2); and many of the teachers famous in the Upanishads are now revered by name like gods ([=A]cv.

3.4.4, etc.).
On turning from these domestic S[=u]tras to the legal S[=u]tras it becomes evident that the pantheistic doctrine of the Upanishads, and in part the Upanishads themselves, were already familiar to the law-makers, and that they influenced, in some degree, the doctrines of the law, despite the retention of the older forms.

Not only is _sams[=a]ra_ the accepted doctrine, but the _[=a]tm[=a]_, as if in a veritable Upanishad, is the object of religious devotion.

Here, however, this quest is permitted only to the ascetic, who presumably has performed all ritualistic duties and passed through the stadia that legally precede his own.
Of all the legal S[=u]tra-writers Gautama is oldest, and perhaps is pre-buddhistic.

Turning to his work one notices first that the M[=i]m[=a]msist is omitted in the list of learned men (28.