Abstract
In an other publication (BODEWITZ, 2007a) I have discussed the lists of cardinal sins and vices, their specifications in the Veda and their parallels in the Western and Christian tradition. Now I will treat their positive counterparts (the virtues and merits), which do not have such clear enumerations (and partial parallels outside the Veda). Here the meaning of a few terms used to denote virtues and merits will be discussed, and an attempt will be made to get some information on their actual contents and background.