PRACHINA VANIJYA AND

TRANSLATIONForII Semester

B.Com/BBA

Common Course

(2014 Admission)

UNIVERSITY OF CALICUTSCHOOL OF DISTANCE EDUCATION

Calicut University P.O. Malappuram, Kerala-673 635

PRACHINA VANIJYA AND

TRANSLATIONForII Semester

B.Com/BBA

Common Course

(2014 Admission)

UNIVERSITY OF CALICUTSCHOOL OF DISTANCE EDUCATION

Calicut University P.O. Malappuram, Kerala-673 635

PRACHINA VANIJYA AND

TRANSLATIONForII Semester

B.Com/BBA

Common Course

(2014 Admission)

UNIVERSITY OF CALICUTSCHOOL OF DISTANCE EDUCATION

Calicut University P.O. Malappuram, Kerala-673 635

UNIVERSITY OF CALICUTSCHOOL OF DISTANCE EDUCATIONB.Com/BBA

II Semester

Common Course in Sanskrit

PRACHINA VANIJYA AND TRANSLATIONPrepared by: Dr.Indira,Guest Lecturer Department of Sanskrit,Sreekrishnapuram VTB College, Palakkad.Scrutinised By: Sri.M.K.Narayanan Namboodiri,Associate Professor, Department of Sanskrit,Sreekrishnapuram VTB College, Palakkad.

Layout: Computer Section, SDE

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Contents Page

MODULE – I PRACINA VANIJYAM 5

UNIT : ONE ܨµ÷÷µ÷Ñ 1 Ö Ü£÷‘√÷¥÷„£À£Íø÷Ñ Ö

CHAPTER 1 ABOUT WEALTH 5

UNIT: TWO ܨµ÷÷µ÷Ñ 2. ç˙÷Íø÷√÷¥÷„£À£Íø÷ÑÖ

CHAPTER 2 ABOUT TREASURY (KOSA) 10

UNIT: THREE ܨµ÷÷µ÷Ñ 3. æ÷÷ü÷÷‘√÷¥÷„ßÍø÷ÑÖÖ

CHAPTER 3 ABOUT VARTA 15

UNIT : FOUR ܨµ÷÷µ÷Ñ 4 ø÷„ªç ÷¨µ÷Å÷ÑÖ

CHAPTER 4 THE SUPERINTENDENT OF TOLLS 19

UNIT:FIVE ܨµ÷÷µ÷Ñ-5. æµ÷æ÷∆÷∏√£÷÷Ø÷≠÷÷ ◊æ÷æ÷÷£Ø÷£◊≠÷≤÷≠¨÷øî÷ÖÖCHAPTER 5 ADMINISTRATION OF JUSTICE AND 24

TYPES OF LEGAL DISPUTES

UNIT SIX ܨµ÷÷µ÷Ñ 6 ª÷Íèµ÷√÷¥÷„ßÍø÷Ñ Ö

CHAPTER SIX ABOUT DOCUMENTS 28

MODULE - I

PRACINA VANIJYAMPrachina vanijyam is a collection of some concepts regarding trade and commerce in ancient India

which were revealed in ancient texts like Arthasastra, Sukraniti, Kamandakanitisara, Somadeva’s Nitisutras,Brhaspat’s Nitisutrani and Manusmrithi. These texts are intended for the administration to the routineduties of a king.

Dr. M. Sivakumara Swamy, Rtd: Professor of Sanskrit, Bangalore University, Bangalore has donea lot to the field of commerce by way of editing this text. The students of commerce should be thankful toDr. Sivakumara Swamy for unearthing and bringing to light this ancient treasure to knowledge to modernworld.

Prachina vanijyam contains 13 chapter concerned with different topics on trade and commerce.Out of which only six chapters are included in the syllabi of B.com programme. They are Chapter 1Arthasamuddesa(About wealth), Chapter 2 Kosasamuddesa (About treasury), Chapter 3 Varthasamauddesa (About Vartha), Chapter 9 -Sulkadhyaksha (The superintendent of tolls), Chapter 11-Vyavahara sthapana Vivadapadanibandhasca (Administration of justice and types of legal disputes), Chapter13 – Lekhya samuddesa (About Douments).

The study of these chapters may help the student of commerce to achieve a several awareness oftrade and commerce prevailed in ancient India. There by they would be able to understand and comparetrade and commerce in modern perspective.

UNIT : ONE

Ø÷œ÷ì÷fl≠÷æ÷÷◊ù÷ïµ÷¥÷À Ö

ܨµ÷÷µ÷Ñ 1 Ö Ü¸£÷‘√÷¥÷„£À£Íø÷Ñ Ö

CHAPTER 1

ABOUT WEALTH

Ü£÷’ Ü÷ï÷‘µ÷Íü÷À Ö µ÷Ã√µ÷Ã÷£÷‘∏÷◊ø÷∏¤√ü÷ ü÷√µ÷ ◊¥÷°÷÷◊ù÷ ÷¥÷‘Ñ ◊æ÷£Àµ÷÷ ê÷„ù÷÷Ñ ◊æ÷å∏¥÷Ñ æ÷È£À◊¨÷øî÷ Ö Ü¨÷≠÷Í≠÷÷£÷‘¥÷÷ï÷‘◊µ÷Ãü÷„” ≠÷ ø÷çÀ µ÷Ãü÷Í, ê÷ï÷÷Í

Üê÷ï÷Í≠÷Íæ÷ Ö ÷≠÷¥÷ʪ÷” ï÷ê÷ü÷À , √÷æ÷÷‘◊ù÷ ü÷°÷ √÷¤≠ü÷Ö ◊≠÷¨÷‘≠÷÷Í ¥÷Èü÷Ñ (áæ÷) Ö

≤÷÷∆‘√Ø÷üµ÷Ã÷◊≠÷ ≠÷fl◊ü÷√÷Ê°÷÷◊ù÷ Ö

Wealth should be earned. He who has wealth gets friends, religion (dharma), Knowledge, merit,

valour and wisdom. One without wealth cannot earn wealth, as one without an elephant cannot catch anelephant. Wealth is the fundamental need of the world. Everything depends upon wealth. One withoutmoney is as good as dead.

(From Brhaspati’s Nitisutras)

[\w kam¿÷nt°≠XmWv. [\hm\v amXsa kplrØpIfpw, [¿Ωhpw,

Adnhpw, KpWhpw,]cmIahpw _p≤nbpw D≠mhpIbp≈q. F]ImcamtWm

B\sb IqSmsX B\sb ]nSn°m≥ IgnbmØXv A]Imcw [\an√mØh\v [\w

t\Sm≥ Ignbn√. [\minXamWv temIw. F√mw [\sØ Bibn®mWv

\nesIm≈p∂Xv. ]Wan√mØh≥ ]nWamWv.

k¿t∆ KpWmx Im©\amib¥n

Ü£÷‘√÷”Ø÷ü÷À Ø÷œçÈ ◊ü÷√÷”Ø÷£”¸” ç˙∏÷Í◊ü÷ Ö æ÷È¢÷◊ü÷¥÷ʪ÷¥÷£÷‘ª÷÷≥÷Ñ Ö Ü£÷‘¥÷ʪ÷÷Ó ÷¥÷‘ç ÷¥÷÷Ó Ö √÷„è÷√µ÷à ¥÷ʪ÷” ÷¥÷‘Ñ, ÷¥÷‘√µ÷à ¥÷ʪ÷” Ü£÷‘Ñ, Ü£÷‘√µ÷à ¥÷ʪ÷”

∏÷ïµ÷Ã¥÷ÀÖÜ£÷‘¥÷ʪ÷” √÷æ÷’” ç ÷µ÷Ã’”, µ÷ãªØ÷Ø÷œµ÷Ãü≠÷÷ü÷À ç ÷µ÷Ñ◊√÷£À◊¨÷≥÷‘æ÷◊ü÷Ö Ü£÷Ϭ÷ù÷÷ ≠÷ æµ÷Ã√÷≠÷ͬ÷„ ê÷ùµ÷Ãü÷ÍÖ Ü£÷‘ü÷÷Í◊¬÷ù÷” ◊∆ ∏÷ï÷÷≠÷” ¡÷flÑ Ø÷◊∏üµ÷Ãï÷◊ü÷Ö

≥÷÷êµ÷Ãæ÷≠ü÷¥÷ص÷ÃØ÷∏flŵ÷Ãç ÷◊∏ù÷” ¡÷flÑ Ø÷◊∏üµ÷Ãï÷◊ü÷Ö

(ì÷÷ù÷åµ÷Ã≠÷fl◊ü÷√÷Ê°÷÷◊ù÷)

The increase in wealth helps to increase natural resources. The attainment of wealth is throughhuman profession (vrtti). The pursuit of Dharma and Kamadepend upon wealth. The religious pursuit givesrise to happiness. Wealth is necessary for the pursuit of religion. King’s rule(Rajyam) is conducive towealth. It is through wealth that all purposes are achieved. To desire for wealth is not at all a vice. TheKing, who is satisfied with wealth alone, is rejected by the Goddess of Wealth. One who is wealthy but notdiscreet, is also left by the goddess of Wealth.

(From Canakya’s Nitisutras)

[\w ]IrXn kºØns\ D≠m°p∂p. D]Poh\ØneqsS thWw [\w

kºmZn°m≥. [¿ΩIma߃ A¿∞Øn¬ \n∂v D≠mIp∂p. [¿ΩØn¬ \n∂v

kpJhpw, A¿∞Øn¬ \n∂v [¿Ωhpw, cmPmhns‚ I¿ΩØn¬ \n∂v A¿∞hpw

D≠mIp∂p. F√m Imcyßfpw A¿∞minXamWv. Fs¥∂m¬ A¿∞ap≈h≥

^e߃ Ffp∏Øn¬ t\Sp∂p. [\tamlw, hyk\ßfpsS Iq´Øn¬

]cnKWn°s∏Sp∂n√. [\Øn¬ amXw kt¥mjn°p∂h\pw, `mKyhm\msW¶nepw

hnthIan√mØ cmPmhns\ [\ tZhXt]mepw Dt]£n°p∂p

Ü£÷Ï≥µ÷Ã÷Í ◊∆¸ ◊æ÷æ÷È®Í≥µ÷Ã÷Í √÷”≥÷Èü÷Í≥µ÷Ã√ü÷ü÷√ü÷ü÷ÑÖ

◊çŒ µ÷Ã÷Ñ √÷æ÷÷‘Ñ Ø÷œæ÷ü÷‘≠ü÷Í Ø÷æ÷‘ü÷Í≥µ÷à áæ÷÷Ø÷ê÷÷Ñ ÖÖ

Ü£÷÷‘ £¸¥÷‘øî÷ ç ÷¥÷øî÷ √æ÷ê÷‘øî÷Óæ÷ ≠÷∏÷◊¨÷Ø÷Ö

Ø÷œ÷ù÷µ÷Ã÷°÷÷◊Ø÷ ª÷÷Íç √µ÷à ◊æ÷≠÷÷ £÷’” ≠÷ ◊√÷¨™◊ü÷ÖÖ

(¥÷∆¸÷≥÷÷∏ü÷” ø÷÷¤≠ü÷Ø÷æ÷’¥÷À)

Ü≠æ÷µ÷Ñ - Ü÷Ø÷ê÷÷Ñ Ø÷æ÷‘ü÷Í≥µ÷Ñ Ø÷œæ÷ü÷‘≠ü÷ü÷Í, ü÷ü÷√ü÷ü÷Ñ √÷”≥÷Èü÷Í≥µ÷Ñ ◊æ÷æ÷È £Í≥µ÷Ñ Ü£÷Ï≥µ÷Ñ √÷æ÷÷‘Ñ ◊çŒ µ÷÷Ñ Ø÷œæ÷ü÷‘≠ü÷Í ◊∆¸Ö

∆Í ≠÷∏÷◊¨÷Ø÷, Ü£÷÷‘ü÷À ÷¥÷‘Ñ ç ÷¥÷Ñ √æ÷ê÷‘Ñ ì÷, ª÷÷Íç √µ÷ Ø÷œ÷ù÷µ÷÷°÷÷◊Ø÷ Ü£÷’” ◊æ÷≠÷÷ ≠÷ ◊√÷¨™◊ü÷Ö

As rivers flow down from the mountains, so does all our achievements emerge from the abundant,all – inclusive wealth.

Oh, King, It is through wealth that religion (dharma), pleasure (kama) heaven and worldly life areachieved. Without wealth nothing is achieved.

(From Mahabharata Santiparva)

1.F]ImcamtWm ]¿∆Xßfn¬ \n∂v \ZnIƒ ]pds∏Sp∂Xv A]Imcw

kºpjvSnbn¬ \n∂mWv \ΩpsS F√mØcw kºØpw ]pds∏Sp∂Xv.

2.A√tbm cmPmth ˛ A¿∞Øn¬ ([\Øn¬) \n∂v amXsa [¿Ωhpw,

Imahpw, kz¿§Xpeyamb kpJh pw, ]]©Ønse kpJhpw t\Sm≥ Ignbq.

kºØn√mØh\v ChnsS H∂pw t\Sm≥ Ignbn√.

Ü£÷‘√÷¥÷÷£÷≠÷Í æ÷Ó◊∏¸ù÷÷” √÷íÀê÷ ãæ÷ ≠÷ ç ü÷‘æµ÷ÃÑÖ Ü£÷‘◊√÷¨£¸÷Ó æ÷Ó◊∏¸ù÷” ≠÷ ◊æ÷¿æ÷√÷Íü÷ÀÖ Ü£÷÷‘ ÷fl≠÷ ãæ÷ ◊≠÷µ÷ü÷√÷”≤÷≠¨÷ÑÖ Ü¥÷∏¸æ÷£¸£÷‘ï÷÷ü÷¥÷÷ï÷‘µ÷Íü÷ÀÖ

Ü£÷‘æ÷÷≠÷À √÷æ÷‘ª÷÷Íç √µ÷ ≤÷∆„¥÷ü÷ÑÖ ¥÷∆Í≠¶¥÷◊Ø÷ Ü£÷‘∆fl≠÷” ≠÷ ≤÷∆„¥÷≠µ÷ü÷Í ª÷÷Íç˙ÑÖ £÷◊∏£Àµ÷’” è÷ª÷„ Ø÷„π ¬÷√µ÷ √÷ï÷fl◊æ÷ü÷” ¥÷∏ù÷¥÷ÀÖ

(ì÷÷ù÷åµ÷Ã≠÷fl◊ü÷√÷Ê°÷÷◊ù÷)

While acquiring wealth one should not have any association with enemies. In respect of achievingwealth, enemies are not to be trusted. Any permanent relation depends on wealth. One should earn wealthas if one were immortal.

He who has wealth is dear to all. Let him be Mahendra, people would not respect him, if he doesnot have wealth.

(From Canakya’s Nitisutras)

[\w B¿÷n°p∂ ]Ibbn¬ Hcn°epw iXp°fpambn _‘ap≠m°cpXv.

[\kºmZ\ ImcyØn¬ iXp°sf hnizkn°cpXv . F√m _‘ßfpw

Du´nbpd∏n°s∏Sp∂Xv [\sØ Bibn®mWv. AacXzsØ t]mse [\w

kºmZn°mWw, [\hms\ F√mhcpw CjvSs∏Sp∂p, _lpam\n°p∂p. \n¿≤\≥

tZthµ\mbmepw temIw _lpam\n°p∂n√. ZmcnZyw Hcp hy‡nbpsS acW

Xpeyamb PohnXamWv.

µ÷Ñ çÈ ø÷÷£÷‘Ñ çÈ ø÷ê÷æ÷Ñ çÈ ø÷≥÷Èüµ÷Ñ çÈ ø÷÷◊ü÷◊£÷ÑÖ

√÷ æ÷Ó ∏÷ï÷≠÷À çÈ ø÷÷Í ≠÷÷¥÷ ≠÷ ø÷∏¸fl∏¸çÈ ø÷Ñ çÈ ø÷ÑÖÖ

(¥÷∆¸÷≥÷÷∏ü÷” ø÷÷¤≠ü÷Ø÷æ÷’¥÷À)

Ü≠æ÷µ÷Ñ - ∆Í ∏÷ï÷≠÷À, çÈ ø÷Ñ ≠÷÷¥÷ ø÷∏¸fl∏¸çÈ ø÷Ñ ≠÷Ö µ÷Ñ çÈ ø÷÷£÷‘Ñ, çÈ ø÷ê÷÷æ÷Ñ, çÈ ø÷≥÷Èüµ÷Ñ, çÈ ø÷÷◊ü÷◊£÷Ñ √÷Ñ çÈ ø÷ÑÖ

He who has the scarcity of money, cows, servants and guests is truly lean; the physically lean aloneis not really lean.

(From Mahabharata Santiparvan)

Hcp hy‡nbpsS icoctimjn∏√m IriXbmbn IW°m°s∏Sp∂Xv. adn®v

Hcp hy‡nbpsS kºmZyamb [\w, ]ip°ƒ, tkhI¿, AXnYnIƒ F∂nhbpsS

timjn∏mWv Hcp hy‡nbpsS bYm¿∞amb IriXbmbn (timjn∏v)

IW°m°p∂Xv.

◊æ÷∫˛Ø÷÷Ísص÷£÷‘æ÷÷≠÷À √÷„∫˛Ø÷ÑÖ Ü£÷ü÷÷∏¸¥÷◊Ø÷ Ü£÷‘æ÷≠ü÷¥÷Ÿ£÷≠÷÷Í ≠÷ üµ÷ï÷¤≠ü÷Ö Üç„ ª÷fl≠÷÷Í s◊Ø÷ ¨÷≠÷æ÷÷≠÷À ç„ ª÷fl≠÷÷◊ ¸◊ø÷¬ô¸ÑÖ µ÷ü÷Ñ

√÷æ÷‘Ø÷œµ÷÷Íï÷≠÷◊√÷¤¨£¸Ñ √÷÷Í s£÷‘ÑÖ

(ì÷÷ù÷åµ÷Ã≠÷fl◊ü÷√÷Ê°÷÷◊ù÷)

Be he deformed, the wealthy man is indeed handsome. He may not be generous enough. Yet thesuppliants do not leave him. He may not belong to a noble family, yet he is deemed nobler than noble. Thatfrom which all purposes are achieved is alone wealth.

(From Canakya’s Nitisutras)

[\ap≈h≥ hncq]\msW¶nepw kpµc\mWv. Zm\ioe\s√¶nepw, [\hms\

[\m¿∞nIƒ Dt]£n°p∂n√. Ieo\≥ As√¶nepw [\hm≥ BsW¶n¬

Ipeo\Xt\°mƒ hninjvS\mWv. F¥psIms≠∂m¬ F√mImcyßfpw

t\SnØcp∂Xv [\amWv.

