The code of morality enjoined by the Zoroastrian religion is as pure as its theory is perfect. Dr. Haug enumerates the following sins denounced by its code, and considered as such by the present Parsees: Murder, infanticide, poisoning, adultery on the part of men as well as women, sorcery, sodomy, cheating in weight and measure, breach of promise whether made to a Zoroastrian or non-Zoroastrian, telling lies and deceiving, false covenants, slander and calumny, perjury, dishonest appropriation of wealth, taking bribes, keeping back the wages of labourers, misappropriation of religious property, removal of a boundary stone, turning people out of their property, maladministration and defrauding, apostasy, heresy, rebellion. These are positive injunctions. The following are condemnable from a religious point of view: Abandoning the husband; not acknowledging one’s children on the part of the father; cruelty towards subjects on the part of a ruler; avarice, laziness, illiberality and egotism, envy. In addition there are a number of special precepts adapted to the peculiar rites of the Zoroastrian religion which aim principally at the enforcement of sanitary rules, kindness to animals, hospitality to strangers and travellers, respect to superiors, and help to the poor and needy. It is evident that this is the most complete and comprehensive code of morals to be found in any system of religion. It comprises all that is best in the codes of Buddhism, Judaism, and Christianity, with a much more ample definition of many vices and virtues which, even in the Christian religion, are left to be drawn as inferences rather than inculcated as precepts. Thus, laziness, cheating, selfishness, and envy are distinctly defined as crimes, and their opposites as virtues, and not merely left to be inferred from the general maxims of ‘loving your neighbour as yourself,’ and ‘doing unto others as you would be done by.’ The comprehensiveness and liberal spirit of the code is also remarkable, for we are repeatedly told that these rules of morality apply to non-Zoroastrians as well as to Zoroastrians. The application of religious precepts to practical life is another distinguishing feature. Thus kindness to animals is specially enjoined, and it is considered a sin to ill-treat animals of the good creation, such as cattle, sheep, horses, or dogs, by starving, beating, or unnecessarily killing them. With true practical wisdom, however, the ‘falsehood of extremes’ is avoided, and this precept is not, as in the case of Brahminism and Buddhism, carried so far as to prohibit altogether the taking of animal life, which is expressly sanctioned when necessary. This sober practical wisdom, or what Matthew Arnold calls ‘sweet reasonableness,’ is a very characteristic feature of Zoroaster’s religion, and very remarkable as having been taught at so early a period in the history of civilisation.