viśo 'vartanta tasyorvor
loka-vṛttikarīr vibhoḥ
vaiÅ›yas tad-udbhavo vÄrtÄá¹
nṛṇÄá¹ yaḥ samavartayat
viÅ›aḥ - means of living by production and distribution; avartanta - generated; tasya - His (the gigantic form's); Å«rvoḥ - from the thighs; loka-vá¹›ttikarīḥ - means of livelihood; vibhoḥ - of the Lord; vaiÅ›yaḥ - the mercantile community; tat - their; udbhavaḥ - orientation; vÄrtÄm - means of living; nṛṇÄm - of all men; yaḥ - one who; samavartayat - executed.
Human society’s means of living is clearly mentioned here as viÅ›a, or agriculture and the business of distributing agricultural products, which involves transport, banking, etc. Industry is an artificial means of livelihood, and large-scale industry especially is the source of all the problems of society. In Bhagavad-gÄ«tÄ also the duties of the vaiÅ›yas, who are engaged in viÅ›a, are stated as cow protection, agriculture and business. We have already discussed that the human being can safely depend on the cow and agricultural land for his livelihood.
The exchange of produce by banking and transportation is a branch of this type of living. The vaiÅ›yas are divided into many subsections: some of them are called ká¹£etrÄ«, or landowners, some are called kṛṣaṇa, or land tillers, some of them are called tila-vaṇik, or grain raisers, some are called gandha-vaṇik, or merchants in spices, and some are called suvarṇa-vaṇik, or merchants in gold and banking. The brÄhmaṇas are the teachers and spiritual masters, the ká¹£atriyas protect the citizens from the hands of thieves and miscreants, and the vaiÅ›yas are in charge of production and distribution. The śūdras, the unintelligent class of men who cannot act independently in any of the above-mentioned activities, are meant for serving the three higher classes for their livelihood.
Formerly, the brÄhmaṇas were given all the necessities of life by the ká¹£atriyas and vaiÅ›yas because they had no time to spend making a living. The ká¹£atriyas would collect taxes from the vaiÅ›yas and śūdras, but the brÄhmaṇas were exempt from paying income tax or land revenue. That system of human society was so nice that there were no political, social and economic upheavals. The different castes, or varṇa classifications, are therefore essential for maintaining a peaceful human society.