√÷÷Í s£÷‘√µ÷ ≥÷÷ï÷≠÷” µ÷÷Í s£÷‘÷≠÷„≤÷≠¨÷Í≠÷ Ü£÷‘¥÷≠÷„≥÷æ÷◊ü÷Ö Üª÷≤¨÷ª÷÷≥÷Ñ ª÷≤¨÷Ø÷◊∏¸∏¸Å÷ù÷” ∏¸◊Å÷ü÷- ◊æ÷æ÷¨÷‘≠÷” æ÷È £√µ÷ ü÷fl£÷Ϭ÷„ Ø÷œ◊ü÷Ø÷÷£¸≠÷”

ì÷÷£÷÷‘≠÷„≤÷≠¨÷ÑÖ

He is the fit recipient of wealth, - who experiences it with its sequence. The sequence of wealth consistsin acquiring what is not acquired, protecting what is acquired, developing what is protected andpresenting what is developed to the persons in service (dignitaries).

BcmWv A¿∞m\p_‘ambn [\sØ A\p`hn°p∂Xv AbmfmWv

bYm¿∞Øn¬ [\sØ A\p`hn°p∂Xv. A¿∞m\p _‘w F∂p ]dbp∂Xv

t\SmØXv t\SpI, t\SnbXns\ kwc£n°pI, kwc£n®Xns\ h¿≤n∏n°pI,

h¿≤n∏n®Xns\ Xn¿∞ßfn¬ ka¿∏n°pI.

÷¥÷‘√÷¥÷æ÷÷◊µ÷≠÷Ñ ç ÷∏Àµ÷√÷¥÷æ÷÷◊µ÷≠÷øî÷ Ø÷„π ¬÷÷Ñ ü÷fl£÷‘¥÷ÀÖ ü÷fl£÷‘¥÷£÷Ï≠÷÷√÷”≥÷÷æ÷µ÷≠¥÷¨÷„îî˚î˚°÷” áæ÷ √÷æ÷÷‘ü¥÷≠÷÷ ◊æ÷≠÷øµ÷◊ü÷Ö ü÷÷£÷¤üæ÷ç˙¥÷ʪ÷∆¸∏¸ç˙£¸µ÷Ϭ÷„

≠÷÷√÷„ª÷≥÷Ñ Ø÷œüµ÷æ÷÷µ÷ÑÖ µ÷Ñ ◊ç˙¥÷◊Ø÷ Ü√÷¤òî÷üµ÷ àüØ÷Æ÷¥÷£÷‘¥÷Ø÷æµ÷µ÷◊ü÷ √÷Ñ ü÷÷£÷¤üæ÷ç˙ÑÖ µ÷Ñ ◊Ø÷ü÷ÈØ÷Óü÷÷¥÷∆¸¥÷£÷’” Ü≠µ÷÷µ÷Í≠÷ ≥÷Å÷µ÷◊ü÷ √÷Ñ ¥÷ʪ÷∆¸∏¸ÑÖ µ÷Ñ

≥÷Èüµ÷÷ü¥÷Ø÷flõ÷≥µ÷÷¥÷£÷‘” √÷¤òî÷≠÷÷Í◊ü÷ √÷Ñ ç˙£¸µ÷‘ÑÖ ü÷÷£÷¤üæ÷ç˙¥÷ʪ÷∆¸∏¸µ÷÷ÍÑ Ü÷µ÷üµ÷÷” ≠÷÷¤√ü÷ ç˙ªµ÷÷ù÷¥÷ÀÖ ç˙£¸µ÷‘√µ÷ Ü£÷‘√÷”ê÷œ∆¸Ñ ∏÷ï÷£÷µ÷÷£ü÷√ç˙∏‹ˆù÷÷”

Ü≠µ÷ü÷¥÷√µ÷ ◊≠÷◊¨÷ÑÖ

Those who are connected with religion and those who are connected with royal service are thedignitaries. Without honoring the dignitaries with wealth one meets with total destruction like a Madhucchatra.Calamities are not rare in the case of Tadatvika, Mulahara and Kadarya. He who does not collect (orsave) anything and wastes everything that is acquired is Tadatvika. He who enjoys unjustly the wealthinherited from his predecessors is Mulahara. He who accumulates wealth by putting his dependents andhimself to torture is Kadarya. There is no welfare in future for the Tadatvika and the Mulahara. Theaccumulated wealth of the Kadarya will be the treasure of the king or a kinsman or thieves.

Xo¿∞w F∂m¬ aX]cambpw cmPtkhbpambn _‘s∏´ a\pjy\mWv.

kw]qPysc _lpam\n°msX D≠m°p∂ [\w a[pOXw (CØn°Æn) t]mse

\in®p t]mIp∂p. XZmXznI∑m¿°pw, apelc∑m¿°pw, IZcy∑m¿°pw Zpc¥ßƒ

kpe`amWv. H∂pw kºmZn®psh°msX [\w apgph≥ Nnehm°p∂hcmWv

XmZmXznI¿. BcmtWm ]q¿hnIcn¬\n∂p In´nb [\w \oXn]q¿hIa√msX

Nnehm°p∂h¿ aqelc∑m¿. `rXy]oUbneqsSbpw Bfl]oUbneqsSbpw [\w

kºmZn°p∂Xv BcmtWm Ah¿ IZcy∑m¿. XmZmXznIcptSsbm, aqelc∑mcptStbm

[\w sIm≠v `mhnbn¬ B¿°pw ]tbmP\w D≠mIp∂n√. F∂m¬ IZcy∑mcpsS

Iq´nsh® kzØv cmPmhn\pw, cmPtkhI∑m¿°pw I≈∑m¿°pw \n[nbmIp∂p

Ü◊ü÷æµ÷µ÷Ñ ÜØ÷÷°÷æµ÷µ÷øî÷ Ü£÷‘√µ÷ £Ê¬÷ù÷¥÷ÀÖ Ü£÷‘£Ê¬÷ù÷Ñ ç„ ≤÷Í∏¸÷Ís◊Ø÷ ≥÷æ÷◊ü÷ ◊≥÷Å÷÷≥÷÷ï÷≠÷¥÷ÀÖ ç ÷µ÷÷‘Ÿ£÷≠÷Ñ Ø÷„π ¬÷÷≠÷À ª÷òî÷ª÷„òî÷◊≠÷ø÷÷î÷∏÷ù÷÷”

≥÷Êü÷≤÷ÿª÷” ç„ µ÷÷‘ü÷ÀÖ ª÷òî÷÷Í ◊∆¸ √÷æ÷‘Ø÷÷ü÷ç ÷≠÷÷” Ü÷ê÷¥÷≠÷´÷∏¸¥÷ÀÖª÷òî÷Í≠÷ ç ÷µ÷‘ç ÷◊∏¸◊≥÷Ñ à∏¸≥÷œæ÷ü÷À √æ÷÷¥÷fl ◊æ÷çŒ flµ÷ü÷ÍÖ ª÷òî÷Í≠÷ ∏÷ñ÷Ñ Ü£÷‘ª÷÷≥÷Ñ

Ø÷œ÷√÷÷£¸◊æ÷¨æ÷”√÷≠÷Í≠÷ ª÷÷Í∆¸ç˙flª÷ç˙ª÷÷≥÷ áæ÷Ö ∏÷ñ÷÷Í ª÷òî÷Í≠÷ ç ÷µ÷‘ç ÷∏¸ù÷” ç √µ÷ ≠÷÷¥÷ ç˙ªµ÷÷ù÷¥÷ÀÖ £Íæ÷ü÷÷◊Ø÷ µ÷◊£¸ ì÷÷Í∏ͬ÷„ ◊¥÷ª÷◊ü÷, ç„ ü÷Ñ Ø÷œï÷÷≠÷÷”

ç„ ø÷ª÷¥÷ÀÖ ª÷òî÷Í≠÷ Ü£÷÷ÏØ÷÷µ÷” £¸ø÷‘µ÷≠÷À £Íø÷” ç˙÷Íø÷” ◊¥÷°÷” ü÷≠°÷” ì÷ ≥÷Å÷µ÷◊ü÷Ö

(√÷÷Í¥÷£Íæ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷)

Spending excessively and spending on the undeserving (persons or undertakings) are the misusesof wealth. Even a Kubera who misuses wealth is reduced to the state of a beggar. (If the king does notmeet the subjects), he would make the persons coming for getting some work done the victims of thegoblins that extract bribes. The bribe happens to be the door for all sins. Those who do some work inreturn for a bribe will sell the master as if he were a goat (Urabhra). Getting profit through bribes on thepart of the king (and others) is like acquiring an iron bolt through the destruction of the mansion. If the kinggets that work done (by his servants) for some bribe, for whose welfare could it be? If the god also joinsthe thieves, from where can we expect safety for the subjects? By manifesting bribe as the mean ofacquiring wealth one destroys (eats up) the kingdom, allies, and the administration. Wealth of the subjectsof the kingdom is like a treasure fallen into (deposited in) a well, which can be discovered at a later time.

(From Somadeva’s Nitisutras)

AXnhybhpw A¿lXbn√mØh¿°v \evIepw ]WanS]mSnse c≠v

tZmjßfmWv. Ipt_c\msW¶nepw [\w AanXambn D]tbmKn®m¬

bmNI\mbnØocpw. cmPmhv th≠ coXnbn¬ i≤n°mXncp∂m¬ Imcyw t\Sm≥

hcp∂hsc AgnaXn°mcmb sNIpØm∑m¿ AgnaXn°pw ssI°qen°pw

]mXo±Xcm°pw. ssI°qenbmWv ]n∂oSv D≠mIp∂ F√m hn]Øp°fptSbpw

]SnhmXn¬. ssI°qen hmßp∂h≥ kz¥w bPam\s\, t]m‰n hf¿Ønb BSns\

F∂Xpt]mse hn¬°pIbmWv sNøp∂Xv. emt`—tbmSpIqSn ssI°qensb ImWp∂

cmPmhv AbmfpsS Xs∂ aWnaµncw \in∏n®v CcpºvXmgv \n¿Ωn°p∂Xpt]msebmWv.

cmPmhv ssI°qensImSpØv Xs‚ tkhIsc ]WnsbSp∏n®m¬ AXv B¿°mWv

KpWIcambn `hn°pI? tZh∑m¿ t]mepw I≈∑m¿°v Iq´p\n∂m¬ ]ns∂

]PIƒ°v FhnsS \n∂mWv kwc£Ww In´pI. [\w kºmZn°m\p≈ am¿§ambn

ssI°qen hf¿Øn sIm≠p h∂m¬ AXv cmPhwitØbpw tZitØbpw

`cWtØbpw \in∏n°p∂p. ]PmkºØv F∂Xv C\ambn \nt£]n°s∏´ \n[n

F∂Xpt]mse ]n¬°meØv ]tbmP\s∏SpØp∂XmWv.

UNIT: TWO

ܨµ÷÷µ÷Ñ 2. ç˙÷Íø÷√÷¥÷„£À£Íø÷ÑÖ

ABOUT TREASURY (KOSA)

µ÷Ñ ◊æ÷Ø÷◊£¸ √÷”Ø÷◊£¸ ì÷ √æ÷÷◊¥÷≠÷√ü÷≠°÷÷≥µ÷„£¸µ÷” ç˙÷ͬ÷µ÷◊ü÷ √÷”øª÷ͬ÷µ÷◊ü÷ √÷ ç˙÷Íø÷ÑÖÜ◊ü÷ø÷◊µ÷ü÷-

∏ü≠÷◊∆¸∏¸ùµ÷∏¸ï÷ü÷Ø÷œ÷µ÷Ñ æµ÷÷æ÷∆¸÷◊∏¸ç˙≠÷÷ù÷ç˙≤÷∆„ª÷Ñ ¥÷∆¸÷Ø÷◊£¸ æµ÷µ÷√÷∆¸øî÷Í◊ü÷ ç˙÷Íø÷ê÷„ù÷÷ÑÖ

That which keeps the king efficient in administration both at times of adversity and prosperity iscalled kosa (kosayati – samslesayati iti). The merit of kosa are : excessive content of jewels, gold andsilver, richness in the coins that are current and ability to stand the pressure of expenditure at times ofadversity.

Hcp cmPmhns‚ `cW]camb Ignhns\ kºØnepw, B]Ønepw

klmbn°p∂XmWv tImiw. (JP\mhv). [mcmfw cXv\w, kz¿Æw, sh≈n, Ct∏mƒ

\nehnep≈ \mWb tiJcw F∂nhbpw Xncn®SnIfn¬ cmPyØns‚ NnehpIƒ

\nb¥n°¬ F∂nhbmWv tImiØns‚ KpW߃.

¨÷¥÷‘∆Íü÷÷Í√ü÷£÷÷£÷÷‘µ÷ ≥÷Èüµ÷÷≠÷÷” ≥÷∏¸ù÷÷µ÷ ì÷Ö

Ü÷Ø÷£¸£÷’” ì÷ √÷”∏¸Åµ÷Ñ ç˙÷Íø÷Ñ ç˙÷Íø÷æ÷ü÷÷ √÷£÷ÖÖ

Ü≠æ÷µ÷Ñ - ¨÷¥÷‘∆Íü÷÷ÍÑ Ü£÷÷‘µ÷ µ÷£÷÷ ≥÷Èüµ÷÷≠÷÷” ≥÷∏¸ù÷÷µ÷ ì÷, Ü÷Ø÷£¸£÷’” ì÷ ç˙÷Íø÷æ÷ü÷÷ √÷£÷ ç˙÷Íø÷Ñ √÷”∏¸Åµ÷ÑÖ

Kosa should always be protected by the master for the purpose of Dharma, for materialprosperity, for nourishing servants and for all contingencies in adversity.

1.F√m ImeØpw [¿ΩImcy߃ sNøm≥ th≠nbpw, [\kºmZ\Øn\pw,

tkhI∑mcpsS ImcyØn\pw, B]ØpImeØv AXymhiyImcy߃

\n¿∆ln°m\pw th≠nbmWv JP\mhv kwc£n°s∏tS≠Xv.

ç˙÷Íø÷” √÷”æ÷¨÷‘µ÷≠÷À àüØ÷Æ÷¥÷£÷‘¥÷„Ø÷µ÷„òï÷flü÷Ö ç„ ü÷√ü÷√µ÷÷µ÷üµ÷÷” ¡÷͵÷÷”◊√÷ µ÷Ñ Ø÷œüµ÷∆” ç ÷◊ç˙ùµ÷µ÷÷◊Ø÷ ç˙÷Íø÷” ≠÷ æ÷¨÷‘µ÷◊ü÷Ö(√÷÷Í¥÷£Íæ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷)

One should employ the accumulated treasure only taking care to increase it. Whence can there beprosperity in future in the case of one who does not increase the kosa even by a kakini* per day?

*Kakini is a coin used in olden days.It’s value is one fourth of a Panam.

t\SnsbSpØ [\w JP\mhns‚ A nhrZv[n°v th≠n D] tbmKnt°≠XmWv.

Znhkhpw Hcp ImIWnsb¶nepw kºmZn°mXncp\m¬ `mhnbn¬ Fßs\bmWv

tImiw h¿≤n°pI.

tImi£bw kw`hn®m¬ Fßs\bmWv tImiw h¿≤n∏nt°≠Xv F∂v XpS¿∂v

hniZoIcn°p∂p.

£Íæ÷¤æ£¸ï÷æ÷◊ù÷ï÷÷” ¨÷¥÷÷‘ ÷¨æ÷∏¸Ø÷◊∏¸ï÷≠÷÷≠÷„Ø÷µ÷÷Í◊ê÷¶æµ÷≥÷÷ê÷ÓÑ Ü÷ú¸∂-◊æ÷¨÷æ÷÷-◊≠÷µ÷÷Í◊ê÷-ê÷œ÷¥÷çÊ ô¸- ê÷◊ù÷ç ÷√÷íÀë÷-Ø÷÷¬÷¤ùõ¸-◊æ÷≥÷æ÷÷”ø÷Ø÷œüµ÷÷£÷≠÷ÓÑ

√÷¥÷È £ï÷÷≠÷Ø÷£¶◊æ÷ù÷√÷”◊æ÷≥÷÷ê÷Ø÷œ÷£÷‘≠÷ÓÑ Ü≠÷„Ø÷Å÷µ÷¡÷flç˙¥÷¤≠°÷Ø÷„∏÷Í◊∆ü÷¡÷÷Í◊°÷µ÷◊¥÷°÷√÷÷¥÷≠ü÷÷≠ü÷Ø÷÷ª÷÷≠÷„≠÷µ÷ê÷È∆ê÷¥÷≠÷÷≥µ÷÷” ì÷ Å÷flù÷ç˙÷Íø÷Ñ ç˙÷Íø÷¥÷◊≥÷æ÷¨÷‘µ÷Íü÷ÀÖ

(√÷÷Í¥÷£Íæ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷)

The king whose treasure has diminished should increase it with the portions of materials left outafter being used by the temples (gods) for religious purposes, by the Brahmins for sacrifices and by themerchants for paying the servants; with the receipt of a portion of wealth belonging to window, employees, village organizations, the society of prostitutes and the irreligious; through appeals of parting with somemoney sent to the prosperous citizens and villagers; with persuasive methods and visiting the houses of theministers, priests, orthodox Brahmins, friends, founds, feudal lords and border – security officers whosewealth is not diminished.

(Fr Somadeva Nitisutras)

tZhmebßfn¬ [¿Ωm\pjvTm\߃°v Nnehgn®Xpw,bmKmZnI¿ΩØn\v

_m“W¿ D]tbmKn®Xpw, I®hS°m¿ `rXy∑m¿°v \¬InbXpamb ZhyØns‚

_m°n `mKwsIm≠v tImiw \nd°Ww. IqSmsX hn[hIfptSbpw, DtZymKÿcptSbpw,

Kma kwLS\IfptSbpw, thiym kwLS\IfptSbpw, \mkvXnIcptSbpw kzØns‚

Hcp `mKw kzoIcn°p∂XneqsSbpw tImiw h¿≤n∏n°Ww. [\mVycmb

]uc∑m¿°pw, KmaoW¿°pw e`nt°≠p∂ kzØns‚ Hcp `mKw

At]£n°p∂XneqtSbpw tImiw h¿≤n∏n°Ww. kºmZyw £bn®n´n√mØ

a¥nam¿, ]ptcmlnX∑m¿, timXnb∑m¿, kplrØp°ƒ, `q]`p°ƒ,

AXn¿Øn]meI∑m¿, F∂nhcpsS A\p\bØneqsSbpw, KrlKa\ØneqtSbpw

t\Sp∂ [\w sIm≠v tImiw h¿≤n∏n°mhp∂XmWv.

