Answer: Option [C]The ‘Mitakshara’ is a vivṛti (legal commentary) on the Yajnavalkya Smriti best known for its theory of "inheritance by birth." It was written by Vagneswara, a scholar in the Western Chalukya court in the late eleventh and early twelfth century.. Along with the Dāyabhāga, it was considered one of the main authorities on Hindu Law from the time the British began administering laws in India.