Professional Documents
Culture Documents
by
CA. Vineet Sodhani
M. Com., ACA
The Gita says, Carry out you duties after giving up desire for the fruits of action and be neutral to
either success or failure of the outcome. 5
Those who desire the fruits of their actions are declared as misers by Gita.6
No one can ever remain inactive for even a single moment. By desisting from action, one cannot
even maintain his body. Saying thus, Gita asks every one to perform his/her duty but without any
desire. 7
The desire, the concern, or, the activeness to fulfil ones duty is, in fact, not a desire and, thus,
not prohibited. Thus, the devotion/activeness to fulfil ones duty is not prohibited, however, the
desire to get reward out of action is prohibited by Gita.
2.2 The problem :
The students fear exams; they fear results. They are afraid of what will happen if they do not get
desired output. They are afraid of losing. They feel tensed during exams days. The exam
fever/tense creates so panic that the same has adverse impact onto their health/ memory/study.
The problem, as aforesaid, becomes more grave when a student enters into life as a professional,
be it in self-employment or in a job, because the pressure of life grows day by day with the growth
of life.
2.3 The solution :
Why do students fear exams ? Why do they fear failure ? The simple answer is They want to
win. Since they want to win, they fear failure. Since they want to do well, they fear doing unwell.
Is there any harm in having desire to win ? The proponents of western culture would say the
desire to win is a must for success. But, what extra one gets by having the desire to win ?
If one prepares well and performs well, without having any desire to get through or without
having any desire to secure any rank, wont he get good marks or the rank ?
Thus, desire to win is not a pre-requisite for success.
In fact, the desire to win adversely impacts the ability and, so also, the result. How ? Since one
wants to win, he spends a part of available time thinking what would happen if he doesnt win ?
The negative thought will take him to the world of fear and tensions, thereby, decreasing his
efficiency/ability. With less of ability and even less of time, he will not be able to prepare his best.
Since he will not be able to prepare his best, he will have lesser amount of self-confidence. The
result, of course, is going to be adverse i.e., one does not actually have what he could have.
If we focus all our attention towards studies and hardwork, which is our prime duty as a
student, and do not think about the result/outcome, we will have more time for our studies. We
will feel fresh with less of pressure, because our work is to study and we are not concerned with the
result. We will be less fearful, less tensed and full of lots of positive energy. Now, can anyone defeat
us ? Thus, we will study well, perform well in exams and will, undoubtedly, have good result.
Part 3 : APPLICATION OF KARMAYOGA BY STUDENTS
3.1 How a student should be :
Gita says, Knowledge can be attained only by such person who
(i)
(ii)
(iii)
is full of faith. 8
By mastering in senses, Gita means control over senses and not be distracted towards
materialistic pleasures. One who is frequently distracted cannot attain any knowledge. Every time
he gets distracted, he will have to make a fresh attempt. Thus, one should be in full control of senses
and well-disciplined. Lets not allow others to divert our mind/senses.
See Shrimad Bhagvad Gita, Chapter 2, Verse 48.
See Shrimad Bhagvad Gita, Chapter 2, Verse 49.
7
See Shrimad Bhagvad Gita, Chapter 3, Verses 5, 8 and 9.
8
See Shrimad Bhagvad Gita, Chapter 4, Verse 39
5
6
By mandating Exclusive devotion to practice Gita backs the famous saying Practice makes a
man perfect. No matter whatever is the field, one should exclusively devote himself to the practice
of that field. Success doesnt come by changing the fields, it comes by exclusive devotion to the
field. If anyone shifts from Chartered Accountancy course to any other course of study, can he
succeed without exclusive devotion ? Therefore, one should practice the knowledge with exclusive
devotion; as without practice, even the best of the brains wash away.
Lastly, but the most significantly, a student should be full of faith. Full of faith in the studies, the
knowledge, the books he reads, his teachers, in the examination system and, of course, himself.