≤÷ª÷Ø÷œï÷÷∏Å÷ù÷÷£÷’” µ÷ñ÷÷£÷’” ç˙÷Íø÷√÷”ê÷œ∆ÑÖ

Ø÷∏¸°÷Í∆¸ ì÷ √÷„è÷£¸÷Í ≠÷ÈØ÷√µ÷÷≠µ÷øî÷ £„Ñè÷£¸ÑÖÖ

√°÷flØ÷„°÷÷£÷’” çÈ ü÷÷Í µ÷øî÷ √æ÷÷ÍØ÷≥÷÷Íê÷÷µ÷ çÍ æ÷ª÷¥÷ÀÖ

≠÷∏¸ç ÷µ÷Óæ÷ √÷ ñ÷͵÷÷Í ≠÷ Ø÷∏¸°÷ √÷„è÷Ø÷œ£¸ÑÖÖ

(ø÷„çŒ ≠÷fl◊ü÷Ñ)

Ü≠æ÷µ÷Ñ - ≠÷ÈØ÷√µ÷ ≤÷ª÷Ø÷œï÷÷∏¸Å÷ù÷÷£÷’”, µ÷ñ÷÷£÷’” ì÷ ç˙÷Íø÷√÷”ê÷œ∆¸Ñ Ø÷∏¸°÷ á∆¸ ì÷ √÷„è÷£¸ÑÖ Ü≠µ÷Ñ £„Ñè÷£¸Ñ ì÷Ö µ÷Ñ çÍ æ÷ª÷” √°÷flØ÷„°÷÷£÷’”

√æ÷÷ÍØ÷≥÷÷Íê÷÷µ÷ ì÷ çÈ ü÷Ñ √÷Ñ ≠÷∏ç ÷µ÷ (á◊ü÷) ñ÷͵÷ÑÖØ÷∏°÷≠÷√÷„è÷Ø÷œ£Ñãæ÷Ö

The treasure collected for the purpose of protecting the army and the subjects and for sacrificesbrings happiness both here and hereafter to the king. Other than this brings sorrow. That which is earnedfor one’s own wife and children and for merely one’s own pleasure, should be known as leading to hell andit will not bring happiness in the other world.

(From Sukraniti)

2. ssk\yØnt‚bpw ]PIfptSbpw c£°pth≠nbpw, bmK߃°v th≠nbpw

kamlcn°s∏Sp∂ [\w ClØnepw, ]cØnepw cmPmhn\v kpJw \¬Ip∂p. adn®mIs´

ZpxJhpw. BcmtWm `mcy°pw a°ƒ°pw kz¥w kpJt`mKØn\pw th≠n amXambn

tImiw kºmZn°p∂Xv Abmƒ°v \cIw Xs∂ e`n°p∂p F∂v AdnbpI. ]ctemIØnepw

CXv kpJw \¬Ip∂n√Xs∂.

√÷Íü÷„≤÷≠¨÷÷Í æ÷◊ù÷åç˙¥÷‘ Ø÷œï÷÷◊¥÷°÷Ø÷◊∏¸ê÷œ∆¸ÑÖ

¨÷¥÷‘ç ÷¥÷÷£÷‘◊√÷¤¨£¸øî÷ ç˙÷Íø÷÷£Íü÷ü÷À Ø÷œæ÷ü÷‘ü÷ÍÖÖ

ç˙÷Íø÷¥÷ʪ÷÷Í ◊∆¸ ∏÷ï÷Í◊ü÷ Ø÷œæ÷÷£√√÷√÷÷æ÷‘ª÷÷Ó◊ç˙ç˙ÑÖ

ãü÷ü÷À √÷æ÷’” ï÷∆¸÷üµ÷÷ø÷„ ç˙÷Íø÷æµ÷√÷≠÷æ÷÷≠÷À ≠÷ÈØ÷ÑÖÖ

(ç ÷¥÷≠£¸ç˙≠÷fl◊ü÷√÷÷∏¸Ñ)

Ü≠æ÷µ÷Ñ - √÷Íü÷„≤÷≠¨÷Ñ æ÷◊ù÷åç˙¥÷‘ Ø÷œï÷÷◊¥÷°÷Ø÷◊∏¸ê÷œ∆¸Ñ ¨÷¥÷‘ç ÷¥÷÷£÷‘◊√÷¤¨£¸Ñ ì÷ ãü÷ü÷À √÷æ÷’” ç˙÷Íø÷÷ü÷À Ø÷œæ÷ü÷‘ü÷ÍÖ ∏÷ï÷÷ ç˙÷Íø÷¥÷ʪ÷Ñ á◊ü÷ Ø÷œæ÷÷£¸Ñ

√÷÷æ÷‘ª÷÷Ó◊ç˙ç˙Ñ Ö ç˙÷Íø÷æµ÷√÷≠÷æ÷÷≠÷À

≠÷ÈØ÷Ñ ãü÷ü÷À √÷æ÷’” Ü÷ø÷„ ï÷∆¸÷◊ü÷Ö

Building or bridges, preparing merchant routes, acquiring the favour of subjects and allies andaccomplishments of Dharma, Kama and Artha – these are achieved through kosa. “The kingship is rootedin kosa” – such is the universal saying. He who is destitute of kosa gives up all this?

( From Kamandakanitisara)

3. ]mew \n¿ΩmWw, I®hSw, P\ßfptSbpw kplrØp°fptSbpw CjvSw

t\SnsbSp°¬, [¿Ωw, Imaw, A¿∞w F∂nh t\Sepw, tImiØneqsS km[n°p∂XmWv.

cmPXzw F∂Xv tImiØn¬ A[njvTnXamWv F∂ km¿∆euInIamb sNm√p≠v.

tImian√mØ cmPmhv CsX√mw Dt]£n°p∂p.

ç˙÷Íø÷÷Í ◊∆¸ ¥÷∆¸flØ÷ü÷fl≠÷÷” ï÷fl◊æ÷ü÷¥÷À, ≠÷ Ø÷œ÷ù÷÷ÑÖ Å÷flù÷ç˙÷Íø÷Í ◊∆¸ ∏÷ï÷÷ Ø÷÷Ó∏¸ï÷÷≠÷Ø÷£÷≠÷≠µ÷÷µ÷Í≠÷ ê÷œ√÷ü÷Í, ü÷ü÷÷Í ∏÷¬ô“¥÷Íæ÷ ≥÷æ÷ÍîîÊ≠µ÷¥÷ÀÖ ç˙÷Íø÷÷Í ◊∆¸

∏÷ï÷Íüµ÷µ÷„îµ÷ü÷Í, ≠÷ ≥÷ÊØ÷ü÷fl≠÷÷” ø÷∏¸fl∏¸¥÷ÀÖ µ÷√µ÷ ∆¸√ü÷Í ¶¸æµ÷” √÷ ï÷µ÷◊ü÷Ö ÷≠÷∆¸fl≠÷Ñ ç˙ª÷°÷Íù÷÷◊Ø÷ üµ÷ïµ÷ü÷Í, ◊ç” Ø÷„≠÷≠÷÷‘≠µ÷ÓÑÖ √÷ è÷ª÷„ ¥÷∆¸÷≠÷À ç„ ª÷fl≠÷øî÷,

µ÷√µ÷÷¤√ü÷ ÷≠÷¥÷≠µ÷Ê≠÷¥÷ÀÖ ◊ç” ü÷µ÷÷ ¥÷∆¸¢÷µ÷÷ ç„ ª÷fl≠÷ü÷µ÷÷ æ÷÷ , µ÷÷ ≠÷ √÷≠ü÷Ø÷‘µ÷◊ü÷ Ø÷∏÷≠÷ÀÖ

(√÷÷Í¥÷£Íæ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷)

Treasure is the life –principle of a king, vital airs are not so. He king whose kosa is diminishedsubjects the citizens and villagers to unjust exploitation (lit. swallows); then the entire kingdom wouldbecome void. Kosa is said to be the king, but not the body of the king. He who has wealth gets success.He who has no wealth is left even by his wife, why not by others? He who has wealth in tact is indeeddeemed great and noble. What is the use of the greatness and the nobility which do not please others?

(Form Somadeva’s Nitisutras)

JP\mhmWv cmPm°∑mcpsS PohXXzw, A√msX ]mWhmbph√. JP\mhv

£bn°ptºmƒ cmPmhv \mKcnItcbpw, KmaoWtcbpw A\ymbambn NqjWw sNøp∂p.

Aßs\ cmjvSw Xs∂ iq\yamIp∂p. JP\mhv Xs∂bmWv cmPmhv F∂v

]dbs∏Sp∂p. A√msX cmPm°∑mcpsS icoca√.BcpsS ssIbnemtWm [\ap≈Xv Ah≥

t\Sp∂p. [\an√mØh≥ `mcybm¬ t]mepw Dt]£n°s∏Sp∂p. At∏mƒ ]ns∂

a‰p≈hcpsS Imcyw ]dtb≠Xpt≠m. B¿°mtWm [\ap≈Xv Ahs\ alm\mbpw,

Ipeo\\mbpw AwKoIcn°p∂p. a‰p≈hsc kt¥mjn∏n°m≥ IgnbmØ alXzw sIm≠pw

Ipeo\X sIm≠pw F¥mWv ]tbmP\w.

æ÷≠÷¥÷ʪ÷÷Í ≥÷æ÷Íüç˙÷Íø÷÷Í ç˙÷Íø÷¥÷ʪ÷” ≤÷ª÷” √¥÷Èü÷¥÷ÀÖ

≤÷ª÷√÷”∏¸Å÷ù÷÷ü÷À ç˙÷Íø÷∏÷¬ô“æ÷Ȥ¨£¸∏¸◊∏¸Å÷µ÷ÑÖÖ

ï÷÷µ÷ü÷Í ü÷°÷µ÷” √æ÷ê÷‘Ñ Ø÷œï÷÷√÷”∏¸Å÷ù÷Í≠÷ æ÷ÓÖ

¸÷£¸ø÷÷≤£¸Ø÷œØ÷Ê∏”” µ÷¨£¸≠÷” ü÷Æ÷flî÷√÷”ñ÷ç˙¥÷ÀÖÖ

Ø÷µ÷÷‘Øü÷” ¬÷÷Íõ¸ø÷÷≤£÷≠÷÷” ¥÷¨µ÷¥÷” ü÷¨£¸≠÷” √¥÷Èü÷¥÷ÀÖ

ÿ°÷”ø÷£¸≤£¸Ø÷œØ÷Ê∏”” √µ÷÷ü÷À ç„ ô„¥≤÷√µ÷÷Í¢÷¥÷” ¨÷≠÷¥÷ÀÖÖ

Ü≠æ÷µ÷Ñ - ç˙÷Íø÷Ñ ≤÷ª÷¥÷ʪ÷Ñ ≥÷æ÷Íü÷À, ≤÷ª÷” ç˙÷Íø÷¥÷ʪ÷” √¥÷Èü÷¥÷ÀÖ≤÷ª÷√÷”∏¸Å÷ù÷÷ü÷À ç˙÷Íø÷- ∏÷¬ô“æ÷Ȥ¨£¸Ñ Ü◊∏¸Å÷µ÷Ñ ì÷Ö Ø÷œï÷÷√÷”∏¸Å÷ù÷Í≠÷ ü÷ü÷À °÷µ÷”

√æ÷ê÷‘Ñ æ÷Ó ï÷÷µ÷ü÷ÍÖ µ÷ü÷À ¨÷≠÷” ´÷£¸ø÷÷≤£¸- Ø÷œØ÷Ê∏”” ü÷ü÷À ≠÷flî÷√÷”ñ÷ç˙¥÷ÀÖ ¬÷÷Íõ¸ø÷÷≤£÷≠÷÷” Ø÷µ÷÷‘Øü÷” ü÷ü÷À ¨÷≠÷” ¥÷¨µ÷¥÷” √¥÷Èü÷¥÷ÀÖ ÿ°÷”ø÷£¸≤£¸£¸- Ø÷œØ÷Ê∏”” ¨÷≠÷”

ç„ ô„¥≤÷√µ÷ à¢÷¥÷” (¨÷≠÷”) √µ÷÷ü÷ÀÖ

Kosa depends upon the army and army depends upon kosa. Through the protection of army thekosa and the country prosper and enemies are destroyed. Those three (kosavrddhi, etc) and heaven areachieved through the protection of kosa. That wealth which sees through 12 years is of the low order; thewealth which is enough for 16 years is of the middle order; and the wealth which sees the family through 30years is of the highest order.

(From Sukraniti)

4. tImisØ Bibn®v ssk\yhpw, ssk\ysØ Bibn®v tImihpw

\ne\n¬°p∂p. ssk\y kwc£WØneqsS tImihpw cmPyhpw A`nhr≤ns∏SpIbpw,

iXp°ƒ C√mXm°s∏SpIbpw sNøp∂p. ]Pmkwc£WØneqsS Ah aq∂pw

(tImihr≤n, cmjvShr≤n, iXp\miw) kz¿§hpw t\Sm≥ Ignbp∂p. bmsXmcp

[\amtWm 12 sIm√°mew t\m°n kwc£n°phm≥ Ignbp∂Xv AXv \oNambpw,

16 sIm√°mew t\m°n kwc£n°phm≥ Ignbp∂Xv AXv a≤yaambpw, 30 sIm√w

Hcp IpSpw_sØ t\m°n kwc£n°p∂Xv DØaambpw IW°m°s∏Sp∂p.

Ø÷œî÷÷∏√÷¥÷Ȥ¨£‹˚øî÷◊ ∏¸°÷÷≠÷„ê÷œ∆¸øî÷÷Í∏¸◊≠÷ê÷œ∆¸÷Í µ÷„åü÷Ø÷œ◊ü÷¬÷Í ÷Ñ √÷√µ÷√÷”Ø÷ü÷À Ø÷ùµ÷≤÷÷∆„ªµ÷” àØ÷√÷ê÷‘- Ø÷œ¥÷÷ÍÅ÷Ñ Ø÷◊∏∆¸÷∏¸Å÷µ÷÷Í ◊∆¸∏¸ùµ÷÷ÍØ÷÷µ÷≠÷◊¥÷◊ü÷

ç˙÷Íø÷æ÷Ȥ¨£¸ÑÖØ÷œ◊ü÷≤÷≠¨÷Ñ Ø÷œµ÷÷Íê÷÷Í æµ÷æ÷∆¸÷∏¸÷Í æ÷√ü÷÷∏¸Ñ Ø÷◊∏¸∆¸÷Ø÷ù÷¥÷„Ø÷≥÷÷Íê÷Ñ Ø÷◊∏¸æ÷ü÷‘≠÷¥÷Ø÷∆¸÷∏¸øî÷Í◊ü÷ ç˙÷Íø÷Å÷µ÷ÑÖ

The prosperity of the kingdom (pracara), showing regard towards good conduct (professions),controlling the thieves, prohibiting the employees (from grabbing wealth), wealth of crops, abundance ofmerchandise, freedom from calamities, non – exemption from taxes and the accumulation of gold – theseare the means to the increase of kosa. Obstruction, investment in loan, dealing in merchandise fabricationof accounts, loss of revenue, self – enjoyment, barter and defalcation are the causes of the depletion oftreasury.

(From Kautilya’s Arthasastra)

tImim`nhr≤n F∂Xv cmPyØns‚ kar≤n, kZv hrØØns‚ AwKoImcw, tNmc∑msc

\nb¥n°¬, DtZymKÿcpsS hIam‰n Nnehgn°¬ XSb¬, Irjnbn¬ \n∂p≈ hchv,

hym]mc®c°pIfpsS B[nIyw, Zpc¥ßfpsS C√mbva, Hgnhm°s∏´Icw kab]cn[n°v tijw

hmßpI, Xncpap¬°mgvNIƒ F∂nhbmWv. \nIpXn]ncnhnse A]mIXIƒ, JP\mhnep≈

[\saSpØv ISw sImSp°¬ JP\mhnse [\w sIm≠v I®hSw sNøpI, I≈°W°v

D≠m°pI, hchne[nIw Nnehp sNøpI, kzbamtbm a‰p≈h¿°v \¬Intbm cmPkzØns‚

D]tbmKw, NXn, cmPkzØns‚ A]lcWw F∂nh tImi£bØns‚ ImcW߃

BIp∂p.

Å÷flù÷” ≤÷ª÷” æ÷¨÷‘µ÷◊ü÷ √æ÷ü÷÷Í ê÷È≈ù÷÷◊ü÷ ì÷ Ø÷œï÷÷ÑÖ

ç˙÷Íø÷æ÷÷≠÷À Ø÷È◊£÷æ÷flØ÷÷ª÷Ñ Ø÷∏Ó∏¸Øµ÷„Ø÷ï÷flæµ÷ü÷ÍÖÖ

Ü≠µ÷÷µ÷Í≠÷÷Ÿï÷ü÷÷Í µ÷√¥÷÷™Í≠÷ ü÷üØ÷÷Ø÷≥÷÷çÀ ì÷ √÷ÑÖ

√÷„Ø÷÷°÷ü÷÷Í ê÷È∆¸flü÷” µ÷߸¢÷” æ÷÷ æ÷¨÷‘ü÷Í ì÷ µ÷ü÷ÀÖÖ

¥÷÷ª÷÷ç ÷∏√µ÷ æ÷Èüµ÷Óæ÷ √æ÷æ÷Ø÷œï÷÷∏¸Å÷ù÷Í≠÷ ì÷ Ö

ø÷°÷„” ◊í˚ ç˙∏¸£¸flçÈ üµ÷ ü÷¨£¸≠÷ÓÑ ç˙÷Íø÷æ÷¨÷‘≠÷¥÷ÀÖÖ

ç˙∏¸÷Í◊ü÷ √÷ ≠÷ÈØ÷Ñ ¡÷ͬö¸÷Í ¥÷¨µ÷¥÷÷Í æ÷Óøµ÷æ÷È◊¢÷ü÷ÑÖ

ܨ÷¥÷Ñ √÷Íæ÷µ÷÷ £¸ùõ¸ü÷fl£÷‘£Íæ÷ç˙∏¸ê÷œ∆ÓÑÖÖ

(ø÷„çŒ ≠÷fl◊ü÷Ñ)

Å÷flù÷” ≤÷ª÷” æ÷¨÷‘µ÷◊ü÷Ö √æ÷ü÷Ñ Ø÷œï÷÷Ñ ê÷È≈ù÷÷◊ü÷ ì÷ Ö ç˙÷Íø÷æ÷÷≠÷À Ø÷È◊£÷æ÷flØ÷÷ª÷Ñ Ø÷∏ÓÑ Ü◊Ø÷ àØ÷ï÷flæµ÷ü÷ÍÖ µ÷Í≠÷ µ÷√¥÷÷£À Ü≠µ÷÷µ÷Í≠÷ Ü÷Ÿï÷ü÷Ñ √÷Ñü÷üØ÷÷Ø÷≥÷÷çÀ ì÷Ö µ÷ü÷À √÷„Ø÷÷°÷ü÷Ñ ê÷È∆¸flü÷” £¸¢÷” æ÷÷ ü÷ü÷À æ÷¨÷‘ü÷Í ì÷ Ö √æ÷Ø÷œï÷÷∏¸Å÷ù÷Í≠÷ ¥÷÷ª÷÷ç ÷∏√µ÷ æ÷Èüµ÷÷ ãæ÷ ì÷ ø÷°÷„” ç˙∏¸£¸flçÈ üµ÷ ü÷¨£¸≠÷ÓÑ ç˙÷Íø÷æ÷¨÷‘≠÷”µ÷Ñ ç˙∏¸÷Í◊ü÷ √÷Ñ ≠÷ÈØ÷Ñ ¡÷ͬö¸Ñ ◊∆¸Ö æ÷Óøµ÷æ÷È◊¢÷ü÷Ñ µ÷Ñ ç˙÷Íø÷” æ÷¨÷‘µ÷◊ü÷ √÷Ñ ≠÷ÈØ÷Ñ ¥÷¨µ÷¥÷ÑÖ µ÷Ñ √÷Íæ÷µ÷÷ £¸ùõ¸ü÷fl£÷‘£Í æ÷ç˙∏¸ê÷œ∆ÓÑ ì÷ ç˙÷Íø÷” æ÷¨÷‘µ÷◊ü÷ √÷Ñ≠÷ÈØ÷Ñ Ü¨÷¥÷ÑÖ

The king with his treasury can increase the depleted army, maintain himself and his subject. Evenothers depend on him. He inherits the sins of that person from whom the in justly earned wealth is acquired.That which is taken from or given to worthy persons increases. Through the profession and making theenemy to pay the taxes, he should develop his kosa with the riches of the enemy. He who develops thetreasury so is the best king. He who does so in the manner of a vaisya is of the middle type. He is of the lowtype who does so through fines or taking taxes from the holy persons and the temples.

