Baudhayana does not adopt a harsh attitude towards windows. He admits the system of Niyoga as a legal institution and does not refer to it as a peculiar custom, as the later lawgivers have described it, 57 and he thus says, ‘A widow shall avoid during a year the use of honey, meat, spirituous liquor, and salt, and sleep on the ground‘. 58 He then refers to an earlier law giver, whose book is lost to us, and says, ‘Maudgalya declares that she shall do so during six months. After the expiry of that time she may, with the permission of her gurus, bear a son to her brother-in-law, in case she has no son.’

But a barren woman, one who has borne sons, one who is past child bearing, one whose children are all dead, and one who is unwilling, 59 are not allowed to come under this rule as the spirit of this practice will not be fulfilled by them.Baudhayana allows re-marriage of women and the sons of such re-married women were recognized as legal heirs.