Only a person with undaunted faith can succeed and attain knowledge. Those with uncertain mind
and full of doubts about the knowledge/teachers/examination system, end up spoiling everything.
Remember, Eklavya had full faith in his guru Dronacharya even when Dronacharya disagreed to
teach him. His full faith and devotion made him gain mastery at bow-arrows.
There may be other attributes/qualities also, but, more or less, they fall under three broad
categories stated above.
3.2 Seeking knowledge from teachers :
All would agree that, to be meaningful, the communication should be two-way. Most of the
students resort to one way communication i.e., the teacher teaches and they accept whatever is
taught without applying their mind and without any queries.
Knowledge is a process, which is incomplete by students queries. If student doesnt have any
query, then, either he knows everything, or, he has been so guided that no new idea generates in his
mind so as to make him seek answer to his query.
Gita says that one can attain all knowledge by satisfying the master with humbleness, relevant
queries, and sincere service. 9
Thus, relevant queries are a must to attain knowledge. In fact, Gita itself starts only on a
question by Arjuna about his duty. Gita continues with Arjuna raising queries/doubts and Sri
Krishna replying them. There can be no knowledge without a question being asked because a query
shows the interest of the student in the subject and great masters bring out the real knowledge only
on such interest being shown to them.
Therefore, one should have lateral thinking and one should seek knowledge by serving the
masters with relevant queries. The word relevant doesnt mean that a student should only ask
ticklish problems; it only means that a student should not ask irrelevant/extraneous questions. A
student should not be shy asking a very basic or fundamental question, as in Gita, even Arjuna
asked some very basic/simple questions.
3.3 Unleash the power within No one is weak :
Gita says, that everyone has the power and independence to raise himself high by his own
efforts. None should degrade himself. The person himself is his friend and he himself is his enemy.
The person who has mastered his senses and conquered his mind, senses and body is selfs friend,
and the person who has not so conquered, is his own enemy. 10
The power of self is, thus, beyond any limits. Every person has all the abilities to rise high and if
he doesnt do so, then, by ignoring his potential, he himself acts as an enemy to him. Every student
should, therefore, look into himself and make all efforts to enhance himself by controlling his mind,
senses and body. No student is weak. Those who think that they are weak are their own enemy.
3.4 Eating and sleeping habits & recreation :
We often hear some students saying, I study for 18 hours a day, or, I sleep for 2-3 hours a day
during exam days. We also hear some saying, I like eating too much during exam days, while some
others complain of lack of hunger.
Dismissing these extreme views, Gita says, the knowledge/yoga is neither for him who
overeats, nor for him who observes complete fast; it is neither for him who sleeps too much, nor
even for him who is constant awake. 11
See Shrimad Bhagvad Gita, Chapter 4, Verse 34
See Shrimad Bhagvad Gita, Chapter 6, Verses 5 and 6.
11
See Shrimad Bhagvad Gita, Chapter 6, Verse 16.
9
10
Then, who is entitled to knowledge ? Gita replies, the enlightening knowledge is accomplished
only by him who is
(i)
(ii)
(iii)
Hardwork that is resorted to out of foolish notion and is accompanied by self-torture or harm to
others is termed as evil by Gita. 13
Regulated Diet : Regulated diet means healthy, nutritious and light food. One should avoid too
much spicy, oily and junk food. Take liquids and drink ample water. Divide the diet into
installments so that there is no pressure on digestive system and there is no drowsiness. Fruits,
sprouts and boiled vegetables are nice eatables.
Regulated Re-creation : Recreation, as the name suggests, RE-creates a person i.e., it infuses new
enthusiasm and new energy, thus, re-creating a fresh person within us. For this purpose, a healthy
entertainment in a must. Entertainment may come from : music, games, hobbies etc. Everyone
should spend at least hour daily in recreation even when exams are nearby or are going on. This
helps avoid the pressure/tension. The re-creation should be resorted to during break-periods.