(From Sukraniti)

5. cmPmhn\v Xs‚ JP\mhpsIm≠v timjn®pt]mb ssk\ysØ

_es∏SpØmw, kz¥w Imcyhpw ]PIfpsS Imcyhpw t\m°mw, JP\mthmSpIqSnb

cmPmhv iXp°fm¬ t]mepw Bibn°s∏Sp∂p. A\ymbamb coXnbn¬ t\Snb

[\w ]nSn®Sp°p∂XneqsS cmPmhpw ]m]Øn\v ]mXambnØocp∂p.

kXv]mXßfn¬ \n∂v kzoIcn®Xpw kXv]mX߃°v \¬InbXpamb [\w

h¿≤n°p∂p. ame°mc≥ ]q°ƒ tIm¿Øp≠m°p∂Xpt]mse iXp°sf \nIpXn

ZmbI∑mcm°n AhcpsS [\w sIm≠v JP\mhv s]cp∏n®v kz¥w ]PIsf

tIm¿ØnW°n c£n°Ww. C]Imcw sNøp∂ cmPmhmWv tijvT≥ (DØa≥).

I®hS°tÆmsS tImiw h¿≤n∏n°p∂h≥ a≤ya\pw, t£Xßfn¬ \n∂pw,

hnip≤cn¬ \n∂pw \nIpXnbpw, ]ngbpw CuSm°p∂ cmPmhv A[a\pw BIp∂p.

UNIT: THREE

ܨµ÷÷µ÷Ñ 3. æ÷÷ü÷÷‘√÷¥÷„ßÍø÷ÑÖÖ

CHAPTER 3.

ABOUT VARTA

Ü÷≠æ÷fl◊Å÷ç˙‡” °÷µ÷‡” æ÷÷ü÷÷’” £¸ùõ¸≠÷flÿü÷ ì÷ Ø÷÷Ÿ£÷æ÷ÑÖ

ü÷◊´¸™ŒÓ√ü÷¤üçŒ˙µ÷÷ÍØ÷Íü÷Óøî÷◊î÷≠ü÷µ÷Í£À¸ ◊æ÷≠÷µ÷÷¤≠æ÷ü÷ÑÖÖ

(ç ÷¥÷≠£¸ç˙≠÷fl◊ü÷√÷÷∏¸Ñ)

Ü≠æ÷µ÷Ñ - Ø÷÷Ÿ£÷æ÷Ñ ◊æ÷≠÷µ÷÷¤≠æ÷ü÷Ñ √÷≠÷À Ü÷≠æ÷fl◊Å÷ç˙‡ °÷µ÷‡ æ÷÷ü÷’” £¸ùõ¸≠÷flÿü÷ ì÷ ü÷◊ ¸™ÓÑ ü÷¤üçŒ µ÷÷ÍØ÷Íü÷ÓÑ ◊î÷≠ü÷µ÷Íü÷ÀÖ

A king who is disciplined should take care of Anviksiki, Trayi (Veda), Varta and Dandaniti (Polity)with the help of those who know those lore (Vidya) and those that practice them.

(From Kamandakanitisara)

1.hn\bm\znX\mb cmPmhv B\zo£nIo (kwJyw, tbmKw, temImbXw

ChbmWv B\zo£nIo) Xbo (kmaw,EIv, bPp v F∂o aq∂v thZ߃) hm¿Øm,

Zfi\oXn F∂nh CXv Adnbp∂hcptSbpw, AXv ]tbmKn°p∂hcptSbpw

klmbtØmsS a\ nem°Ww.

æ÷÷ü÷÷‘√÷¥÷È £¸÷Ó ◊∆¸ √÷æ÷÷‘Ñ √÷¥÷È £¸µ÷÷Í ∏÷ñ÷÷¥÷ÀÖ ü÷√µ÷ è÷ª÷„ √÷”√÷÷∏Í √÷„è÷¥÷À, µ÷√µ÷ çÈ ◊¬÷Ñ ¨÷Í≠÷æ÷Ñ ø÷÷ç˙æ÷÷ô¸∂Ñ √÷©≠µ÷„£¸Ø÷÷≠÷” ì÷ Ö

(√÷÷Í¥÷£Íæ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷)

The prosperity in varta is the source of all prosperity on the part of kings. He alone is happy in life,which has agriculture, cows, vegetable gardens and a well belonging to his house.

(From Somadeva’s Nitisutrani)

hm¿ØbpsS kar≤nbneqsSbmWsX cmPm°∑m¿°v F√m sFizcyßfpw

h∂p tNcp∂Xv. GsXmcp cmPmhns‚ cmPyØv Irjnbpw, ]ip°fpw. ]®°dnbpw,

DZym\hpw, Krlßfn¬ Xo\pw, IpSnbpw \ne\n¬°p∂pthm B cmPyØv kpJw

D≠mIp∂p.

ç„ √÷fl£¸çÈ ◊¬÷æ÷÷◊ù÷ïµ÷” ê÷÷Í∏¸Å÷÷ æ÷÷ü÷‘µ÷÷Íîµ÷ü÷ÍÖ

√÷”Ø÷Æ÷÷Í æ÷÷ü÷‘µ÷÷ √÷÷¨÷„≠÷‘ æ÷È¢÷Í≥÷‘µ÷¥÷Èîî˚◊ü÷ÖÖ

(ø÷„çŒ ≠÷fl◊ü÷Ñ)

Ü≠æ÷µ÷Ñ - ç„ √÷fl£¸çÈ ◊¬÷æ÷÷◊ù÷ïµ÷” ê÷÷Í∏¸Å÷÷ (ì÷) æ÷÷ü÷‘µ÷÷ àîµ÷ü÷ÍÖ æ÷÷ü÷‘µ÷÷ √÷÷¨÷„Ñ √÷”Ø÷Æ÷Ñ æ÷È¢÷ÍÑ ≥÷µ÷” ≠÷ ä˙îî˚◊ü÷ Ö

Money- lending, agriculture, commerce and cattlerearing come under varta. One whois blessed with the prosperity of varta does not entertain any fears about livelihood.

(From Kamandakanitisara)

2. ]WanS]mSpw, Irjn, I®hSw, ]ip]cn]me\w F∂nhbpamWv hm¿Ø. hm¿Øbm¬

kº∂\mbh≥ PohnX hrØnsb°pdn®v H´pw `bt°≠Xn√.

Ø÷÷ø÷„Ø÷÷ªµ÷” çÈ È◊¬÷Ñ Ø÷ùµ÷” æ÷÷ü÷÷‘ æ÷÷ü÷÷‘ ü÷„ ï÷flæ÷≠÷¥÷ÀÖ

√÷”Ø÷Æ÷÷Í æ÷÷ü÷‘µ÷÷ √÷÷¨÷„≠÷‘ æ÷È¢÷Í≥÷‘µ÷¥÷Èîî˚◊ü÷ÖÖ

(ç ÷¥÷≠£¸ç˙≠÷fl◊ü÷√÷÷∏¸Ñ)

Ü≠æ÷µ÷Ñ - Ø÷÷ø÷„Ø÷÷ªµ÷” çÈ ◊¬÷Ñ Ø÷ùµ÷” (ì÷) æ÷÷ü÷÷‘Ö æ÷÷ü÷÷‘ ü÷„ ï÷flæ÷≠÷¥÷ÀÖ æ÷÷µ÷‘µ÷÷ √÷÷¨÷„Ñ √÷”Ø÷Æ÷Ñ æ÷È¢÷ÍÑ ≥÷µ÷” ≠÷ ä˙îî˚◊ü÷Ö

Animal husbandry, Agriculture and Commerce are Varta. Varta itself is life. One who is blessedwith the prosperity of Varta does not entertain any fears about livelihood

3. ]ip]cn]me\w, Irjn, I®hSw F∂nhbmWv hm¿Ø. hm¿Ø Xs∂bmWv

PohnXw. hm¿Øbm¬ kº∂\mbh≥ PohnX hrØnsb°pdn®v H´pw `bt°≠Xn√.

◊∆¸∏¸ùµ÷æ÷√°÷¨÷÷≠µ÷÷◊£¸ æ÷÷∆¸≠÷÷◊£¸ ü÷£÷Óæ÷ ì÷Ö

ü÷£÷÷≠µ÷Í ¶¸æµ÷◊≠÷î÷µ÷÷Ñ Ø÷œï÷÷ü÷Ñ √÷”≥÷æ÷¤≠ü÷ ◊∆¸ÖÖ

æ÷÷ü÷÷‘ Ø÷œï÷÷ √÷÷¨÷µ÷◊ü÷ æ÷÷ü÷÷‘ æ÷Ó ª÷÷Íç √÷”¡÷µ÷÷Ö

Ø÷œï÷÷µ÷÷” æµ÷√÷≠÷√£÷÷µ÷÷” ≠÷ ◊ç ¤òî÷£¸◊Ø÷ ◊√÷¨µ÷◊ü÷ÖÖ

(¥÷≠÷„√¥÷È◊ü÷Ñ)

Ü≠æ÷µ÷Ñ - ◊∆¸∏¸ùµ÷æ÷√°÷¨÷÷≠µ÷÷◊£¸ ü÷£÷÷ ãæ÷ æ÷÷∆¸≠÷÷◊£¸ ì÷, ü÷£÷÷ Ü≠µ÷Í ¶¸æµ÷◊≠÷î÷µ÷Ñ Ø÷œï÷÷ü÷Ñ ◊∆¸ √÷”≥÷æ÷◊ü÷Ö Ø÷œï÷÷ æ÷÷ü÷÷’” √÷÷¨÷µ÷◊ü÷, æ÷÷ü÷÷‘ æ÷Ó

ª÷÷Íç √÷”¡÷µ÷÷, Ø÷œï÷÷µ÷÷” æµ÷√÷≠÷√£÷÷µ÷÷” ◊ç˙¤òî÷£¸◊Ø÷ ≠÷ ◊√÷¨µ÷◊ü÷Ö

Gold, cloths, grains, as also conveyances, etc., and other collections of materials come from thesubject. The subjects maintain varta and varta depends upon the people. When subjects are in difficultiesnothing can be achieved.

(From Manusmrti)

4. kz¿Æw, hkvXw, [m\yw AXpt]mse hml\߃, a‰v Zhy߃ F∂nhsb√mw

]PIfn¬ \n∂v D≠mIp∂p. hm¿Øsb t\Sp∂Xpw ]PIƒ Xs∂. hm¿ØbmIs´

temIminXamWt√m. ]PIƒ £oWn®m¬ H∂pw t\Sm≥ km[n°n√.

∏÷ñ÷Ñ ü÷≠°÷Ø÷÷ͬ÷ù÷Í ◊≠÷µ÷÷Í◊ê÷≠÷÷¥÷„ü√÷æ÷Ñ, ¥÷∆¸÷”øî÷ ç˙÷Íø÷Å÷µ÷ÑÖ ◊≠÷üµ÷” ◊∆¸∏¸ùµ÷æµ÷µ÷Í≠÷ ¥÷Íπ˝∏¸◊Ø÷ ◊∆¸ ◊Å÷µ÷ü÷ÍÖ ü÷°÷ √÷£Óæ÷ £„Ÿ≥÷Å÷” µ÷°÷ ∏÷ï÷÷ ◊æ÷√÷÷¨÷µ÷◊ü÷Ö

√÷¥÷„¶√µ÷ ◊Ø÷Ø÷÷√÷÷µ÷÷” ç„ ü÷÷Í ◊∆ ï÷ê÷◊ü÷ ï÷ª÷÷◊≠÷Ö

In the administration of the king, the employees have happiness, but it involves diminution of kosa.Even the Meru mountain (golden mountain) becomes exhausted through the spending of gold every day.Adversity ever prevails there where the king mismanages (the kosa). When the ocean itself is thirsty, whereelse can we get water in the world?

cmPmhns‚ X\vXt]mjWØn¬ DtZymKkvY¿ kt¥mjn°p∂p. F∂m¬ AXv

KpcpXcamb tImi£bØn\v ImcWamIp∂p. F∂pw kz¿Æw Nnehp sNbvXm¬ tacp

]¿∆Xw t]mepw £bn®p t]mIpw. FhnsSbmtWm cmPmhv Zp¿`cWm[nImcnbmIp∂Xv

AhnsS ZmcnZyw hnfbmSpw. kapZØn\v Zmln®m¬ ]ns∂ `qanbn¬ FhnsSbmWv Pew.

Ø÷œï÷÷≠÷÷” √æ÷µ÷”ï÷flæ÷¨÷≠÷” Ü£¸ø÷‘µ÷ü÷÷Í ∏÷ñ÷Ñ ¥÷∆¸ü÷fl ∆¸÷◊≠÷Ñ, ¥÷≠÷√ü÷÷Ø÷Ñ Å÷„¤üØ÷Ø÷÷√÷÷ ÜØ÷œü÷flç ÷∏÷ü÷À Ø÷÷Ø÷” ì÷Ö ø÷„ªç˙æ÷Ȥ¨£¸Ñ ≤÷ª÷÷üØ÷ùµ÷ê÷œ∆¸ù÷” ì÷

£Íø÷÷≠ü÷∏¸≥÷÷ùõ÷≠÷÷” ÜØ÷œæ÷Íø÷Í ∆Íü÷„ÑÖ

When the king does not provide the subject money required for their livelihood, there will be greatcalamity to him; he will have mental torture and sin also for not enhancement of taxes and confiscation ofmerchandise by force are the causes for the non-entry of foreign merchandise.

P\߃°v D]Poh\Øn\p≈ [\w cmPmhv e`yam°p∂ns√¶n¬

At±lØn\v henb Zpc¥w t\cntS≠nhcpw. amXa√ At±lØn\v a\kvXm]hpw,

]PIfpsS hni∏pw Zmlhpw AS°mØXns‚ t]cn¬ ]m]hpw h∂p tNcpw. \nIpXn

h¿≤\bpw, _em¬°mcambn Nc°v ]nSns®Sp°epw hntZiØp \n∂p≈

Nc°pIfpsS hchn\v XSkamIp∂p.

ü÷„ª÷÷¥÷÷≠÷µ÷÷Í∏¸æµ÷æ÷√£÷÷ æµ÷æ÷∆¸÷∏”” £Ê¬÷µ÷◊ü÷Ö æ÷◊ù÷åçÈ ü÷÷Í Üë÷‘Ñ ¤√£÷ü÷÷≠÷À Ü÷ê÷≠ü÷„ç ÷”øî÷ Ø÷flõ¸µ÷◊ü÷Ö £Íø÷ç ÷ª÷≥÷÷ùõ÷Ø÷ÍÅ÷µ÷÷ æ÷÷ √÷æ÷÷‘ë÷÷Ï

≥÷æ÷Íü÷ÀÖØ÷ùµ÷ü÷„ª÷÷¥÷÷≠÷◊æ÷ø÷„ £¸÷Ó ∏÷ï÷÷ √æ÷µ÷” ï÷÷ê÷ȵ÷÷ü÷ÀÖ ≠÷ æ÷◊ù÷ê≥µ÷Ñ √÷¤≠ü÷ Ø÷∏Í Ø÷øµ÷ü÷÷Í∆¸∏÷ÑÖ √Ø÷Ø÷¨÷‘µ÷÷ æ÷È £”” ¥÷ʪµ÷” ≥÷÷ùõͬ÷„ ∏÷ñ÷Ñ, µ÷£÷÷Í◊î÷ü÷”

¥÷ʪµ÷” ◊æ÷çŒÍ ü÷„ÑÖܪØ÷¶¸æµ÷Íù÷ ¥÷∆¸÷≥÷÷ùõ”” ê÷È≈ù÷ü÷Ñ ¥÷ʪµ÷÷◊æ÷≠÷÷ø÷Í≠÷ ü÷£À≥÷÷ùõ”” ∏÷ñ÷ÑÖ

Ü≠µ÷÷µ÷÷ÍØ÷ÍÅ÷µ÷÷ √÷æ÷Ï ◊æ÷≠÷øµ÷¤≠ü÷Ö Ü≠µ÷÷µ÷æ÷Ȥ¨£¸ü÷÷Íæ÷÷¨÷„‘◊¬÷ç ÷Ñ ü÷≠°÷” ç˙÷Íø÷” £Íø÷” ì÷ ≠÷÷ø÷µ÷¤≠ü÷Ö

(√÷÷Í¥÷£Íæ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷)

The mismanagement of weights and measures spoils the business. The prices increased by themerchants torments the local population and also those that come from outside. All prices should be inaccordance with the place, time and quality of the merchandise. In respect of correctness of weights andmeasures the king should take personal care. There is nobody other than merchants who steals you beforeyour very eyes. The excess of the price raised in biddings of merchandises should go to the king and onlythe correct price should belong to the vendor. That merchandise, which a merchant buys at the rate of alarge quantity for a paltry price, should come to the king so that its real price is not lost. When injusticeprevails, those merchants who desire to prosper by unfair means (black – marketers, etc.), destroy theadministration, the treasury and ultimately the whole country.

(From Somadeva’s Nitisutras)

Xpemkns‚bpw, Afhp]IWßfptSbpw hyhÿbn√mbva I®hSsØ C√mXm°pw.

I®hS°mcm¬ \n¿Æbn°s∏Sp∂ hneIb‰w \m´pImtcbpw hntZinItfbpw Hcp t]mse

]oUn∏n°p∂p. Nc°pIfpsS KpW\nehmcw, tZiw, Imew, F∂nh A\pkcn®mWv hne

\n›bnt°≠Xv. Nc°pIfptSbpw, Xpet\m]cIWßfptSbpw hnip≤nbn¬ cmPmhv

]tXyIw i≤]Xn∏n°Ww . I®hS°msct∏mse t\m°n \n¬t° I°p∂h¿ thsdbn√

Xs∂. teeØneqsS A[nIambn e n°p∂ [\w JP\mhnte°v t]mtI≠XmWv. bYm¿∞

hnebneqsS e`n°p∂ em`Øn\v amXta I®hS°mc\v A¿lXbp≈q. Npcpßnb Nnehn¬

[mcmfw Nc°pIƒ hmßnIq´p∂ I®hS°mcs‚ Nc°v AXns‚ bYm¿∞ hne

\jvSs∏SmsX cmPmhv ]nSns®Spt°≠XmWv. A\ymbsØ AhKWn®m¬ k¿∆w

\in°pw. A\ymbw \SamSptºmƒ AhnlnXambn [\w t\Sm≥ BKln°p∂

I≈°®hS°m¿ `cW hyhÿtbbpw, JP\mhnt\bpw BXy¥nIambn

cmjvSsØ Xs∂bpw \in∏n°p∂p.

