Matsyapurana 145.40

145.40

vijñeyaḥ śravaṇācchrautaḥ smaraṇātsmārta ucyate
ijyāvedātmakaḥ śrautaḥ smārto varṇāśramātmakaḥ
pratyaṅgāni pravakṣyāmi dharmasyeha tu lakṣaṇam //

These are the eight characteristics of the Siṣṭas viz, (1) Charity, (2) truthfulness (3) asceticism (4) learning (5) sacrifice 6) worship (7) Dama or self restraint, (8) want of greed In all the Manvantaras these Siṣṭa Manus and Saptaṛṣis practise the above mentioned eight characteristics of dharma, hence they are called Sisṭâchâras Śrauta is derived from hearing, and Smârta from remembering—38-40

Śrauta dharma is that which contains the Vedic mantras and the sacrificial rituals The one dealing with the Varṇâśramas is the Smârta dharma Now the different parts of the dharma will be defined—41