Among the Sivamarg Newars, or those who worship Maha Deva, the Achars are considered as the highest cast; but their superiority is not acknowledged by those who worship Bouddha. They officiate as priests (Pujaris) in the temples of Siva and of the Saktis, and read the prayers (Mantras) that are appointed to accompany sacrifices; but they do not kill the animal that is offered. The Achars have among them certain men who perform the ceremonies necessary to free from sin the souls of those who die on certain unfortunate days. This ceremony they call Hom. The Brahmans perform similar rites, which they call Pushkarasanti. The Hindus believe, that if this ceremony is neglected, all the relations of the deceased will perish. By this ceremony the officiating priest is supposed to take upon himself the sin of the departed soul; and if, in its performance, he commits any mistake, he incurs certain destruction from the wrath of the Deity. The office is therefore shunned by men of high rank, both as sinful and dangerous. The Achars who perform this ceremony are called Gulcul, and cannot intermarry with those of the first rank. This inferior order performs also any ceremonies that may be wanted by Newars, who are at a distance from home, and the purity of whose extraction cannot therefore be ascertained. Poor Achars cultivate the land with their own hands, from which they are not deterred by a fear of distressing the ox, as the plough is not used by the Newars. Their women spin and weave, which is the only point in which they seem to differ from the Brahmans; the two casts, however, consider themselves as entirely distinct.