Funeral ceremonies in Manu Smriti were derived from the Grihya Sutras. These laws are generally considered as one of the most sacred portions of Sanskrit literature. It presents an early picture of the moral and intellectual condition of the people. It also illustrates the strictness with which the pastoral class enforced the rules of caste and their own superiority. These laws are a compilation of rules which has been handed down orally for many generations and were at last gathered and arranged in a systematic collection. However it had quickly attained a position where these laws were considered perfect.

Clear directions have been given in regards to washing o the body, the trimming of the nails, hair and beard. A piece of ground must be dug southeast or southwest of the place where the man resided and died. The burning and burying ground should not be kept closed, instead should be open on all sides. It needs to be rich in shrubs especially in thorny and milky plants. It has to elevated in such a manner that water can run down on each and every side.

If the departed happened to die in the midst of a sacrifice, his relations need to take his three sacred fires and implements and carry them to the place where he would be cremated. The old men follow behind, without their wives, carrying the corpse. However in some places the corpse is carried on a wheel cart, drawn by an ox or any other animal. This animal is to be killed and strewn over the corpse and burned along with it. After the procession has reached the ground, the person who would perform the rites walks three steps around the place towards the left, sprinkles it with water from the branch of a tree and chants a verse from the Veda.

The fires are placed on the borders of a pit. The dead body needs to be placed with its feet toward the Garhapatya fire and the head towards the Ahavaniya fire. Here again it is believed that if the Ahavaniya fire reaches the dead man first, his spirit is borne to heaven. If the Garhapatya fire reaches him first, then his spirit would go to the middle region. If the Dakshina fire reaches him first then it remains in the world of mortals. If all three fires reach him at the same time, it is considered as the most auspicious omen of all. The wooden pile is laid in the midst of these fires. Sacrificial grass is then strewn upon the pile thereafter which the skin and the fur of a black antelope is placed over it.

The wife lies down to the north of her husband. If he is a Kshatriya a bone is also placed there. If the wife is not to be sacrificed, she is led away and the animal is brought. Animal's fat is cut out and put like a cover over the face of the dead. Some verses from the Rig-veda are recited during that time. Animal's heart is laid on the heart of the corpse, and after some rites are conducted, the antelope skin is covered over the whole and various oblations are offered. Thereafter fire is lighted and they walk away without looking back reciting a Vedic verse. The ashes and bones are buried and again the process of purification is undergone.