Manu is variously referred to as the father of human race, as one of the ancient sages, as having established fire, as a semi-divine being who received from God Himself the laws and regulations, as a king in the Krta-yuga, as the author of a work on Arthasastra. In the Manu Smrti Manu is referred to as a king.

Manu's work has been held in high esteem. The work of Manu is an epitome of the ancient culture of India.

Comprising twelve chapters, the Manu Smrti deals with the usual Smrti topics which can be divided into four classes, viz. Acara, Prayascitta, Vyavahara and Rajadharma.

Kulluka's commentary combines the merits of brevity and lucidity. It is by far the most well-known and most widely read.