Manusmriti occupies a prominent place in Indian textual tradition as one of the authentic sources of dharma. However, contemporary engagement with the text has been wrought with prejudice and discomfort left in the wake of colonialism. The present work aims to address the gap in contemporary approach and facilitate a better understanding through a philosophical analysis of the first four verses of Manusmriti, shedding light on the object, purpose and relevance of dharma texts. Rather than reducing Manusmriti to a mere relic of the past through a historical study, the book locates the text within the larger Hindu epistemological, ontological, and theological worldview and extracts the eternal teachings embedded within it.