Regulation in performing actions : All our regular work/daily work should be well-regulated so
that important things are not delayed/left out. A time-table may be helpful but not very strict timetable, as strict time-tables last for a few days.
Regulated sleep and wakefulness : Sound sleep is necessary for good health and more so, for a
healthy mind. We cannot overload our mind because any overload shall not enter our mind. Just as
excessive eating comes out of the body through vomiting, in the same way, excess study doesnt
stay in our mind (of course, the vomit is invisible). Excessive sleeping will make us drowsy the
whole day and excessive wakefulness will destroy the intellect and memory creating too much
burden on mind and body. Though the requirement of sleep differs from body to body, but, 8 hours
a day is taken as an ideal figure. The sleep for 8 hours a day may, better, be divided into two
installments, 6-7 hours in the night and 1-2 hours in the daytime.
3.5 Distraction of mind & Consequences :
Students often complain of lack of concentration due to frequent distraction of mind (mind is
mann, often called heart by us in our daily life).
The same question was raised by Arjuna in Gita ...owing to impatience of mind, I do not
perceive stability of Yoga. The mind is very unsteady, confused, stubborn and powerful; therefore, I
consider it as difficult to control as the wind. 14
To this, Sri Krishna replied No doubt, the mind is restless and difficult to control. But, it can be
brought under control by repeated practice and dispassion. For a person of uncontrolled mind, the
achievement of knowledge is difficult, but, one who has control over his mind is definitely
successful. 15
Thus, a common problem of lack of concentration or lack of control over mind can only be
solved by
(i)
(ii)
Both, positive action by way of practice, and, negative action by way of disinterest are required
to have control over the mind.
Students would have a doubt that a single distraction would wash away their whole knowledge
and spoil their career. A similar doubt was raised by Arjuna thus : What becomes of the faithful
aspirant of knowledge who fails to control his passion and whose mind gets diverted ? Is he lost
like a scattered cloud who achieves neither knowledge nor worldly pleasures ? 16
See Shrimad Bhagvad Gita, Chapter 6, Verse 17.
See Shrimad Bhagvad Gita, Chapter 17, Verse 19.
14
See Shrimad Bhagvad Gita, Chapter 6, Verses 33-34.
15
See Shrimad Bhagvad Gita, Chapter 6, Verses 35-36.
16
See Shrimad Bhagvad Gita, Chapter 6, Verses 37-38.
12
13
To this, Sri Krishna replied the unsuccessful aspirant is not ruined because a person who
performs virtuous actions never meets ill-destiny. The unsuccessful aspirant revives, from his
earlier practices; his intelligence is centered in the attainment of knowledge. Thereafter, with
renewed energy, he again endeavors for the knowledge. 17
The faithful Students should have a sigh of ultimate relief that the level of knowledge attained
by them by continuous practice is never destructed even after being distracted. They can and they
should revive from earlier practices and, with renewed energy, restart their endeavor towards
attainment of knowledge.
3.6 About what others do and what others advise :
Achieving success is not a copy-paste exercise; it cannot come by doing what others have done.
Every student is different not only in mind and intellect, but, in his/her nature, thoughts and ideas.
Hence, what to do and what not; how to study and when to study, etc. cannot be copied down from
others. At professional level, it is expected that we find our own way to studying, memorizing and
writing. What we have done since our school days, for the purposes of study, may be useful, subject
to specific requirements of the examination/question.
We may definitely learn from experience of others. Gita also admits this by saying, whatever a
great man does, other men tend to do the same thing; the common man tends to follow the
standards set up by great man. 18
But, Gita issues a warning to such great advisors : those who are knowledgeable should not
create confusion in the mind of others by asking them to change their nature/thoughts. They
should, instead, suggest others how to do things rightly in a manner suiting their nature. 19
Thus, the experience of those who have attained success surely helps us in making an attempt in
right direction and also motivates us. But, the approach adopted by others cannot be copied down
in its entirety; the same should be changed to suit our nature and circumstances.
