The last Boodh of this world was Gaudama. He passed through innumerable transmigrations in four hundred millions of worlds, and attained immense merit. At last, he was born into this world the son of a king, about six hundred years before Christ. The moment he was born he exclaimed, “Now am I the noblest of men; this is the last time I shall ever be born!” He remained forty‐five years as Boodh of this world—performed all sorts of meritorious deeds, promulgated excellent laws, and then was annihilated. Ever since, this world has had no God, and will have none for eight thousand years, when the next Boodh is to appear. The first three Boodhs left no laws or sayings. Those of Gaudama, the last Boodh, were reduced to writing A. D. 94, and these are the _Bedegat_, or Bible of the Boodhists. These teachings of Gaudama are so obligatory, that disbelief of them is the only crime that incurs _eternal_ punishment. According to this system, true virtue or rewardable merit, consists in obeying the teachings of Gaudama. These teachings relate first to sins to be avoided. The five general laws are, not to kill, not to steal, not to commit adultery, not to lie, and not to drink intoxicating liquors. These are subdivided so as to include all sins of similar kinds under each head. For example, the first law includes even the killing of animals for food, also capital punishments and war. Sins are divided into these three classes: first, those of the body, such as killing, theft, fornication, etc.; those of the tongue, as falsehood, harsh language, idle talk, etc.; and those of the mind, as pride, covetousness, envy, heretical thoughts, etc. These writings of Gaudama strongly denounce the evils of pride, anger, covetousness, and all inordinate appetites. Men are exhorted to avoid excess in perfumes, ornaments and laughter—also strong drink, smoking, opium, night wanderings, bad company, idleness, anger under abuse, flattery to benefactors, annoying jests, and all that leads to strife. For all such sins the most awful conceivable punishments are to follow in a future state, and for millions of ages. Rewardable merit is of three kinds: 1. Obedience to all the preceding precepts and prohibitions, and the performance of all duties _fairly deducible_ from them, such as integrity, gentleness, lenity, forbearance, condescension, veneration to parents and love to mankind in general. 2. Alms‐giving and votive offerings. This includes feeding priests, building temples and accommodations for priests and for travelers, making roads, tanks and wells, planting fruit and shade trees, feeding criminals and animals, and finally, giving alms to all classes of men in need.