’s will.
Believe in and practice ‘let thy will be done’.

FRIENDSHIP

It was launched in January, 2003, with a
purpose to express the need for balance in a CA’s life. It is meant to cover
topics that are strictly non technical and non professional but high on deeper
aspects of life such as values and spirituality. The first Namaskar was written
by Narayan Varma and since then countless people belonging to a wide spectrum
of backgrounds have written Namaskaars.

Two compilations of Namaskaars titled
Namaskar ki Bhet were published in 2011 and 2015 respectively. BCAJ owes a shaashtang
namaskar (full prostration) to Pradip A Shah who has written more than fifty
Namaskars. K C Narang has been reviewing them for a long time. To the
contributors – past, present and future – our Namaskaars!

 

FRIENDSHIP

 

Sukha ke saba saathi, Dukha me na koy goes a popular Hindi song meaning – All give you company in your
happiness but in your adversity, all shun away!

 

The English proverb – ‘A friend in need
is a friend indeed’ is often quoted. But this ‘friendship’ has got another
angle in today’s materialistic world of competition, ego and one-upmanship.

 

About three to four generations back, the
intellectual middle-class lacked resources. They were struggling to settle in
cities after coming from villages and small towns. Most of the successful people
today in industry, films, performing arts or even in civil or corporate
services, have come from average financial background. They struggled together
to come up in life. They willingly shared their difficulties, doubts and
anxieties. They helped each other and there was an unwritten bond between them.
They suffered and rejoiced together.

 

Many of the business fields and professional
careers were virgin or untapped. Therefore, everybody had a scope to grow as
virtually there was no competition. The author believes that even today
opportunities are available to everyone as the cake is growing. However, some
of us perceive differently.

 

However, in last two or three decades,
middle-class has arrived at a different level. By and large, they are
resourceful. There is competition in every sphere of operation. In addition due
to technology, people have become isolated like islands. Now the ‘friendship’
is mainly on social media.

Ego, envy, jealousy and competition have
replaced love, affection and understanding. Competition is fierce. The real
questions are :

  •     Whether one rejoices in the
    success and achievements of another person?
  •     Does one really feel happy
    when one learns about another’s progress?

 

For example :


There was a group of poets who were very
close to each other. One of them got nominated for a national award. The other
members of the group virtually abandoned him. As luck would have it, he did not
receive the award (as some other nominee got it!) all the members of the group
again joined him!

 

In another instance three friends and
colleagues working under a not-so-good boss helped each other in work and in
solving issues. However, when one of them got promoted, the other two were
upset! They stopped helping him. Is this friendship!

 

This has become a common occurrence.
Although in public, we praise a winner or achiever, in private, we often
criticise him or comment on his defects. We may even express surprise as to how
he succeeded although, he did not deserve it!

 

Today’s scene is so vitiated that doubts are
always expressed about the sanctity of success. When an award or honour is
conferred, people feel ‘it is managed?’ They believe that it is
more attributable to factors other than merit.

 

There are instances where even a mentor is jealous
about his disciple’s success; and even father is jealous of his son. Sibling
rivalry has always existed and is more pronounced today.

 

In this situation, it is difficult to find a
person who stands by you in difficulty and shares your pain and pleasure – a
real `well-wisher’.

 

In Sanskrit Subhashit, one of the
attributes of a good friend is the one who really rejoices in your success!
Hence in the author’s view one is blessed to have a friend and one must always
reckon and remember the good old saying :

 

‘to
have a friend be a friend’  

 

Desire a Defeat

India can boast of a very rich tradition of
‘Guru-Shishya-Parampara’ i.e. mentor-disciple relationship. In ancient India,
there was a Gurukul  system where
the sages (gurus) stayed in their Ashrama (hermitage) in jungles.  Pupils used to go to the Ashramas to stay
there for 12 long years to acquire knowledge. The Guru and his wife were
virtually the parents of the pupils. This helped to develop a strong bonding
between the Guru and Shishya. In today’s era of mass-education, this tradition
is practically extinct.

