Vaisesika Sūtra 1.1.1

अथातो धर्मं व्याख्यास्यामः ॥१॥

athāto dharmaṁ vyākhyāsyāmaḥ ॥1॥

[अथ (atha) - now then; अतः (ataḥ) - therefore; धर्मम् (dharmaṁ) - dharma (righteousness/law); व्याख्यास्यामः (vyākhyāsyāmaḥ) - we shall explain;]

Now, therefore, we shall explain the concept of 'DHARMA'.