æ÷Óøµ÷√ü÷„ çÈ ü÷√÷”√ç ÷∏¸Ñ çÈ üæ÷÷ £÷∏¸Ø÷◊∏¸ê÷œ∆¸¥÷ÀÖ

æ÷÷ü÷÷‘µ÷÷” ◊≠÷üµ÷µ÷„åü÷Ñ √µ÷÷üØ÷ø÷Ê≠÷÷” ì÷Óæ÷ ∏¸Å÷ù÷ÍÖÖ

(¥÷≠÷„√¥÷È◊ü÷Ñ)

Ü≠æ÷µ÷Ñ - çÈ ü÷√÷”√ç ÷∏¸Ñ æ÷Óøµ÷Ñ ü÷„ £÷∏¸Ø÷◊∏¸ê÷œ∆”” çÈ üæ÷÷ æ÷÷ü÷÷‘µ÷÷” ◊≠÷µ÷„åü÷Ñ Ø÷ø÷Ê≠÷÷¥÷Íæ÷ ì÷ ∏¸Å÷ù÷Í √µ÷÷ü÷ÀÖ

A vaisya after initiation, etc., and marriage, should always be engaged in commerce and in therearing of cattle.

(From Manusmrti)

kwkvImcInbIƒ sNøs∏´ sshiy¿ hnhmlw Ign®v hmWnPyØn¬

G¿s∏Sptºmƒ ]ip°fpsSbpw kwc£WØn¬ hym]rX\mIp∂p.

æ÷Óøµ÷√µ÷ ܨµ÷µ÷≠÷” µ÷ï÷≠÷” £÷≠÷” çÈ ◊¬÷Ø÷ø÷„Ø÷÷ªµ÷Í æ÷÷◊ù÷ïµ÷÷ ì÷ Ö çÈ ◊¬÷Ø÷ø÷„Ø÷÷ªµ÷Í æ÷÷◊ù÷ïµ÷÷ ì÷ æ÷÷ü÷÷‘, ÷÷≠µ÷Ø÷ø÷„◊∆¸∏¸ùµ÷ç„ Øµ÷◊æ÷¤¬ô¸Ø÷œ£÷≠÷÷£¸÷ÓØ÷ç ÷◊∏¸ç˙flÖ

ü÷µ÷÷ √æ÷Ø÷Å÷” ì÷ Ø÷∏¸Ø÷Å÷” æ÷ø÷flç˙∏¸÷Í◊ü÷ ç˙÷Íø÷£¸ùõ÷≥µ÷µ÷÷¥÷ÀÖÖ

(ç˙÷Ó◊ôª÷flµ÷÷£÷‘ø÷÷√°÷¥÷À)

The duties of a vaisya are : study (of Veda etc.) performing sacrifices, presenting gifts, agricultureand commerce. Agriculture, cattle – rearing and commerce constitute varta. It is beneficial as it providescorn, cattle, gold, forest – produce and labour (visti). Thus the King wins his own people and the peopleof other countries through treasury and the army (danda).

(From Kautilya’s Arthasastra)

A≤yb\w, bmKw sNø¬, Zm\w Irjn, ]ip ]cn]me\w, I®hSw

F∂nhbmWv sshiys‚ [¿Ω߃. Irjn, ]ip]cn]me\w, hmWnPyw F∂nhbmWv

hm¿Ø. [m\yw, ]ip°ƒ, kz¿Æw, sh≈n, ht\ym¬∏߃, sXmgn¬ F∂nhsb√mw

krjvSn°p∂XneqsS hm¿Ø ]tbmP\IcamIp∂p. C]Imcw cmPmhv JP\mhpw,

in£m \S]SnIfpw sIm≠v kztZinItfbpw, hntZinItfbpw Hcpt]mse

hioIcn°p∂p.

UNIT : FOUR

ܨµ÷÷µ÷Ñ 4 ø÷„ªç ÷¨µ÷Å÷ÑÖ

THE SUPERINTENDENT OF TOLLS

ø÷„ªç ÷¨µ÷Å÷Ñ ø÷„ªç˙ø÷÷ª÷÷” ¨æ÷ï÷” ì÷ Ø÷œ÷íÀ¥÷„è÷¥÷„£¸íÀ¥÷„è÷” æ÷÷ ¥÷∆¸÷´÷∏÷≥µ÷÷ø÷Í ◊≠÷æ÷Íø÷µ÷Íü÷ÀÖ

The Superintendent of Tolls should establish near the large gate of the city of the Toll-house andits flag, facing the north or the east.

ip¬°m≤y£≥ almZzmcØns‚ (]thi\ IhmSØns‚) kao]Øv

Ingt°mt´m, hSt°mt´m A`napJambn Np¶∏pc ÿm]n°pIbpw AhnsS sImSn

\m´pIbpw thWw.

ø÷„ªç ÷£÷◊µ÷≠÷øî÷üæ÷÷∏¸Ñ Ø÷òî÷ æ÷÷ √÷÷£÷÷ÏØ÷µ÷÷ü÷÷≠÷À æ÷◊ù÷ï÷÷Í ◊ª÷è÷͵÷„Ñ,-çÍ ç„ ü÷√üµ÷÷Ñ ◊ç˙µ÷üØ÷ùµ÷÷Ñ åæ÷ ì÷÷◊≥÷ñ÷÷≠÷” ¥÷„¶÷ æ÷÷ çÈ ü÷÷

á◊ü÷ÖÜ¥÷„¶÷ù÷÷¥÷üµ÷µ÷÷Í £Íµ÷◊´ê÷„ù÷ÑÖ çÊ ô¥÷„¶÷ù÷÷” ø÷„ªç ÷¬ôê÷„ù÷÷Í £ùõÑÖ ◊≥÷Æ÷¥÷„¶÷ù÷÷” Üüµ÷µ÷÷Í ë÷◊ôç ÷√£÷÷≠÷Í √£÷÷≠÷¥÷ÀÖ ∏÷ï÷¥÷„¶÷Ø÷◊∏æ÷ü÷‘≠÷Í ≠÷÷¥÷çÈ ü÷Í

æ÷÷ √÷Ø÷÷£¸Ø÷◊ù÷ç” ” æ÷∆¸≠÷” £÷Ø÷µ÷Íü÷ÀÖ

The four or five toll collectors should record about the merchants who come at the toll-gate withtheir merchandise, the details such who they were, where they come from what quantity of merchandisewas brought by them, and where the identification seal has been made. The penalty (Üüµ÷µ÷) for not gettingthe merchandise marked, by seal is, two times the amount of toll. The fine for fake seal is eight times thetoll. The penalty for effaced or torn seal is the compulsory detention in the room where persons are lockedup for untimely walking in streets

(ë÷◊ôç ÷√£÷÷≠÷¥÷À ).When the seal of the king is changed for another, or when one kind of merchandise is otherwisenamed, a fine of 1.25 pana per load should be charged.

ip¬°imebn¬ \mtem, At©m Np¶∏ncnhpIm¿ Ccp∂v Nc°v

sIm≠phcp∂ I®hS°mcpsS hnhc߃ AXmbXv Ah¿ BcmWv?

FhnSØpImcmWv? Nc°v FXbp≠v? FhnsSbmWv ASbmf apZ ASn®ncn°p∂Xv

F∂o hniZmwi߃ FgpXWw. apZbn√msX Nc°pIƒ sIm≠phcp∂

I®hS°m¿°v Ah¿ ASt°≠ kwJybpsS Cc´n ]ngbmbn (AXybw) hn[nIw.

I≈ apZ ASn°p∂h¿°v Np¶Øns‚ F´v Cc´n ]ngbmbn AS∏n°Ww. thsd

apZ ASn®h¿°v LSnIÿm\Øv (kabw sX‰n hcp∂ hsc \ndpØp∂ ÿm\w)

ip¬°imebn¬ XS™p \ndpØp∂XmWv in£. cmPmhns‚ apZsb am‰pItbm,

t]cv am‰n FgpXpItbm sNbvXm¬ Ht∂°m¬ ]Ww ]ngbmbn (hl\w) ASbv°Ww.

¨æ÷ï÷¥÷ʪ÷÷ÍØ÷¤√£÷ü÷√µ÷ Ø÷œ∆¸÷ù÷¥÷ë÷’” ì÷ æ÷Ó£Í∆¸ç ÷Ñ Ø÷ùµ÷√µ÷ ≤÷ŒÊµ÷„Ñ - ãü÷ü÷À Ø÷œ¥÷÷ù÷¥÷ë÷Ï ù÷ Ø÷ùµ÷” ᣔ” ç˙Ñ çŒÍ ü÷÷, á◊ü÷Ö ◊°÷π˝¨£¸÷Í◊¬÷ü÷¥÷Ÿ£÷≥µ÷÷Í £¸™÷ü÷À Ö

çŒÍ ü÷„√÷”ë÷¬÷Ï ¥÷ʪµ÷æ÷Ȥ¨£¸Ñ √÷ø÷„ªç ÷ ç˙÷Íø÷” ê÷îîÍü÷ÀÖ

The merchants should declare the quantity and price about the merchandise placed near the flagthus: “Such and such is the quantity of the merchandise. Who will buy it for such and such a price?” This

should be repeated thrice and then the merchandise should be handed over to the person who demands it.When there is bidding, the enhanced price and the toll should go to the treasury.

I®hS°m¿ Nc°pIƒ sImSn\m´nb ip¬°∏pcbpsS apºn¬ sh®v AXns‚

]amWhpw(tcJIfpw) hnebpw hnfn®p ]dbWw. Cu Nc°n\v CXmWv hne, hmßm≥

Bsc¶nepw Dt≠m F∂v aq∂v ]mhiyw hnfn®v tNmZn® tijw Bhiys∏Sp∂h¿°v

Nc°v sImSp°Ww. hmßm≥ BfpIƒ IqSpX¬ Xnc°p Iq´nbm¬ hne IqSpX¬

CuSm°mw. Aßs\ IqSpX¬ In´p∂ kwJy Np¶tØmSpIqSn cmPmhns‚

JP\mhn¬ ASbv°Ww.

ø÷„ªç˙≥÷µ÷÷ü÷À Ø÷ùµ÷Ø÷œ¥÷÷ù÷” ¥÷ʪµ÷” æ÷÷ ∆¸fl≠÷” ≤÷Œ„æ÷ü÷Ñ ü÷£¸◊ü÷◊∏åü÷” ∏÷ï÷÷ ∆¸∏Íü÷ÀÖ ø÷„ªç” ܬô¸ê÷„ù÷” æ÷÷ £¸™÷ü÷ÀÖ ü÷£Íæ÷ ◊≠÷◊æ÷¬ô¸Ø÷ùµ÷√µ÷

≥÷÷ùõ√µ÷ ∆¸fl≠÷Ø÷œ◊ü÷æ÷ù÷‘çÍ ≠÷÷ë÷÷‘Ø÷ç ¬÷‘¬÷ù÷Í √÷÷∏¸≥÷÷ùõ√µ÷ ±˙ªê÷„≥÷÷ùõÍ≠÷ Ø÷œ◊ü÷îî÷£¸≠÷Í ì÷ ç„ µ÷÷‘ü÷ÀÖ

When the quantity or price of the merchandise is mentioned as less for fear of paying more toll therest of the merchandise should be taken over by the king or the merchants may pay eight times the toll asfine. The same punishment should be prescribed for lowering the price of the merchandise packed in bags(nivistapanya) by showing an inferior kind as its sample (prativarnaka) and also for covering valuablemerchandise with a layer of inferior kind of material.

Np¶sØ t]Sn®v IbhnIb tcJtbm, hnetbm Ipd®p ]d™m¬ B

]d™Xn¬ IqSpXembn´p≈Xv cmPmhv Ahcn¬ \n∂v CuSm°Ww,As√¶n¬

Ipd®p ]d™hs‚ IW°v ]Imcw D≈Xns‚ F´nc´n Np¶w AS∏n°Ww.

sI´nsh®n´p≈ Nc°n¬ \n∂v tamiambXns\ amXrIbmbn ImWn®v hneIpdhv

Ipd®v ImWn®mepw, \√ hne]nSp∏p≈ Nc°pIsf tamiamb Nc°pIƒ sh®v

ad®mepw F´nc´n Np¶w Ahcn¬ \n∂v CuSm°Ww.

Ø÷œ◊ü÷çŒÍ ü÷È≥÷µ÷÷´÷ Ø÷ùµ÷¥÷ʪµ÷÷£„Ø÷◊∏¸ ¥÷ʪµ÷” æ÷¨÷‘µ÷ü÷÷Í ¥÷ʪµ÷æ÷È‹¨£¸ ∏÷ï÷÷ ∆¸∏Íü÷À, ◊

¸ê÷„ù÷” æ÷÷ ø÷„ªç” ç„ µ÷÷‘ü÷ÀÖ ü÷£Íæ÷÷¬ô¸ê÷„ù÷¥÷¨µ÷Å÷√µ÷÷îî÷£¸µ÷ü÷ÑÖ

When the price of any commodity is raised beyond its normal price for fear of enhancement bybidders, the king should take the excess price and also levy a fine of two times the toll. The same fine iseight times for the superintendent of tolls if he conceals the merchandise.

I®hSØn¬ FXncmfnsb `b∂v Nc°ns‚ bYm¿∞ hnetb°mƒ IqSpX¬

hne ]d™m¬ B h¿≤n∏n® hne cmPmhn\v \¬tI≠XmWv. A√mØ]£w B

Nc°nt∑¬ Cc´nNp¶w hkqem°Ww. AØcw I®hS°mcpsS sX‰pIsf

ip¬°m≤y£≥ ad®psh®m¬ ip¬°m≤y£≥ F´nc´n Np¶w ASbv°Ww

F∂XmWv in£.

ü÷√¥÷÷◊ ¸çŒ µ÷Ñ Ø÷ùµ÷÷≠÷÷” ÷Èü÷÷Í ◊¥÷ü÷÷Í ê÷◊ù÷ü÷÷Í æ÷÷ ç ÷µ÷‘Ñ ü÷ç‘ Ñ ±˙ªê÷„≥÷÷ùõ÷≠÷÷¥÷÷≠÷„ê÷œ÷-

◊∆¸ç ù÷÷” ì÷Ö æ÷ï÷¥÷ʪ÷¥÷◊ü÷çŒ ÷≠ü÷÷≠÷÷” ì÷÷çÈ ü÷ø÷„ªç ÷≠÷÷” ø÷„ªç ÷£¬ô¸ê÷„ù÷÷Í £¸ùõ¸ÑÖ Ø÷◊£÷ç˙÷Í-

üØ÷◊£÷ç ÷√ü÷◊ ¸™„ÑÖ

Hence the commodities should be sold only after weighing, measuring or counting them. As regardsthe inferior commodities or those for which toll is exempted, the decision about the amount of toll shouldbe decided after careful examination. For those who pass beyond the flag without paying the toll, a fine ofeight times the toll should be levied. Those who pass by to or from the city shall ascertain this.

AXpsIm≠v Nc°pIƒ \√hÆw Xq°ntbm, Aft∂m, FÆntbm thWw

IbhnIbw sNøm≥ (hmß∂Xpw hn¬°p∂Xpw) . ]®°dnIƒ°pw Np¶w

Hgnhm°nb D∏v XpSßnb Nc°pIƒ°pw aXn∏phne \n›bn°mw. Np¶w

ASbv°msX sImSn\m´nb Np¶∏pc IS∂pt]mIp∂h¿°v Ah¿ ASt°≠

Np¶Øn¬ F´nc´n Np¶ambn hkqem°mw (]ngbmbn AS∏n°mw) . Aßs\

t]mbhsc hnhcw \KcØnte°v hcp∂hcpw \KcØn¬ \n∂v t]mbhcpamb

BfpIƒ CXpd∏m°Ww.

æ÷Óæ÷÷◊∆¸ç˙¥÷≠æ÷÷µ÷≠÷¥÷÷ÓØ÷÷µ÷◊≠÷ç” µ÷ñ÷çÈ üµ÷Ø÷œ√÷æ÷≠÷Ó◊¥÷◊¢÷ç” £Íæ÷Íïµ÷î÷÷Óª÷÷ÍØ÷≠÷µ÷≠÷ê÷÷Í£÷≠÷-

æ÷Œü÷£¸flÅ÷ù÷÷◊£¸¬÷„ ◊çŒ µ÷÷◊æ÷ø÷ͬ÷ͬ÷„ ≥÷÷ùõ¸¥÷„îî„ªç” ê÷îîÍü÷ÀÖ Ü≠µ÷£÷÷æ÷÷◊£¸≠÷Ñ √ü÷͵÷£¸ùõ¸ÑÖ

Articles intended for marriage, gifts of parents to the married daughter (anvayana), presentations,sacrificial material, things intended for confinement of women and the materials required for the worship ofgods, tonsure ceremony, initiation, gifts of cows (godana), religious vows and consecration ceremony-allthese should be left free of toll. Those who utter lies in this respect should be punished like thieves.

hnhml kw_‘amb hkvXp°ƒ, hnhmlw Ign™ s]¨Ip´nIƒ°v

sImSpØ kΩm\w, kΩm\߃, b⁄\Øn\v sIm≠pt]mIp∂Xv,

]khipiqj°v sIm≠pt]mIp∂Xv, tZh]qP°v sIm≠pt]mIp∂Xv, Nufw,

D]\b\w, tKmZ\w, hXw XpSßnb InbIfpsS Z£nWbmbn sIm≠pt]mIp∂

hkvXp°ƒ F∂nh Np¶w ]ncn°msX hn´b°Ww. ta¬]d™ Bhiy߃°v

sIm≠pt]mIpIbmWv F∂v Ifhv ]dbp∂h\v Ifhn\p≈ in£ hn[n°pbpw

sNøWw.

çÈ ü÷ø÷„ªçÍ ≠÷÷◊ü÷ø÷„ªç” ◊≠÷æ÷÷‘∆¸µ÷ü÷÷Í ◊ ¸ü÷flµ÷¥÷Íç˙¥÷„¶¸µ÷÷ ◊≥÷üæ÷÷ Ø÷ùµ÷Ø÷ô„¥÷Ø÷∆¸∏¸ü÷÷Í

æ÷Ó£Í∆¸ç √µ÷ ü÷îî÷ ü÷÷æ÷îî÷ £¸ùõ¸ÑÖ ø÷„ªç √£÷÷≠÷÷£Àê÷÷Í¥÷µ÷Ø÷ª÷÷ª÷” Ø÷œ¥÷÷ù÷” çÈ üæ÷÷Ø÷∆¸∏ü÷Ñ à¢÷¥÷Ñ √÷÷∆¸√÷£¸ùõ¸ÑÖ

For a merchant who tries to smuggle the goods for which no toll is paid or who tries to take awayother goods in common with that goods marked with seal by breaking open the package of that merchandise(panyaputam), the fine is equal to the value of the smuggled articles along with the forfeiture of sucharticles. He who smuggles the merchandise from the toll-gate by falsely swearing in the name of cow-dung(i.e., saying that it is cow-dung, while it is some other valuable thing hidden) should be levied the highestamercement.