 

However, the remnants of this system can be found in present
times only in a few fields like art (music, dance) and our profession of CAs in
the form of mandatory articleship. Usually, when we come across a good singer,
we immediately ask – who is his Guru. Similarly, in the case of a bright CA, he
is asked about his principal during articleship.

 

There are certain principles which were observed in this
tradition in olden days.

 

First is ‘Acharya devo bhava’.  People wrongly take the meaning of this
saying as ‘Guru is God’. Actually, it is not such a plain statement; but
it is in the imperative sense – meaning ‘you become the believer that Guru
is God’.

 

Secondly, there was a ban on Gurus not to impart the
knowledge to an ‘ashishya’ i.e. undeserving pupil. Only an ‘Adhikari’,
one who is endowed with the prerequisite virtues could be considered worthy of
receiving knowledge. If anybody undeserving receives knowledge, he is
considered as a sinner.

 

Thirdly, there is a popular shloka (verse):

  

People mistake it to be a mantra to be recited before meals (Bhojana-mantra).
They are under an impression that the mantra means ‘Let’s come together and
have meals’.  Actually, it is a mantra –
which carries the essence of the relationship between teacher and student. Its
recitation is meant to remind the Guru and Shishya of this sacred bond in the
endeavour of learning. Its meaning is:

 

May both of us (Guru and Shishya) be protected by the
Divine,

May the Divine nourish both of us. 

Let both of us together perform great tasks with great
energy and vigour,

May our study bring us purity and light;

May there never be any hostility Let us not hate or be
jealous of each other! Let us not act as rivals.

 

(Today we find strange relationships of jealousy or cheating
between a Ph.D guide and his student!)

 

Finally, the ultimate thought is –



One should always expect to win in all situations; but should
desire to get defeated (surpassed) by one’s son and pupil. Such principle was
implemented by many – the prominent examples being Guru Dronacharya and Arjun;
Shree Ramkrishna Paramahansa and Swami Vivekananda.

 

So, let us all CAs try to uphold this rich
tradition while dealing with our articled students!

Expectations

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‘We get caught by not what we give,
but what we expect’.
Swami Vivekanand

1.1 We don’t realise but we are prisoners of expectations. We expect from our colleagues, clients, parents, children, spouse, friends, even acquaintances and above all from ourselves. We are conscious that all expectations are reciprocal therefore our actions are nothing but a trade or a barter.

1.2 As expectations are rarely met we feel life is muddy and messy, resulting in conflict, confusion, stress and anger. Let us realise that suffering is the result of having expectations of how things should be. Expectations make life imperfect and unhappy though happiness is what we seek in expectations. Stephen Hawking has rightly said `when one’s expectations are reduced to zero, one appreciates everything. The issue, is : Is this possible !

2. The danger of living upto other people’s expectations is: one puts on a mask and conceals the real person – result – our lives become artificial. In such an environment one develops a strong ego which results in or is the beginning of what one may say : `is the end of happiness’.

3.1 Expectations make us slaves of our emotions. We react instead of responding – result – impacting relationship and at times even destroying relationship. The outstanding example is the increase in divorce cases. Have we ever reflected as to why some ‘love marriages’ fail and result in divorce despite the fact that the two human beings have known each other and have chosen each other. This is because of expectations – expectation of utopia – which doesn’t exist in any relationship. As opposed to this in an arranged marriage there are virtually no expectations as persons involved virtually don’t know each other. They enter into a relationship with a few expectations and desire to make the marriage work. Let me clarify that there are divorces even in arranged marriages and the same are increasing because of the current environment of expectations, individuality and intolerance. We little realise that relationship is based on appreciating each others strengths and accepting faults for no human is without faults.

3.2 Expectations are normally based on emotions – let expectations be devoid of emotions. The issue is: is this possible! The answer is yes for if no emotions are involved there would be no disappointment –result is: if expectations are not met our relationships will not be impacted. The irony of life is we expect from those whom we love little realising that love is based on giving and not receiving. Love is unconditional.

