Manu's work, the Code of Manu, as it is called in English, is known as Manu-smriti, Manava-dharmashastra, and Manu-samhita. The present text possibly took its form during the Brahmanic revival in the first century B.C.

Manu-smriti consists of 2,685 verses. It is divided into twelve books. The first book carries an introductory section on creation. The second book gives the sources of law. It describes the first of the four 'vocations' (asrama) of life, i.e., of the 'celibate-student' (brahamachari), and gives an account of his duties. The third and fourth books deal with the second asrama, i.e. of the householder (grahasta), and the duties that should be followed. The occupations of the householder are also detailed out here. The fifth book describes the rules concerning women. The sixth book deals with the last two asrama, namely of forest dwelling (vanaprastha) and renunciation (samnyasa). Books seven, eight, and nine are concerned with the legal system, the sources of law, general political rules, duties of kings, civil and criminal laws, and domestic laws. The tenth book pertains to the origin, development, and rules of caste. It describes rules for the merchant caste (Vaishya), the menial caste (Sudra), and mixed castes. The general laws of morality, the nature of good and evil, gifts and sacrifice, and sins are the subject matter of the eleventh book.

The last book comprising Manu-smriti takes up for discussion the future consequences of good and bad actions, the nature of the soul, the concept of release from the cycle of birth and death (called moksa), and the theory of re-birth.