Np¶w AS® Nct°mSpIqSn Np¶w ASbv°mØ Nc°pIƒ ISØnsIm≠p

t]mIp∂h\pw, Hcp apZ ImWn®v c≠masXmcp Nc°pIqSn ISØnsIm≠p

t]mIp∂h\pw, Nc°papX¬ t`Zn®v apZbn√mØhsb apZbp≈Xnt\mSv tN¿Øv

A]lcn°p∂ I®hS°mc\v AØcØn¬ A]lcn°p∂ Nc°n\p ]pdsa

AXbpw Np¶w AS∏n°pIbmWv in£. ip¬°ÿm\Øp\n∂pw NmWIhpw

hbvt°mepw sh®v ad®v bYm¿∞ Nc°ns\ A]lcn°p∂h\v DØakmlkw

Zfiw hn[n°Ww.

ø÷√°÷æ÷¥÷‘ç˙æ÷î÷ª÷÷Í∆¸∏¸£÷∏ü≠÷¨÷÷≠µ÷Ø÷ø÷Ê≠÷÷” Ü≠µ÷ü÷¥÷” Ü◊≠÷æ÷÷‘ ÷ ” ◊≠÷æ÷÷‘∆¸µ÷ü÷÷Í µ÷£÷÷- æ÷ë÷„◊¬÷ü÷÷Í £¸ùõ¸Ñ Ø÷ùµ÷≠÷÷ø÷øî÷Ö

ü÷ͬ÷÷¥÷≠µ÷ü÷¥÷√µ÷÷≠÷µ÷≠÷Í ≤÷◊∆¸∏Íæ÷÷Íîç˙÷Í ◊æ÷çŒ µ÷ÑÖ

To one who imports such forbidden articles as weapons,amour, metals, chariots, gems, grains andcattle the punishment is as declared above (i.e., highest amercement) and the forfeiture of the articles. Sucharticles brought in sale should be sold free of toll (far outside the fort).

cmPmhn\m¬ \ntcm[n°s∏´ ikvXw, h¿Ωw, IhNw, temlw, cYw, cXv\w, [m\y߃,

]ip°ƒ F∂nhbn¬ GsX¶nepw ISØn sIm≠pt]mIp∂h\v AhLpjnXamb (hnfw_cw

sNøs∏´) in£ \¬IWw. Ah≥ ISØn sIm≠pt]mIp∂hsb Xncn®p ]nSnbv°pbpw

thWw. AØcw Nc°pIfn¬ GsX¶nepw a‰p tZißfn¬ \n∂v sIm≠ph∂n´ps≠¶n¬

AXv tIm´bv°v ]pdØp h®v Np¶w IqSmsX hn¬∏n°pIbpw thWw.

Ü≠ü÷Ø÷÷ª÷Ñ √÷Ø÷÷£¸Ø÷◊ù÷ç ÷” æ÷ü÷‘≠÷‡” ê÷È≈ù÷flµ÷÷üØ÷ùµ÷æ÷∆¸≠÷√µ÷, Ø÷◊ù÷ç ÷¥÷Íç˙è÷„∏√µ÷,

Ø÷ø÷Ê≠÷÷¥÷¨÷‘Ø÷◊ù÷ç ÷”, Å÷„¶¸Ø÷ø÷Ê≠÷÷” Ø÷÷◊£¸ç ÷¥÷À, Ü√÷”≥÷÷∏√µ÷ ¥÷÷◊¬÷ç ÷¥÷ÀÖ ≠÷¬ô÷Ø÷«¸ü÷” ì÷ Ø÷œ◊ü÷-

◊æ÷£¸ µ÷÷ü÷ÀÖ æ÷Ó£Íøµ÷” √÷÷£÷’” çÈ ü÷√÷÷∏¸±˙ªê÷„≥÷÷ùõ¸◊æ÷î÷µ÷≠÷¥÷◊≥÷ñ÷÷≠÷” ¥÷„¶÷” ì÷ £üæ÷÷ Ø÷œÍ¬÷µ÷Íü÷À

ܨµ÷Å÷√µ÷Ö

The boundary officer should charge 1¼ pana as road cess for each load of merchandise, 1 panafor single-hoofed animal, ½ pana for each head of cattle ¼ pana for each of minor animals and 1 masa fora headload of merchandise. He should find out and restore whatever ‘ commodity has been lost (in hisarea). Ee should send. the foreign commodities to the superintendent of tolls after carefully examining theirquality as whether superior or inferior and stamping them with his seal.

AXn¿Øn Imh¬°m¿, A¥]meI¿ (iq¬°m≤ys\ klmbn°p∂ Bƒ

˛ cmPmhns‚ Bƒ) Nct°‰nb mch≠n°v Ht∂Im¬ ]Whpw, H‰ Ipfºp≈

P¥p°ƒ (BSv apXembh) hln®p sIm≠phcp∂ h≠n°v Hcp ]Whpw, ]ip°ƒ

hln®psIm≠p hcp∂ h≠n°v Ac∏Whpw, £pZ∏ip°ƒ°v Im¬∏Whpw,

Xe®paSn\v Hcp amjhpw hoXap≈ am¿§ip¬°w hkqem°Ww. \jvSs∏SpItbm

A]lcn°s∏SpItbm sNbvX Nc°v A¥]me≥ I≠p]nSn°pIbpw, Xncn®v

sImSp°pIbpw thWw. hntZiØp\n∂pw h∂ Nc°pIsf KpWtZmj߃

th¿Xncn®v ASbmfapZbpw \¬In A¥]me≥ A≤y£s‚ ASp°te°v

Abbv°Ww.

æ÷Ó£Í∆¸ç˙æµ÷òï÷≠÷÷Í æ÷÷ √÷÷£÷‘Ø÷œ¥÷÷ù÷” ∏÷ñ÷Ñ Ø÷œÍ¬÷µ÷Íü÷ÀÖ ü÷Í≠÷ Ø÷œ∏¸£Íø÷Í≠÷ ∏÷ï÷÷ ø÷„ªç ÷¨µ÷Å÷√µ÷

√÷÷£÷‘Ø÷œ¥÷÷ù÷” àØ÷◊£¸ø÷Íü÷À √÷æ÷‘ñ÷üæ÷èµ÷÷Ø÷≠÷÷£÷’¥÷ÀÖ ü÷ü÷Ñ √÷÷£÷‘¥÷¨µ÷Å÷Ñ Ü◊≥÷ê÷¥µ÷ ≤÷ŒÊµ÷÷ü÷À- ᣔ” Ü¥÷„¬µ÷÷¥÷„¬µ÷ ì÷ √÷÷∏¸≥÷÷ùõ”” ±˙ªê÷„≥÷÷ùõ”” ì÷, ≠÷

◊≠÷ê÷Ê◊∆¸ü÷æµ÷¥÷À, ã¬÷ ∏÷ñ÷Ñ Ø÷œ≥÷÷æ÷Ñ á◊ü÷Ö ◊≠÷ê÷Ê∆¸ü÷Ñ ±˙ªê÷„≥÷÷ùõ”” ø÷„ªç ÷¬ô¸ê÷„ù÷÷Í £¸ùõ¸Ñ, √÷÷∏¸≥÷÷ùõ”” √÷æ÷÷‘Ø÷∆¸÷∏¸ÑÖ

The spy disguised as a merchant (vaidehakavyanjana) should send the secret message to theking as regards the quantity of merchandise. Then the king should send through a note the information tothe superintendent about the quantity of the merchandise to exhibit his omniscience. Then the superintendentshould go to the merchants (sartha) and say-”such and such a merchant has brought such and such avaluable or ordinary commodity. He should not conceal it. This is the power of the king”. When heconceals, eight times the tolls is the fine for ordinary articles and forfeiture is the punishment in the case ofvaluable articles.

As√¶n¬ htKzj[mcnbmb Nmc≥ hntZiØp \n∂pw h∂ I®hS°mcpsS Nc°pIfpsS

FÆw cmPmhns\ Adnbn°Ww. B D]tZiw A\pkcn®v cmPmhv, iq¬°m≤y£\p Xm≥

k¿∆⁄\msW∂p tXm∂n°phm≥ th≠n hntZiØp\n∂pw h∂ I®hS°mcpsS

FÆhpw Nc°phnhchpw AdnhpsImSp°Ww. ]n∂oSv ip¬°m≤v£≥ B hWnIfpsS

ASpØv sN∂v \nßfn¬ C∂n∂hs‚ Iøn¬ C∂n∂ kmc`mfihpw ^¬Kp`mfihpw

D≠v, H∂pw ad®psht°≠, CXmWv RßfpsS cmPmhns‚ alXzw(]tcm£m⁄\i‡n)

F∂v ]dbWw. ^¬Kp `mfisØ adbv°p∂ hWn°n∂v iq¬°Øns‚ F´nc´n ]ngbpw

kmc `mfisØ(apØv, Nµ\w, Ip¶paw) adbv°p∂ hWn°ns‚ apgph≥ Nc°pw

]nSns®Sp°pIbpw thWw.

∏÷¬ô“Ø÷flõ÷ç˙∏”” ≥÷÷ùõ¸¥÷„¤îî˚™÷£¸±˙ª÷” ì÷ µ÷ü÷ÀÖ

¥÷∆¸÷ÍØ÷ç ÷∏¸¥÷„îî„ªç” ” ç„ µ÷÷‘£À ≤÷flï÷” ì÷ £„ª÷‘≥÷¥÷ÀÖÖ

(Ü£÷‘ø÷÷√°÷¥÷À)

The commodity that is harmful to the country or useless should be shut out. That which is of greatgood as well as rare seeds should be let in free of toll.

(From Kautilya’s Arthasastra)

\mSn\v A\¿∞]Zhpw ^elo\hpamb Nc°pIƒ XSbWw. tijvTamb

Nc°pIƒ°pw, \√ A]q¿∆amb hnØpIƒ°pw Np¶w Hgnhmt°≠XmWv.

UNIT:FIVE

ܨµ÷÷µ÷Ñ- 5. æµ÷æ÷∆¸÷∏√£÷÷Ø÷≠÷÷ ◊æ÷æ÷÷£¸Ø÷£¸◊≠÷≤÷≠¨÷øî÷ÖÖ

CHAPTER FIVE

ADMINISTRATION OF JUSTICE AND

TYPES OF LEGAL DISPUTES

¨÷¥÷‘√£÷÷√°÷µ÷√°÷µ÷÷Í Ü¥÷÷üµ÷÷Ñ ï÷≠÷Ø÷£√÷¤≠¨÷√÷”ê÷œ∆¸ù÷¶¸÷Íù÷¥÷„è÷√£÷÷≠÷flµ÷ͬ÷„ æµ÷÷æ÷∆¸÷◊∏¸ç ÷≠÷À Ü£÷÷‘≠÷À ç„ µ÷„‘ÑÖ

◊ü÷∏¸÷Í◊∆¸ü÷÷≠ü÷∏¸ê÷÷∏¸≠÷åü÷÷∏¸ùµ÷÷ÍØ÷¨µ÷„Ø÷≈æ÷∏¸çÈ ü÷÷”øî÷ æµ÷æ÷∆¸÷∏÷≠÷À Ø÷œ◊ü÷¬÷Í ÷µ÷͵÷„ÑÖ ç˙ü÷„‘Ñ ç ÷∏¸◊µ÷ü÷„Ñ Ø÷Êæ÷‘Ñ √÷÷∆¸√÷£¸ùõ¸ÑÖ ¡÷÷Íü÷Èù÷÷” ãçÓ ç” Ø÷œüµ÷¨÷‘£¸ùõ÷ÑÖ

¡÷¨£Íµ÷÷≠÷÷” ü÷„ ¶¸æµ÷÷Ø÷≠÷µ÷Ñ Ö

In the cities on the boundary of two districts, or in the central places of sangrahana, dronamukhaand sthaniya, three experts in law and three ministers should carry on the matters concerning law. Thetransactions that are held in secret, inside the house, in the night, in the forest, with fraud or in a secludedplace should be declaredas invalid. Those who enter into or cause to enter into such transactions should bepunished with the first amercement. The witnesses (srotarah) should each be fined half of-that. The acceptorswill have to suffer the loss of the material.

[¿Ωm[nImcnIƒ aq∂pt]cpw AamXy∑m¿ aq∂p t]cpw tN¿∂v P\]ZßfpsS

k‘n (AXn¿Øn) kwKlWw (10 KmaßfpsS a≤yÿm\w) tZmWapJw (400

KmaßfpsS a≤yÿm\w ) ÿm\nbw (800 KmaßfpsS a≤yÿm\w) F∂nhbn¬

hyhlmcßsf kw_‘n®v Imcy߃ sNøWw. XntcmlnX߃(tKm]yambn

sNbvXh) A¥cKmcIrXy߃ (Krlm¥¿ `mKØv sh®v sNbvXh) \‡IrXy߃

(cmXn sNbvXh) AcWyIrXy߃ (Im´n¬ sh®v sNbvXh) D][nIrXy߃

(hymPambn sNbvXh) F∂nßs\bp≈ CS]mSpIsf kw_‘n® hyhlmcßsf

Akm[phmbn IW°m°Ww. Ah sNbvXh\pw, sNøn∏n®ht\bpw

]q¿∆kmlkw Zfiw, (kmlkZfiw 3 hn[w, ]q¿∆w, a[yaw, DØaw ˛ ]q¿∆w

250 ]Ww, a[yaw 500 ]Ww DØaw 1000 ]Ww) timXm°ƒ°v (km£nIƒ°v)

HmtcmcpØ¿°pw AXns‚ ]IpXn Zfiw. it≤b∑m¿ (hnizmky∑m¿,

\njvI]S∑m¿) BsW¶nemIs´ Zhyhy]\bw (Zhylm\n) amXta D≈q.

Ø÷∏¸÷ÍÅ÷Íù÷÷◊¨÷ç˙ù÷‘ê÷œ∆¸ù÷” Üæ÷åü÷æµ÷ç˙∏÷ æ÷÷ ◊ü÷∏¸÷Í◊∆¸ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ £÷µ÷◊≠÷Å÷ÍØ÷÷ÍØ÷◊≠÷◊¨÷- ◊æ÷æ÷÷∆¸µ÷„åü÷÷Ñ √°÷flù÷÷¥÷◊≠÷¬ç ÷◊√÷≠÷fl≠÷÷” æµ÷÷◊¨÷ü÷÷≠÷÷” ì÷

Ü¥÷Êú¸√÷”ñ÷÷≠÷÷” Ü≠ü÷∏¸ê÷÷∏¸çÈ ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ √÷÷∆¸√÷÷≠÷„Ø÷œæ÷Íø÷ç˙ª÷∆¸◊æ÷æ÷÷∆¸∏÷ï÷◊≠÷µ÷÷Íê÷µ÷„åü÷÷Ñ Ø÷Êæ÷‘∏÷°÷æµ÷æ÷∆¸÷◊∏¸ù÷÷” ì÷ ∏÷◊°÷çÈ ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ

The secret transactions (agreements) that take place within the range of the hearing of others andthose that are not condemnable should be considered as valid. Those that are connected with division ofproperty, deposits in kind, deposits in cash and marriage or those that are connected with women, who donot stir out, with persons caught with diseases, or those that are entered into by persons who are notknown to be unsound, even when they are done inside the house; are to be considered valid. Similarlyvalid are those that entered into in the night, provided they are connected with robbery, trespassing

(anupravesa), quarrel, marriage or execution of king’s orders or those connected with those merchantswho do their business only in the first part of the night.

F∂m¬ ]tcm£ambn´p≈ A[nI¿ÆKlWw (hkvXp]Wbs∏SpØn sIm≠p≈

EWmZm\w) kw_‘n®htbm, Ah‡hyIcßtfm (Bt£]Øn∂nS \¬ImØh) Bbn´p≈

XntcmlnXhyhlmc߃ \ne\n¬°pw. Zmbw (Zmbhn`mKw) \nt£]w (apZsh°msX

kq£n°m≥ G¬∏n® hkvXp°ƒ) D]\n[n (apZsh®v kq£n°m≥ G¬∏n® hkvXp°ƒ).

hnhmlw (kvXo[\w) F∂nhsb kw_‘n®p≈ hyhlmcßfpw hym[nXcpw

AaqVkw⁄cpambhcpsS (kw⁄mlm\nhcmØh¿) hyhlmcßfpw Krlm¥¿ `mKØv

h®v \S∂ hyhlmcßfmbmepw \ne\n¬°pw. kmlkw (Ih¿®), A\p]thiw (tamjWw),

Ielw, hnhmlw, cmP\ntbmKw F∂nh kw_‘n® hyhlmcßfpw, ]q¿∆

cmXhyhlmcnIfpsS (cmXnbpsS ]q¿∆ `mKßfn¬ CS]mSp \SØp∂ thiy

iufinImZnIfpsS hyhlmcßfpw) cmXnIrXy߃ Bbmepw \ne\n¬°pw.

√÷÷£÷‘æ÷Œï÷÷¡÷¥÷æµ÷÷¨÷î÷÷∏¸ù÷¥÷¨µ÷ͬ÷„ Ü∏¸ùµ÷î÷∏÷ù÷÷” Ü∏¸ùµ÷çÈ ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ ê÷Êú¸÷ï÷flæ÷ͬ÷„ ì÷ àØ÷◊¨÷çÈ ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ ◊¥÷£÷Ñ √÷¥÷æ÷÷µ÷Í ì÷

àØ÷≈æ÷∏¸çÈ ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ

The transaction in the forest are also valid, if they are connected with those that move mostly in theforest such as merchants, herds, hermitages, hunters or spies (caranas). Those fraudulants are also validin the case of spies. Those that are entered into a secluded place are valid in case they are connected withmembers of an association (mithah—samavaya).

km¿∞w (hWnIvkwLw) hPw (tKm]∑m¿) Biaw (Xm]k∑m¿) hym[∑m¿, NmcW∑m¿

F∂nhcpsS a[yØn¬ sh®p sNbvX hyhlmcßfpw h\Nc∑mcpsS hyhlmcßfpw

AcWyIrXßfmsW¶nepw \ne\n¬°pw. KpV PohnIfpsS (hymPkz¿ÆmZnIƒ sIm≠v

hyhlmcw \SØp∂h¿) hnjbØnep≈ hyhlmc߃ hymPambn sNbvXh BsW¶nepw

\ne\n¬°pw. anY ahmØnep≈ (kvXo ]pcpj∑mcpsS clky kwtbmKw)

hyhlmc߃ hnP\ÿeØpsh®p \S∂hbmsW¶nepw \ne\n¬°pw.