3.7 About blaming God/Fate/Examination system :
Most of the people are often heard saying that this world being a creation of the God, every one
does whatever the God desires him to do. They would say, whatever happens in this word is predestined and we, being mere puppets, follow the destiny. By saying thus, they try to shed away
their responsibility and accountability to their misdeeds.
Gita declares all this as non-sense. Gita says that God doesnt generate/create
(i)
the doership feeling in the doers of action (i.e., God doesnt create a feeling in the doer of
the action that I should do this action) ;
(ii)
(iii)
the manner in which a person shall get the fruit of his actions,
the nature of the person alone is responsible for all the three. 20
It is further declared that the omnipresent God doesnt contribute to the virtue or sin of anyone;
the knowledge is enveloped by ignorance and, therefore, the beings fall prey to delusion. 21
Thus, the God neither creates actions, nor does he create a feeling of doer-ship in anyone, nor
even the manner in which a doer shall get the fruits of action.
The God only determines the fruits that the actions should bear. 22 The God abides in the heart
of all creatures, causing them to revolve according to their nature/actions. 23
For example, if a person does anything bad, then, the feeling in such person to do that bad
action and that bad action, itself, are not created by God; it is the nature of that person which is
See Shrimad Bhagvad Gita, Chapter 6, Verses 40 and 43.
See Shrimad Bhagvad Gita, Chapter 3, Verse 21
19
See Shrimad Bhagvad Gita, Chapter 3, Verse 26
20
See Shrimad Bhagvad Gita, Chapter 5, Verse 14
21
See Shrimad Bhagvad Gita, Chapter 5, Verse 15
22
See Shrimad Bhagvad Gita, Chapter 7, Verse 22
23
See Shrimad Bhagvad Gita, Chapter 18, Verse 61
17
18
responsible. The God only determines the punishment of that bad action. Again, the manner in
which such person shall receive punishment is also not determined by God; the nature of that
person shall take him into such circumstances that he shall automatically get punishment as
determined by God. If the punishment is death and the person is a drunkard, he will die of
excessive drinking and so on.
The same is the case with the examination system. Hence, holding examination system
responsible for bad results is like blaming God for punishment of bad actions done by self.
In Ramcharitmanas, Goswami Tulsidas says Only cowards seek support from fate and only
lazy/indolent blame their fate. 24
Hence, a student should have full faith in examination system and should not seek support of
fate. Remember, Luck favours none.
Part 4 : HOW TO STUDY AND FACE EXAMS
4.1 The present examinations :
The CA Examinations (and other professional examinations) are getting more and more
demanding these days; and such demands include : exactness, conceptual clarity, analytical
expression, standard language (with use of technical terms wherever appropriate), good writing
skills, proper working notes, awareness of recent developments, etc. These aspects, though
common, often find mention in Examiners Comments of every attempt of the Examination.
It is also said that the papers are set lengthy and ticklish. Every paper is divided in two kinds
of questions
(i)
Lengthy, but not ticklish : In these questions, the examination expects from the
students that they show their speed and good writing skills along with short-cuts to
attempt the question in time with correct answer.
(ii) Ticklish, but, not lengthy : These questions, though small in solution, expect analytical
skills and advanced understanding of the subject.
Hence, both these skills need be developed to have good score. Now the question comes how ?
ONE CANNOT LEARN DRIVING WITHOUT ACTUALLY DRIVING !! Since the questions
in the examination are unsolved, it is better we make it a habit to refer BARE questions and
attempting them in unsolved format one by one starting from the easy ones to advanced ones.
AVOID REFERRING SOLUTION BOOK AND AUDITING THE SOLUTIONS. The more we write
at our hand, the better gets our knowledge, analytical skills, conceptual understanding, writing
skills and, of course, SPEED.