3.3 Swami Sukhabodhanand referring to emotions advises: `One should be emotionally fit, and that emotion should be directed by intellect. Intellect without emotion and emotion without intellect, both are incomplete’.

4. Our beliefs and behaviour reflect our expectations – for example – in India parents expect to be looked after by children whereas in the West the expectations from children are much less. India is also changing and we now have an increasing number of old age homes.

5. Expectations from oneself should be based on awareness of one’s limitations. Awareness of limitations is not failure but makes life happy. This awareness also gives one confidence.

6.1 The issue is : How does one manage ‘expectations’. The answer is simple but difficult to practice. It is ‘being realistic’. Being realistic with oneself and others: Practice of this will lead to ‘happiness’.

6.2 It is rightly said: Let go of expectations. The issue is: what do you do when expectations are not met because this leads to frustration and disappointment. The fact is that expectations are nothing else but a dream we dreamt but dreams rarely come true. We need to realise that we can never live life without expectations. The answer is: Analyse whether expectation was realistic as there is always a gap between dream and reality – accept what one gets and move on.

6.3 Another way to manage expectations, is : to understand the difference between `giving’ and ‘sharing’ because in ‘giving’ one expects whereas whilst ‘sharing’ one enjoys. So let us ‘share’.

6.4 Whilst dealing with expectations from oneself – we need to use expectations as a tool of motivation to achieve our goals and nothing more.

6.5 I would conclude by quoting Eli Khamarov :

?The best things in life are unexpected – because there were no expectations’.

EMPTY HANDED

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It is said we come into this world `empty handed’ and will leave `empty handed’. Alexander – the Great – believed in this and that is the reason he directed that when he is carried to his grave both his hands should be out of the coffin for people to see that the conqueror is leaving the world `empty handed’. However, the issue is : Is this true – Is this a fact ! The answer is No.

However, those who believe in the concept of `free will’ – that is – karma – do not / will not accept that a person comes into or goes out of this world empty handed. The believers of `free will’ believe that they are masters of their actions and are doers. They accept responsibility for their actions. In other words, they enjoy the fruits of their actions and also suffer the consequences of their mistakes.

Hence, they are born to live the consequences of deeds of their present and past life or lives. In short, they are once again given the opportunity to do good deeds so that in their next birth they enjoy the result of their good actions alongwith suffering for their mistakes. There is no quid pro quo. It also affords an opportunity through good deeds and prayer to merge with the Lord and get out of this cycle of birth-death-birth.

Every religion preaches this concept and that is why we have the concept of the? day of judgement’. Guru Nanak advised ‘Do good deeds’ – `share what you have’ and above all? remember the Giver – the Lord’. Hence, it can be said guru advocated ‘free will’. It is upto the individual to choose his path and to write his destiny. Fethullah Gulen writes : `God does not look at your body or your physical appearance. He looks at your heart and the sincerity of your deeds – and deeds determine misery or happiness in the next world’. Barnet Bain, express the same thought when he writes :  ‘know that each one of us is the writer and director of our own unforgettable life story’. Further one of the Ten Commandments is ‘Do unto others what you wish them do unto you’ is based on the concept that every action has a reaction. What a dynamic philosophy – nay – concept of life – which gives one the liberty to choose the way one wants to live.

The issue is : what is the impact of this concept. The impact is that it makes us conscious – aware – of our actions and believe me if one is conscious of what one is doing one will desist – nay – never do anything that is wrong or hurts someone. ‘Free will‘ makes us conscious – aware – of the good old saying that ‘every action has a reaction’. It brings awareness in our life. William Penn advises us to do good without waiting when he says :

‘I expect to pass through life but once. If, therefore, there be any kindness I can show, or any good thing I can do to any fellow being, let me do it now, and not defer or neglect it, as I will not pass this way again’.

Hence, – it is wrong to say we come `empty handed’ and go `empty handed’. The reality is we come with full hands and go with full hands. It is upto us : what we fill in our hands.

So to have a contended and happy life and a happy life thereafter let us be conscious of our thoughts and actions. Let us not forget that `thought is also an action’. I would conclude by quoting an often quoted saying :

‘we reap what we sow’.