Üü÷Ñ Ü≠µ÷£÷÷ ≠÷ ◊√÷¨µÍ÷µ÷„Ñ, ÜØ÷÷¡÷µ÷æ÷¤≥£¸øî÷ çÈ ü÷÷Ñ, ◊Ø÷ü÷È¥÷ü÷÷ Ø÷„°÷Íù÷, ◊Ø÷°÷÷ Ø÷„°÷æ÷ü÷÷, ◊≠÷¬ç„ ª÷Í≠÷ ≥÷œ÷°÷÷, ç˙◊≠÷¬öÍ Í≠÷÷◊æ÷≥÷åü÷”ø÷Í≠÷,

Ø÷◊ü÷¥÷üµ÷÷ Ø÷„°÷¥÷üµ÷÷ ì÷ ◊√°÷µ÷÷, £÷√÷◊∆¸ü÷ç ÷≥µ÷” ÜØ÷œ÷Øü÷÷ü÷flü÷æµ÷æ÷∆¸÷∏÷≥µ÷µ÷÷”, Ü◊≥÷ø÷Øü÷Ø÷œæ÷Œ◊ï÷ü÷≠µ÷íÀê÷æµ÷√÷◊≠÷◊≥÷øî÷, Ü≠µ÷°÷

◊≠÷√÷Ȭô¸æµ÷æ÷∆¸÷∏Í≥µ÷ÑÖ ü÷°÷÷◊Ø÷ 猄 ¨£Í≠÷÷ü÷‘Í≠÷ ¥÷¢÷Í≠÷÷Í≠¥÷¢÷Í≠÷ Üæ÷ê÷È∆¸flü÷Í≠÷ æ÷÷ çÈ ü÷÷ æµ÷æ÷∆¸÷∏÷Ñ ≠÷ ◊√÷¨µ÷͵÷„ÑÖ ç˙ü÷È‘ç ÷∏¸◊µ÷ü÷È¡÷÷Íü÷Èù÷÷” Ø÷È£÷êµ÷£÷÷Íåü÷÷Ñ

£¸ùõ÷ÑÖ

Others in each category are not valid. Similarly far from valid are the transactions done bydependents, a son whose father is alive, a father whose son has come to majority, an out-caste brother, theyoungest son of an undivided family, a woman whose husband or son (major) is alive, a slave, a hiredservant, any person who is too young or too old to carry on business, a convict, a hermit, a cripple or aperson given to vices, except when any one of them is authorized to do the transaction(nisrshtavyavaharebhyah). Even then the transactions of those who are at the moment angry, afflicted,intoxicated, mad or restrained are invalid. The proposer, the person who causes to propose and thewitnesses are to be separately punished as prescribed above.

Chbn¬ \n∂p hn]coXßfmbn´p≈ ]O∂ßfmbn sNbvX hyhlmc߃ \ne\n¬°n√.

A]Imcw Xs∂ A]cmib∑mcm¬ sNøs∏´ AXmbXv ]nXmhv Pohn®ncns° ]pX\mepw,

]pX≥ Imcy߃ t\m°n \SØptºmƒ ]nXmhn\mepw Ipe`jvS\mb (\njvIpe)

`mXmhn\mepw kzØv hn`Pn°s∏´n´n√mØ IpSpw_Ønse Cfb ]pX\mepw,

]mb]q¿Ønbmb ]pX\pw, `¿Ømhpw Pohn®ncn∏p≈ kvXobmepw, Zmk\mepw BlnXI≥

(CuSpsNøs∏´h≥) hyhlmc߃ sNøm≥ ]m]vXn BImØh≥ (A]m]vXhyhlmc≥)

hyhlmc߃sNøm≥ ]m]vXn Ign™h≥ (AXoXhyhlmc≥) F∂nhcmepw. A`nikvX≥

(]m]I¿Ωw sIm≠v Zpjn®h≥, Ipddhmfn) ]hPnX≥ (k\ymkn) hywK≥, hyk\n

(kvXoaZymZnhnjb ew_S≥) F∂nhcmepw sNøs∏´ hyhlmc߃ \ne\n¬IpIbn√.

F∂m¬ CXn¬\n∂v \nkpjvS hyhlmc∑msc Hgnhm°nbn´p≠v. AXmbXv ta¬∏d™

]nXra¬]pXmZnIƒ°v hyhlmc[nImcw A[nImcnIfn¬ \n∂v e`n®n´ps≠¶n¬ AhcpsS

hyhlmc߃ \ne\n¬°pw.

Ahcn¬ h®p Ip≤t\m, B¿Øt\m. aØt\m D∑Øt\m, in£n°s∏´ht\m

Bbn´p≈hcm¬ sNøs∏´ hyhlmc߃ \ne\n¬°pIbn√. Ch F√m‰nepw

apIfn¬ ]d™n´p≈ Zfi߃ I¿Ømhv, ImcbnXmhv , timXmhv (km£n)

F∂nh¿°v thsd thsd D≠mbncn°p∂XmWv.

√æ÷Í √æ÷Í ü÷„ æ÷ê÷Ï £Íø÷Í ç ÷ª÷Í ì÷ √æ÷ç˙∏¸ù÷çÈ ü÷÷Ñ √÷”Ø÷Êù÷÷‘ ÷î÷÷∏÷Ñ ø÷„ £¸£Íø÷•¬ô¸∫˛Ø÷ª÷Å÷ù÷- Ø÷œ¥÷÷ù÷ê÷„ù÷÷Ñ √÷æ÷‘æµ÷æ÷∆¸÷∏÷Ñ ◊√÷¨µ÷͵÷„ÑÖ Ø÷¤øî÷¥÷” ì÷Ó¬÷÷”

ç˙∏¸ù÷¥÷÷£Íø÷÷◊¨÷æ÷ï÷’” ¡÷¨£Íµ÷¥÷ÀÖ á◊ü÷ æµ÷æ÷∆¸÷∏√£÷÷Ø÷≠÷÷Ö

All such transaction (agreements) carried out by any person, with others of his own community, insuitable place and time, in his rightful authority (svakarana), with all formalities fulfilled, with clear proofsand in the credible form, description (laksana) and quality, are considered as valid. The documents (karana)subsequently revised (pascima) in the case of these should be given credit to, except in the case ofdirections (Sdesa) and pledges (Sdhi). (In the case of these the earlier document is stronger). This is anaccount of the valid and invalid transactions (agreements).

F∂m¬ Xm¥mßfpsS h¿§Ønepw tZiØnepw ImeØnepw kzIcWw

sIm≠p sNøs∏´hbpw, Nmc߃ XnI™hbpw, ip≤∑mcmb

km£nItfmSpIqSnbhbpw, cq]e£W ]amWKpW߃ ZrjvSßfmbn´p≈

hbpamb F√m hyhlmcßfpw \ne\n¬°pw. (cq]w ˛ BIrXn, e£Ww ˛

Xncn®dnbm\p≈ Nn”w, ]amWw ˛ Afhv) ChbpsS F√mw IcWw (]amWw) B

tZitØbpw (Xod v ) B[ntbbpw (]Wbw) Hgn®v ]›naambn´p≈ (HSphn¬

FgpXnbn´p≈)XmWv hnizmkyambn kzoIcnt°≠Xv. CXmWv hyhlmc ÿm]\w.

◊≠÷≤÷¨£” æ÷÷£¸¥÷„ü√÷Èïµ÷ æ÷÷£”” √÷”çŒ ÷¥÷◊ü÷, Ø÷Êæ÷÷Ïåü÷” Ø÷◊øî÷¥÷Í≠÷÷£÷Ï Í≠÷ ≠÷÷◊≥÷√÷” ÷¢÷Í, Ø÷∏¸æ÷÷åµ÷” Ü≠÷◊≥÷ê÷œ÷ ”Ü◊≥÷ê÷œ÷ ¥÷æ÷◊ü÷¬ö¸ü÷Í, Ø÷œ◊ü÷ñ÷÷µ÷ £ÍÍø÷”

◊≠÷Ÿ£¸ø÷Íüµ÷„åü÷Í ≠÷ ◊≠÷Ÿ£¸ø÷◊ü÷, ◊≠÷Ÿ£¬ô÷ü÷À £Íø÷÷£¸≠µ÷” £Íø÷¥÷„Ø÷√£÷÷Ø÷µ÷◊ü÷, àØ÷¤√£÷ü÷Í £Íø÷Í Ü£÷‘æ÷î÷≠÷” ≠÷Óæ÷◊¥÷◊ üµ÷Ø÷æµ÷µ÷ü÷Í, √÷÷◊Å÷◊≥÷∏¸æ÷¨÷Èü÷” ≠÷Íîî˚◊ü÷,

Ü√÷”≥÷÷¬µ÷Í £Íø÷Í √÷÷◊Å÷◊≥÷Ÿ¥÷£÷Ñ √÷”≥÷÷¬÷ü÷Í, á◊ü÷ Ø÷∏¸÷Íåü÷∆Íü÷æ÷ÑÖ Ø÷∏¸÷Íåü÷£¸ùõ¸Ñ Ø÷òî÷≤÷≠¨÷ÑÖ √æ÷µ÷”æ÷÷◊£¸£¸ùõ¸÷Í £¸ø÷≤÷≠¨÷ÑÖ

The following are the causes of defeat in a law-suit (parokta): projecting another argument leavingout the question at issue; inconsistency between what is “said earlier and what is stated later; insisting onthe opinion of a third person which is not worth considering; not producing the necessary order or documentwhen asked for; producing a document other than the one already produced; denying the particulars of thedocument presented; not accepting what is deposed by the witnesses; and holding conversation with his

witnesses where he ought not to do so. Five times the amount involved is the fine for one who is defeatedin a law-suit. Ten times that is the fine for self-assertion (without evidences).

ap≥s]gpXnb ]mZßsf hn´p thsd Hcp ]mZØnte°p kwIan°pI, AXmbXv

hmIv]mcpjysat∂m at‰m FgpXn h®n v ]ns∂ Zfi]mcpjysat∂m at‰m ]dbpI, ap≥]p

]d™Xns‚ A¿∞tØmSv ]n∂oSv A`n_‘m\w sNømXncn°pI AXmbXv BZyw

]ØplncWy߃ Ft∂m at‰m ]d™n´v ]ns∂ lncWyw amXw F∂p ]dbpI.

A\`nKmlyambn´p≈ (A`qjWobw) ]chmIysØ Zpjn®n´ v AXns\

ka¿∞n°mXncn°pI, tZis\ (km£nsb) \n¿t±in°msa∂v ]d™n´v ]d™

kabØv \n¿t±in°mXncn°pI, lo\tZi\tbm(]d™v Dd∏n®Xnt\°mƒ Ipdhmb

km£nIsf) AtZit\tbm (km£nbmhm≥ tbmKy\√mØh≥) km£nbmbn´p

\n¿t±in°pI. \n¿t±in°s∏´hcn¬ \n∂v A\y\mb km£nsb lmPcm°pI,

km£n Xm≥ I≠ A¿∞sØ ]dbptºmƒ Aßs\b√ F∂p]d™v Ah

\nckn°pI (am‰n ]dbpI) km£nIfm¬ \n¿Æbn°s∏´ ImcysØ

kΩXn°mXncn°pI, kwkmcn°m≥ ]mSn√mØ ÿeØv h®v km£nIfpambn

kw`mjWw sNøpI. Chsb√mw ]tcm‡tlXp°fmIp∂p (]cmPb

tlXp°fmIp∂p). ]cmPnX\v hyhlmcs∏´ kwJybpsS A©nc´n in£. kzbw

hmZn®v (km£nIfn√msX ]cmPbs∏Sp∂h\v) ]Ønc´n in£.

¨÷¥÷‘øî÷ æµ÷æ÷∆¸÷∏¸øî÷ ì÷◊∏¸°÷” ∏÷ï÷ø÷÷√÷≠÷¥÷ÀÖ

◊æ÷æ÷÷£÷£÷‘øî÷ü÷„¬Ø÷÷£¸Ñ Ø÷¤øî÷¥÷Ñ Ø÷Êæ÷‘≤÷÷¨÷ç˙ÑÖÖ

ü÷°÷ √÷üµ÷Í ¤√£÷ü÷÷Í ¨÷¥÷÷Ï æµ÷æ÷∆¸÷∏¸√ü÷„ √÷÷◊Å÷¬÷„Ö

ì÷◊∏¸°÷” √÷”ê÷œ∆Í Ø÷„√÷÷” ∏÷ñ÷÷¥÷÷ñ÷÷ ü÷„ ø÷÷√÷≠÷¥÷ÀÖÖ

•¬ô¸£¸÷ͬ÷Ñ √æ÷µ÷”æ÷÷£¸Ñ √æ÷Ø÷Å÷Ø÷∏¸Ø÷Å÷µ÷÷ÍÑÖ

Ü≠÷„µ÷÷Íê÷÷ï÷‘æ÷” ∆Íü÷„Ñ ø÷Ø÷£÷øî÷÷£÷‘√÷÷¨÷ç˙ÑÖÖ (Ü£÷‘ø÷÷√°÷¥÷À)

Sacred law (dharma), evidence (vyavahara), the history of the case (carifra) and king’s order(sasana) are the four legs of law. Each latter in these in order is superior to each of the former. Heredharma stands on eternal truth; vyavahara depends on the witnesses; caritra is found in. the tradition ofpeople (pumsam saagraha); and the sasana is the order of the king. Self-assertion on the part of eitherof the parties has often been defective. Examination (anuyoga), honesty (arjava), evidence (hetu) andtaking oath are the means to win in a law-suit.

(From Kautilya’s Arthasastra)

k\mX\, [¿Ωw, sXfnhpIƒ, NcnXw, cmPI¬∏\ F∂nhbmWv \nbaØns‚

\mep ]mZ߃. Chbn¬ ]n∂oS v hcp∂ Hmtcm∂pw BZytØXnt\°mƒ

tijvTamWv. Chbn¬ [¿Ωw kXyØn¬ IpSnsIm≈p∂p. sXfnhpIfmIs´

km£nIfnepw, NcnXw ]pcpj∑mcpsS ]cºcbnepw imk\w cmPm°∑mcpsS

Iev]\bnepw \nesIm≈p∂p. kzbwhmZw. kz]£ ]c]£ßƒ°v

tZmjImcnbmIp∂p. ]co£Ww, EPpX, tlXp, ]Xn⁄m Ch hyhlmc

hnPbØn\p≈ D]m[nIfmWv.

UNIT SIX

ܨµ÷÷µ÷Ñ 6 . ª÷Íèµ÷√÷¥÷„ßÍø÷Ñ Ö

CHAPTER SIX

ABOUT DOCUMENTS

≠÷ ç µ÷’” ≥÷Èü÷ç˙Ñ ç„ µ÷÷‘ü÷À ≠÷ÈØ÷ª÷Íè÷÷◊ ¸≠÷÷ åæ÷◊î÷ü÷ÀÖ

≠÷÷ñ÷÷Ø÷µ÷ͪª÷Íè÷≠÷Í≠÷ ◊æ÷≠÷÷ªØ÷” æ÷÷ ¥÷∆¸Æ÷ÈØ÷ÑÖÖ

≥÷œ÷≠ü÷ÍÑ Ø÷„π ¬÷¨÷¥÷‘üæ÷÷ªª÷Íèµ÷” ◊≠÷ù÷÷‘µ÷ç” Ø÷∏”¥÷ÀÖÖ

Ü≠æ÷µ÷Ñ- ≠÷ÈØ÷ª÷Íè÷÷ü÷À ◊æ÷≠÷÷ ≥÷Èü÷ç˙Ñ åæ÷◊î÷ü÷À ≠÷ ç ÷µ÷’” ç„ µ÷÷‘ü÷ÀÖ ≠÷ÈØ÷Ñ ¥÷∆¸ü÷À ܪØ÷” æ÷÷ ª÷Íè÷≠÷Í≠÷ ◊æ÷≠÷÷ æ÷ Ü÷ñ÷÷Ø÷µ÷Íü÷ÀÖ ≥÷œ÷≠ü÷ÍÑ Ø÷„π

¬÷¨÷¥÷‘üæ÷÷ü÷À ª÷Íèµ÷” Ø÷∏”” ◊≠÷ù÷÷‘µ÷ç˙¥÷ÀÖ

An employee should not carry out any work .without a written order of the king, and the king, too,should not direct any work to be done, small or big, without a written order. Confusion being the nature ofman, the written order (document) is decisive in the end.

tcJmaqeamb \n¿t±ian√msX Hcn°epw `rXy≥ Hcp Imcyhpw sNøcpXv.

AXpt]mse cmPmhv Imcyw FX hepXmbmepw \n mcambmepw tcJbn√msX

B⁄m]n°cpXv. kwibw a\pjy\v kzm`mhnIamIbm¬ tcJ ]ca][m\amIp∂p.

ܪ÷Íè÷¥÷÷ñ÷÷Ø÷µ÷◊ü÷ ª÷Íèµ÷” µ÷üç˙∏¸÷Í◊ü÷ µ÷ÑÖ

∏÷ï÷çÈ üµ÷¥÷„≥÷÷Ó ì÷÷Í∏¸÷Ó ü÷÷Ó ≥÷Èüµ÷≠÷ÈØ÷ü÷fl √÷£÷ÖÖ

≠÷ÈØ÷√÷”◊î÷¤≈≠÷ü÷” ª÷Íèµ÷” ≠÷ÈØ÷√ü÷Æ÷ ≠÷ÈØ÷÷Í ≠÷ÈØ÷ÑÖÖ

Ü≠æ÷µ÷Ñ- µ÷Ñ ∏÷ï÷≥÷Èüµ÷” ܪ÷Íè÷” Ü÷ñ÷÷Ø÷µ÷◊ü÷, µ÷Ñ Üª÷Íèµ÷” ç˙∏¸÷Í◊ü÷, à≥÷÷Ó ü÷÷Ó ≥÷Èüµ÷≠÷ÈØ÷ü÷fl √÷£÷ ì÷÷Í∏¸÷Ó (≥÷æ÷ü÷Ñ)Ö ≠÷ÈØ÷√÷”◊î÷¤≈≠÷ü÷” ª÷Íèµ÷” ≠÷ÈØ÷Ñ,

ü÷ü÷À ≠÷ÈØ÷Ñ ≠÷ ≠÷ÈØ÷ÑÖ

He who directs without a written-order and he who carries out what is not ordered in writing, boththe king and the employee are thieves. The document with the king’s seal is the king, but the person calledthe king is not the king.

tcJbn√msX cmPyImcy߃ Iev]n°p∂ cmPmhpw tcJbn√msX sNøp∂

`rXy\pw, c≠pt]cpw F√mbnt∏mgpw I≈∑mcmWv. cmPapZtbmSpIqSnb tcJbmWv

cmPmhv, A√msX cmPmhv F∂v hnfn°s∏Sp∂h\√ cmPmhv.

