There was a need for methodical explication of legal concepts, principles, and rules of law because the rules of law enunciated in the Smritis were not always clear cut and occasionally did not cover all situations. The commentators met this requirement by providing digests and commentaries.
The Privy Council stated in Atma Ram v. Baji Rao, (1935) 62 IA 139 that the commentaries, while purporting to translate the law as set forth in the Smrities, introduced changes to bring it into unity with the use adopted by the people who are bound by the law, and that it is the commentators’ viewpoint that is in force in the regions.
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