The Artha Samgrahah is an elementary treatise on Mimamsa Darsana, written Laugaksi Bharskara. This text simplifies the subject matter of Mimamsa and presents it in aclear way for the followers of Mimamsa-Sastra. According to Dr. Umesh Mishra : "It is an elementary book which is very useful for the beginners. Due to its easy and simple style the book has become so very popular amongest the Sanskritists". The book Artha Sangraha is divided into Six Chapters, viz. Upodghata, Vidhi, Mantra, Namadheya, Nisedha, Arthavada. The first chapter explains dharma Veda and its related subjects. The second chapter deals with Injunction. The essence of a Vedic injunction lies in conveying to us a matter that was not known before. The third chapter explains Mantra and its proper use. The fourth chapter deals with namadheya, i.e.., name. The fifth chapter of the Arthasamgraha, deals with Nisedha. The sixth chapter deals with Arthavada, which is the last of the five parts into which the vedais divided.