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According to the scriptures, each man is indebted in three ways. Our ancient sages have described the means of being free from these three debts. One must not try to avoid or run away from these debts. If a man dies with the debt over his head,, then he will have to clear those debts in his next birth. Therefore a man must clear all these three debts, which are as under.

1. PITRARINA - (Indebtedness towards the Ancestors)
2. RISHIRINA - (Indebtedness towards the Rishi (Sages)
3. DEVA RINA - (Indebtedness towards Deities & God)
  1. PITRARINA - A man is fortunate to have a virtuous son, because being a virtuous soul he would perform all the pitrakarma (Shraadh) - offering of water, food, etc. to the Brahmanas. TARPANA - Libation of water to the deceased ancestors, Brahmana-Bhoja - Feeding the Brahmins).

2. RISHI RINA - By doing Tarpana to the Rishis daily, one gets free from the debts, which Rishis have on us.

3. DEVA RINA - By doing worship of the deities we get liberated from DEVA RINA.

The same thing has been said by Sage AASHVAKAAYAN in the following way

ATHOCCHA TE GRIHASTHASYA NITYAKARMA YATHAVIDHI
YATKRITVAANRINYAMAAPNOTI DAIVAAT
PAITTRAYAACCH MAANUSHAAT O

The Nitya Karma of a man is being explained as in the scriptures, by performing which, a man is liberated from the RINA (Debts) which he has towards DEVA, RISHI and PITRA.

"JAAYAMAANO VAI BRAHMANAS TRIBHIRRINVAA JAAYATE"

According to the above shloka which has been derived from TAITIRIYA UPANISHAD means that As soon as a man takes birth, he carries three Rinas over his Head. To get liberated from these three Rina (Debts) performing the NITYA KARMA has claimed to be it's remedy.

There are Six Karmas in the NITYA KARMA

SANDHYAA SNAANAM JAPASHCHAIVA 
DEVATAANAAMCHA POOJANAM |
VAISHVADEVAM TATHATITHYAM SHAT KARMAANI DINE DINE ||

(A man should take bath SNAAN, perform SANDHYAA (worship in the evening), Japa (Chanting of Mantras) Devapoojan (Worship of Deities), BALIVAISHVADEVA (repenting atonement for such petty sins which are committed daily and are unavoidable, like we kill infinite number of germs while cooking,walking,cleaning the house etc. There are six Karma to be performed daily.

DUTIES (KRITYA) TO BE PERFORMED BEFORE
HAVING A BATH IN THE MORNING

The scriptures have explained some compulsory duties, which must be performed. Each GRIHASTHA (a householder) should perform these NITYA KARMA. According to the rules given in the scriptures, only after that he is fit to be called a SHAT-KARMA ADHIKAARI (or performer of six duties.)