NB :The author believes that to the aim of life in accounting jargon is to have a zero balance sheet – a balance sheet with no debits and with nil credits. The issue is this possible ! The answer is yes based on the belief that one is not the doer – In other words, one has to give up ownership of both – one’s thoughts and actions.

REMEMBERING A FRIEND

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Poet Mareez is searching for a person with a truly noble heart; a person who helps one readily but does not make one feel helpless. I do not know about Mareez whether he found one, but I found such a friend in Narayan Varma. He was always ready and willing to help. He helped without making one feel helpless.

I have known him for 65 years. My very first memory of Narayan goes back to the year 1950. In our Sydenham College, on the landing between the ground floor and the first floor, I saw a poster in bold colourful letters. It said “Vote for Narayan Varma”. That was my first “acquaintance” with him. Even in those days he was a leader and a public figure! I did not know him well as he was a couple of years senior and we rarely had an occasion to meet.

Years rolled by. Both of us did our C.A. from different firms. It was BCA Society which brought us closer, particularly the Residential Refresher Courses of Bombay Chartered Accountants’ Society where we all studied together and also enjoyed the warmth of true companionship. We shared truly happy times together. Narayan was very active participant and was always congenial and helpful.

Thinking of Narayan a quotation comes to my mind:

“Many people will walk in and out of your life. But only true friends will leave footprints on your heart.”

How very true! Only a few friends leave their footprints on one’s heart. Narayan was one such person, who left his footprints on the hearts of so many of us. He also left footprints on the sands of time. I am reminded of the lines from “A psalm of Life” by Poet Longfellow:

“Lives of great men all remind us
We can make our lives sublime,
And departing, leave behind us
Footprints on the sands of time”

Narayan was like an elder brother to me, and I benefitted from his words of advice. In early 1970’s, the tax laws in our country were becoming from bad to worse, the tax rates were back breaking. We have so many taxes to deal with; income tax, wealth tax, gift tax, estate duty etc and the combined burden of all these taxes was killing. People thought of migrating. Some even migrated. Though more tax meant more work to us as professionals the atmosphere was becoming stiffing. Imagine a marginal tax rate of 97.75%, with the burden of wealth tax on top. Though I was not in such a tax bracket, it was indeed very depressing. I too started thinking of settling abroad. In desperation I talked with Narayan. I asked, “With a German wife, you can easily migrate, why are you still here?” His spontaneous reply was “Pradeep, somebody’s child may be more beautiful than my child. But still I will love my child more. India is my country; my motherland.” This put an end to my negative thinking. I am indebted to him for this valuable and timely advice.

After the tragic passing away of our daughter Amita in 1987 in the prime of her life (she was just 26 year at that time) we were lost. We wanted to do something in her memory, but did not know what to do. Narayan came up with the suggestion asking us to do something for leadership training of CAs and articles student. We accepted the suggestion. That was the starting point of leadership training courses at our Bombay Chartered Accountants’ Society. We today have Study Circle Meetings, Public Speaking Courses, Workshops on Management Books like and Annual Leadership Camps. All these came about because of the vision of Narayan Varma.

Varma passed away on 25th December 2015 after a long illness. His ailments did not deter him from action. Just a few months before he left us he received an email when in Breach Candy Hospital about someone in Ludhiana providing meals to poor people charging only Re.1/-. This galvanized him into action. From the hospital bed in ICU, he called up our co-workers of Dharm Bharathi Mission, asking them to do something on similar lines! This has resulted in a scheme to provide nutritious rich food packets to children suffering from cancer and undergoing treatment at Tata Memorial Cancer Hospital. This scheme was largely financed by Narayan. Narayan was a true Karma Yogi and toiled till the very end. Inspite of failing health, he came personally to Ghadge Maharaj Sanatorium when the first distribution of food packets was made to the children. Narayan was a person with indomitable spirit. He lived a noble life and is an inspiration to us. We cherish his memory and Endeavour to fulfill his dreams.