Since the birth of mankind, people started living in groups, further they produced their necessary goods on their own. In the process of coexistence, there is a necessity for understanding others and also practicing of give and take policy. Among the relatives, a perfect understanding in terms of helping each other emanated automatically. After the emergence of civilization, people started living in villages and later migrated to towns and cities. Then the formation of countries and continents made people to connect internationally. In this process, their characteristics, living styles and business practices have improved to the current state of modern civilization across the world. There is a necessity to have guidelines for our life and culture, socialization and business organizations. In this respect, this text, “Elimaikkural” is fully developed based on authors 39 years of teaching and research experience, and his global societal observations. This text forms as a guide for the society at large and learning text for students at various levels starting from school to postgraduate level.