The varṇāśrama system delineates the divisions of brāhmaṇa, kṣatriya, vaiśya and śūdra. It also sets forth the system of saṁskāras. The garbhādhāna saṁskāra, the ceremony for begetting a child, must be observed by the higher section of people, namely the dvijas. One who follows the garbhādhāna saṁskāra system is actually twice-born, but those who do not, who deviate from the principles of varṇāśrama-dharma, are called dvija-bandhus. The principal occupations for a brāhmaṇa are worshiping the Deity, teaching others how to worship the Deity, studying the Vedic literatures, teaching the Vedic literatures, accepting charity from others and again giving charity to others. A brāhmaṇa should make his livelihood from these six occupational duties. The duty of a kṣatriya is to give protection to the citizens and levy taxes upon them, but he is forbidden to tax the brāhmaṇas. The members of the Kṛṣṇa consciousness movement should therefore be exempt from government taxation. Kṣatriyas may tax everyone but the brāhmaṇas. Vaiśyas should cultivate the land, produce food grains and protect the cows, whereas the śūdras, who by quality never become brāhmaṇas, kṣatriyas or vaiśyas, should serve the three higher classes and be satisfied. Other means of livelihood are also prescribed for the brāhmaṇas, and these are four — śālīna, yāyāvara, śila, and uñchana. Each of these occupational duties is successively better.