Nirutka deals with the etymological interpretations or  explanations of obscure words especially those found in the Vedas. Technically it deals with the difficult and obscure words of a dictionary, whose analysis and interpretation is vital to the study and understanding of the Vedas which are replete with mysterious symbolism not usually understood  by all. The most authoritative exponent of this branch of study is Yaksha, a Sanskrit grammarian and master of Sanskrit etymology, who lived before Panini. He is remembered for his monumental work called Nirukta, Nirukta deals with the interpretation and analysis of difficult words and provides insight into the hidden content of the Vedas. Since many Sanskrit words can be split into more than one way and the  Vedas contain many obscure and unknown words, an in-depth study of Nirkuta will help students discover the latent or hidden meaning of the Vedas and  understand their linguistic and philosophic significance.