4.2 About studying and attempting questions :
The best mode of study is : (i)
First of all, by referring the name of the chapter/topic/para, create an image of what
should be contained therein ;
(ii) Then, refer the meaning portion contained therein. Our first reading of the meaning will
refine our knowledge, create queries into ourselves, and develop our interest therein.
(iii) Thereafter, we can continue with other details and so on so forth.
(iv) Then, attempt the question(s) that follow that heading.
In respect of theory question, read the question, understand its requirements and write, at least,
brief points thereof in the registers/answer-books. Check the hand-written answer with the
theoretical contents in the book. Well find ourselves improving not only in knowledge but in ideas
and mode of answering as we follow this approach. ORAL STUDY FOR EXAMS TO BE
CONDUCTED IN WRITING : Doesnt it appear to be odd. Hence, study has to be in writing even
for theoretical questions.
For numerical questions : After studying each concept, attempt the question(s) that follow. Start
with the easiest and then move to advanced ones step by step. How to attempt the numerical
24
See Ramcharitmanas by Goswami Tulsidas, Sundar Kand (Chapter 5), Doha 51, Chaupai 2.
First of all, write down the key information at one place in answer book. This will
help us : not missing key information and retaining the same into our memory.
(ii) In case of linked information, as we move on writing the key information, the linkages will
get uncovered in our mind.
(iii) Lastly, go to the requirement(s) of the question and start with the requirement(s) keeping
in view the information already written, applying the concepts understood, and writing
step by step solution thereto.
All results come out of action 25. Hence, one should prepare well, as the confidence and success
depend upon the actions.
4.3 About presentation :
Presentation of the solution in an art, not a science. While the answers, generally, are one (except
in case of different assumptions), but presentation differs from student to student. Hence,
presentation of the answer should be such that :(i)
(ii) the same is legible and clearly shows the steps involved and
(iii) correctly sets out all the working notes, assumptions, etc. and,
(iv) at the end, lists out the final solution as per the requirement of the question.
(v)
use of tables, charts, flowcharts in the solution to numerical questions may ease up
our work as well as the work of the examiner.
The solutions presented in most of the text book(s) reflect a presentation where the solution is
already available, which is not so in the case of the student. Hence, as often misunderstood, the
working notes need not appear at the end; in fact, every one starts with the working notes, and,
hence, we may also start with the same in our solution.
4.4 About memorizing :
We all agree that force/pressure is required where two opposites come together. The same is the
case with memory. If I am a student and Im devoted towards my duty with no other opposite
thought, no force will ever be required in memorizing.
We remember whatever were interested in. Then, lets create an interest in the subject : an
interest beyond merely securing good marks (which will come automatically with good knowledge
and skills), an interest to understand the subject, its scope and its requirements/limitations with its
applications. For a housewife, food making and its intricacies is not a tough exercise; because that's
what she is engaged in her daily life. Hence, let's make studies a regular affair, not an exercise to be
conducted just a few days before exams !! Regularity and Hard-work will make our memory
stronger and sharper and will also develop our interest.
4.5 About revising :
Revision is not : what we do at the last moment. Revision is a process, which starts when, after
completing a chapter, we put ourselves into an application mode whereby we tend to apply the
knowledge gained into real life or in practical situations. Entering into SLEEPING MODE (i.e.,
stopping revision) after study, would wipe out the whole understood. Hence, revision should be
brought into our regular schedule. For revision, adopt the following steps : (i)
Easy concepts, which once understood do not get withered away, should be studied
by reading and only 1 comprehensive question involving such concepts may be sufficient.
(ii) For medium-grade concepts, it's better to revise by solving 2-3 problems.
(iii) For advanced ones, one problem ON EACH TOPIC needs be solved.
It's better to avoid highlighting the questions, which we found difficult at the time of study. The
examination is not made of difficult questions. Adoption of this approach reflects NEGATIVITY,
whereby we HIGHLIGHT OUR PAST WEAKNESSES.
25