√÷¥÷„¶”” ◊ª÷◊è÷ü÷” ∏÷ñ÷÷ ª÷Íèµ÷” ü÷îî÷÷Í¢÷¥÷÷Í¢÷¥÷¥÷ÀÖ

à¢÷¥÷” ∏÷ï÷◊ª÷◊è÷ü÷” ¥÷¨µ÷” ¥÷≠°µ÷÷◊£¸◊≥÷Ñ çÈ ü÷¥÷ÀÖÖ

Ø÷÷Ó∏¸ª÷Íèµ÷” ç˙◊≠÷¬ö”” √µ÷÷ü√÷æ÷’” √÷”√÷÷¨÷≠÷Å÷¥÷¥÷ÀÖÖ

Ü≠æ÷µ÷Ñ- ∏÷ñ÷÷ √÷¥÷„¶”” ◊ª÷◊è÷ü÷” ü÷ü÷À ª÷Íèµ÷” à¢÷¥÷÷Í¢÷¥÷¥÷À, ∏÷ï÷◊ª÷◊è÷ü÷” ª÷Íèµ÷” à¢÷¥÷¥÷À , ¥÷≠°µ÷÷◊£¸◊≥÷Ñ çÈ ü÷” ¥÷¨µ÷¥÷À , Ø÷÷Ó∏¸ª÷Íèµ÷” ç˙◊≠÷¬ö¸¥÷ÀÖ

√÷æ÷’” √÷”√÷÷¨÷≠÷Å÷¥÷” √µ÷÷ü÷ÀÖ

That which is written by the king with his seal is the best among the best of documents; that whichis just written, by the king is the best documents; that which is written by the ministers, etc., is a. middlingdocument; and that which is written by the city officer is the inferior document. All these are competent(authoritative) for the accomplishment of ah end.

cmPmhn\m¬ apZtbmSpIqSn sNøs∏Sp∂ tcJbmWv DØtamØaw.

cmPmhn\m¬ FgpXs∏Sp∂Xv DØahpw, a¥namcm¬ sNøs∏Sp∂Xv a≤yahpw,

]uc∑m¿ sNøs∏Sp∂Xv I\njvThpw BIp∂p. Chsb√mw Xs∂ Imcy߃

km[n°m≥ ]cym]vXamWv.

µ÷¤√¥÷≠µ÷¤√¥÷¤≠∆¸ çÈ üµ÷Í ü÷„ ∏÷ñ÷÷ µ÷÷Íf◊¨÷çÈ ü÷÷Í ≠÷∏¸ÑÖ

√÷÷¥÷÷üµ÷µ÷„æ÷∏÷ï÷÷◊£¸Ñ µ÷£÷÷≠÷„çŒ ¥÷ü÷øî÷ √÷ÑÖÖ

£Ó◊≠÷ç” ” ¥÷÷◊√÷ç” æ÷È¢÷” æ÷÷Ÿ¬÷ç” ≤÷∆„ „æ÷÷Ÿ¬÷ç˙¥÷ÀÖ

ü÷üç˙µ÷‘ï÷÷ü÷ª÷Íèµ÷” ü÷„ ∏÷ñ÷Í √÷¥µ÷íÀ ◊≠÷æ÷Í£¸µ÷Íü÷ÀÖÖ

Ü≠æ÷µ÷Ñ- ∏÷ñ÷÷ µ÷¤√¥÷≠÷À µ÷¤√¥÷≠÷À ç ÷µ÷Ï ◊∆¸ √÷÷¥÷÷üµ÷µ÷„æ÷∏÷ï÷÷◊£¸Ñ µ÷£÷÷≠÷„çŒ ¥÷ü÷Ñ Ü◊¨÷çÈ ü÷Ñ √÷Ñ £Ó◊≠÷ç” , ¥÷÷◊√÷ç” , æ÷÷Ÿ¬÷ç” ” , ≤÷∆„ „æ÷÷Ÿ¬÷ç” ü÷ü÷À

ç ÷µ÷‘ï÷÷ü÷ª÷Íèµ÷” ü÷„ ∏÷ñ÷Í √÷¥µ÷çÀ ◊≠÷æ÷Í£¸µ÷Íü÷ÀÖ

That person, the minister or the heir apparent, etc., in due order, who is entrusted with whateverwork by the king should clearly report to the king about the daily, monthly, yearly or multi-yearly happeningsin that context along with the documents pertaining to that work.

cmPmhn\m¬ Hmtcm Imcyßfnepw bYmIaw \ntbmKn°s∏Sp∂ a¥nam¿,

bphcmPm°∑m¿ F∂nh¿ AXXv ImcyßfpsS Hmtcm ZnhktØbpw, amktØbpw,

sIm√tØbpw, At\I sIm√ßfntebpw hnhc߃ cmPmhns\ Adnbn°pIbpw

tcJIƒ Abbv°pIbpw thWw.

∏÷ï÷÷™”◊ç ü÷ª÷Íèµ÷√µ÷ ÷÷∏¸µ÷Íü√¥÷È◊ü÷Ø÷°÷ç˙¥÷ÀÖ

ç ÷ª÷Ísü÷flü÷Í ◊æ÷√¥÷È◊ü÷æ÷÷‘ ≥÷œ÷¤≠ü÷Ñ √÷”ï÷÷µ÷ü÷Í ≠÷Èù÷÷¥÷ÀÖÖ

Ü≠æ÷µ÷Ñ- ∏÷ï÷÷™íÀ◊ç ü÷ª÷Íèµ÷√µ÷ √¥÷È◊ü÷Ø÷°÷ç” ¨÷÷∏¸µ÷Íü÷ÀÖ ç ÷ª÷Í Üü÷flü÷Í ≠÷Èù÷÷” ◊æ÷√¥÷È◊ü÷Ñ ≥÷œ÷¤≠ü÷Ñ æ÷÷ √÷òï÷÷µ÷ü÷ÍÖ

He should preserve as a memorial note the document attested with his seal by the king. For withthe lapse of time, the kings are prone to forget or get confused.

C]Imcw \ntbmKn°s∏Sp∂h¿ cmPmhn\m¬ apZWw sNøs∏´ tcJbpsS

Hcp Hm¿Ω°pdn∏v Xømdm°Ww. Imew Ignbptºmƒ cmPm°∑m¿°v Hm¿Ω∏niIpw,

kwibhpw ht∂°mw.

Ü≠÷„≥÷Êü÷√µ÷ √¥÷Èüµ÷£÷’” ◊ª÷◊è÷ü÷” ◊≠÷Ÿ¥÷ü÷” Ø÷„∏÷Ö

µ÷ü≠÷÷îî÷ ≤÷Œ…ù÷÷ æ÷÷î÷÷” æ÷ù÷‘√æ÷∏¸◊æ÷◊î÷¤≈≠÷ü÷¥÷ÀÖÖ

Ü≠æ÷µ÷Ñ- ≤÷Œ…ù÷÷ Ø÷„∏÷ Ü≠÷„≥÷Êü÷√µ÷ √¥÷Èüµ÷£÷’” µ÷ü≠÷÷ü÷À æ÷ù÷‘-√æ÷∏¸-◊æ÷◊î÷¤≈≠÷ü÷” æ÷÷î÷÷” ◊ª÷◊è÷ü÷” ◊≠÷Ÿ¥÷ü÷¥÷ÀÖ

It was for the memory of what was experienced that the art of writing characterised by syllablesand vowels was invented before with great efforts by Brahman.

A\p`h߃ Hm¿Ωn°p∂Xn\pth≠nbmWv _“mhn\m¬ hfsc ]bmks∏ v apºpXs∂

h¿ÆkzcmZnkhntijXItfmSp IqSnb hm°pIfpsS en]nIƒ I≠p]nSn°s∏´Xv.

æ÷È¢÷ª÷Íèµ÷” ü÷£÷÷ ì÷÷µ÷æµ÷µ÷ª÷Íèµ÷◊¥÷◊ü÷ ◊ ¸ ÷÷ Ö

æµ÷æ÷∆¸÷∏¸◊çŒ µ÷÷≥÷Í£¸÷£„≥÷µ÷” ≤÷∆„ü÷÷” ê÷ü÷¥÷À ÖÖ

Ü≠æ÷µ÷Ñ- æ÷È¢÷ª÷Íèµ÷” ü÷£÷÷ Ü÷µ÷æµ÷µ÷ª÷Íèµ÷” á◊ü÷ ì÷ ◊ ¸ ÷÷Ö æµ÷æ÷∆¸÷∏¸◊çŒ µ÷÷≥÷Í£÷ü÷À à≥÷µ÷” ≤÷∆„ü÷÷” ê÷ü÷¥÷ÀÖ

Documents are mainly of two types as documents of events (vrttalekhya) and documents ofaccounts (ayavyayalekhya). Both types have become multifarious consequent on reflecting varioustransactions.

tcJIƒ hrØw F∂pw (kw`hßsf ]Xn]mZn°p∂Xv) Bbhybw F∂pw

(hchp Nnehp IW°pIsf ]Xn]mZn°p∂Xv) c≠phn[Ønep≠v. CS]mSpIfpsS

hyXymkw A\pkcn®v Ch c≠pw ]n∂oS v ]eXmbn hn`Pn°s∏´n´p≠v.

µ÷£÷÷ÍØ÷≠µ÷√ü÷√÷÷¨µ÷÷£÷‘√÷”µ÷„åü÷” √÷÷Í¢÷∏¸◊çŒ µ÷¥÷À Ö

√÷÷æ÷¨÷÷∏¸ù÷ç” ì÷Óæ÷ ï÷µ÷Ø÷°÷ç˙¥÷„îµ÷ü÷Í ÖÖ

Ü≠æ÷µ÷Ñ-µ÷£÷÷ àØ÷≠µ÷√ü÷√÷÷¨µ÷£÷‘√÷”µ÷„åü÷” , √÷÷Í¢÷∏¸◊çŒ µ÷”, √÷÷æ÷¨÷÷∏¸ù÷ç” ì÷ ï÷µ÷Ø÷°÷” àîµ÷ü÷Í ãæ÷Ö

The document which records a properly presented aim along with an account of the follow-upfiction and result, is called Jayapatra (Victory Document)

\n¿±njvSamb e£ytØmSp IqSnbXpw XpS¿]h¿Ø\Øns‚

hniZhncßtfmSpw, ^etØmSpw IqSnbXpamb tcJsb Pb]Xw F∂v ]dbp∂p.

√÷÷¥÷≠ü÷ͬæ÷£÷ ≥÷Èüµ÷ͬ÷„ ∏÷¬ô“Ø÷÷ª÷÷◊£¸çÍ ¬÷„ µ÷ü÷ÀÖ

ç ÷µ÷‘¥÷÷◊£¸øµ÷ü÷Í µ÷Í≠÷ ü÷£÷ñ÷÷Ø÷°÷¥÷„îµ÷ü÷ÍÖÖ

Ü≠æ÷µ÷Ñ- Ü£÷ √÷÷¥÷≠ü÷ͬ÷„ ≥÷Èüµ÷ͬ÷„ ∏÷¬ô“Ø÷÷ª÷÷◊£¸çÍ ¬÷„ µ÷ü÷À ç ÷µ÷’” ◊≠÷Ÿ£¸øµ÷ü÷Í ü÷ü÷À Ü÷ñ÷÷Ø÷°÷” àîµ÷ü÷ÍÖ

The document which orders an action to be taken up by the feudal lords, servants, governors, etc.,is Ajnapatra.

kmam¥∑mtcmSpw, `rXy∑mtcmSpw, cmjvS]meI∑mtcmSpw (Kh¿W¿)

sNtø≠ Imcyßsf°pdn®v B⁄m]n°p∂ tcJsb B⁄m]Xw F∂p ]dbp∂p.

ä˙¤üæ÷åØ÷„∏¸÷Í◊∆¸ü÷÷î÷÷µ÷Ïͬæ÷≠µ÷ͬæ÷≥µ÷Ÿî÷ü÷ͬ÷„ ì÷Ö

ç˙÷µ÷’” ◊≠÷æ÷Í™ü÷Í µ÷Í≠÷ Ø÷°÷” Ø÷œñ÷÷Ø÷≠÷÷µ÷ ü÷ü÷ÀÖÖ

Ü≠æ÷µ÷Ñ- µ÷Í≠÷ ä˙¤üæ÷åØ÷„∏¸÷Í◊∆¸ü÷÷î÷÷µ÷Ϭ÷„ Ü≥µ÷Ÿî÷ü÷ͬ÷„ Ü≠µ÷ͬ÷„ ì÷ ç ÷µ÷’” ◊≠÷æ÷Í™ü÷Í ü÷ü÷À Ø÷°÷” Ø÷œñ÷÷Ø÷≠÷÷µ÷ (≥÷æ÷◊ü÷)Ö

The document by which some action is informed to the priests, head priest (purohita), religiousheads (acarya) and other holy persons, is Prajnapanapatra.

GsXmcp tcJbmtWm EXznIvam¿, ]ptcmlnX∑m¿, BNmcy∑m¿ a‰v

Bcm[ycmbn´p≈h¿ F∂nhsc Imcy߃ Adnbn°p∂Xv, AXns\

]⁄m]\]Xw F∂v ]dbp∂p.

√÷æ÷Ï ¡÷„ù÷„ü÷ ç ü÷‘æµ÷¥÷÷ñ÷µ÷÷ ¥÷¥÷ ◊≠÷¤øî÷ü÷¥÷ÀÖ

√æ÷∆¸√ü÷ç ÷ª÷√÷”Ø÷Æ÷” ø÷÷√÷≠÷” Ø÷°÷¥÷Íæ÷ ü÷ü÷ÀÖÖ

√÷æ÷Ï ¡÷„ù÷„ü÷Ö ¥÷¥÷ Ü÷ñ÷µ÷÷ ◊≠÷¤øî÷ü÷” ç ü÷‘æµ÷” á◊ü÷Ö √æ÷∆¸√ü÷ç ÷ª÷√÷”Ø÷Æ÷” ü÷ü÷À ãæ÷ ø÷÷√÷≠÷” Ø÷°÷¥÷ÀÖ

‘May you all listen; you should necessarily carry out my order’-the document which begins withthis direction and which is attested by king’s signature with -’date, is called Sasanapatra.

F√mhcpw tIƒ°phn≥ ˛ Fs‚ Iev]\ F√mhcpw A\pkcn°Ww ˛

F∂p ]d™p XpSßp∂ cmPmhns‚ apZbpw Znhkhpw tcJs∏SpØnb tcJsb

imk\m]Xw F∂p hnfn°p∂p

£Íø÷÷◊£¸ç” µ÷√µ÷ ∏÷ï÷÷ ◊ª÷◊è÷ü÷Í≠÷ Ø÷œµ÷îî˚◊ü÷Ö

√÷Íæ÷÷ø÷÷Óµ÷÷‘◊£¸◊≥÷√ü÷„¬ô¸Ñ Ø÷œ√÷÷£¸◊ª÷◊è÷ü÷” ◊∆¸ ü÷ü÷ÀÖÖ

µ÷√µ÷ √÷Íæ÷÷ø÷÷Óµ÷÷‘◊£¸◊≥÷Ñ ü÷„¬ô¸Ñ ∏÷ï÷÷ £Íø÷÷◊£¸ç” ◊ª÷◊è÷ü÷Í≠÷ Ø÷œµ÷îî˚◊ü÷ ü÷ü÷À ◊∆¸ Ø÷œ√÷÷£¸◊ª÷◊è÷ü÷¥÷ÀÖ

That document through which the king grants an area of the kingdom, etc., to those with whoseservice, valour, etc., is pleased, is called Prasadapatra.

GsX¶nepw HcmfpsS tkh\w, ss[cyw F∂nhbn¬ k¥pjvS \mbn cmPmhv

Hcp ]tXyI ]tZiw Hcmƒ°v tcJmaqew \¬IpIbmsW¶n¬ AXns\ ]kmZ

]Xw F∂p hnfn°p∂p

≥÷÷Íê÷Ø÷°÷” ü÷„ ç˙∏¸£¸flçÈ ü÷” ì÷÷ÍØ÷÷µ÷≠÷flçÈ ü÷¥÷ÀÖ

Ø÷„π ¬÷÷æ÷◊¨÷ç” ü÷¢÷„ ç ÷ª÷÷æ÷◊¨÷ç˙¥÷Íæ÷ æ÷÷ÖÖ

ç˙∏¸£¸flçÈ ü÷” , àØ÷÷µ÷≠÷flçÈ ü÷” ì÷ Ø÷„π ¬÷÷æ÷◊¨÷ç” ç ÷ª÷÷æ÷◊¨÷ç” ãæ÷ æ÷÷ ü÷ü÷À ü÷„ ≥÷÷Íê÷Ø÷°÷¥÷ÀÖ

The document which makes a person ‘;he tax-payer for a property or the owner (enjoyer) ofwhat is given as a present, for the duration of one’s life time or for a certain length of time in one’s life, iscalled Bhogapatra

GsXmcp tcJbneqsSbmtWm Hcmsf IcaSbv°phm≥ tbmKy\pw, kΩm\w

In´nb hkvXphns‚n DSaÿ\pambn AwKoIcn® v Hcp ]pcpjmbp phsctbm,

Hcp \n›nX Imebfhntem A\p`hn°phm≥ A\paXn \¬Ip∂Xv AXv t`mK]Xw.

◊æ÷≥÷åü÷÷ µ÷Í ì÷ ≥÷œ÷°÷÷™÷Ñ √æ÷π˝îµ÷÷ ü÷„ Ø÷∏√Ø÷∏¸¥÷ÀÖ

◊æ÷≥÷÷ê÷Ø÷°÷” ç„ æ÷‘¤≠ü÷ ≥÷÷ê÷ª÷Íèµ÷” ü÷£„îµ÷ü÷Í ÖÖ

µ÷Í ì÷ ≥÷œ÷°÷÷™÷Ñ √æ÷π˝îµ÷÷ Ø÷∏√Ø÷∏”” ◊æ÷≥÷åü÷÷Ñ ◊æ÷≥÷÷ê÷” Ø÷°÷” ç„ æ÷‘¤≠ü÷ ü÷ü÷À ≥÷÷ê÷ª÷Íèµ÷” àîµ÷ü÷ÍÖ

The document recording the division of property agreed to mutually by the brothers who dividethemselves on their own accord, is termed as Vibhagalekhya.

ktlmZc∑m¿ ]ckv]c[mcWbneqsS kzØv hn`Pn°phm≥ Xømdm°p∂

tcJsb `mK]Xw F∂p ]dbp∂p.

ê÷È∆¸≥÷Ê¥µ÷Ã÷◊£¸ç” £üæ÷÷ Ø÷°÷” ç„ µ÷÷‘üØ÷œç ÷ø÷ç˙¥÷ÀÖ

Ü≠÷„îîÍ™¥÷≠÷÷∆¸÷µ÷’” £÷≠÷ª÷Íèµ÷” ü÷£„îµ÷ü÷ÍÖÖ

ê÷È∆¸≥÷Ê¥µ÷÷◊£¸ç” £üæ÷÷ Ü≠÷„îîÍ™” Ü≠÷÷∆¸÷µ÷’” á◊ü÷ µ÷ü÷À Ø÷œç ÷ø÷ç” Ø÷°÷” ç„ µ÷÷‘ü÷À ü÷ü÷À £÷≠÷ª÷Íèµ÷” àîµ÷ü÷ÍÖ

The document made, after gifting away a house, a land, etc., for making it known (to the public)with the condition that nobody should question or grab it, is called Danalekhya.

`qan , hoS v , apXembh kΩm\ambn \¬Inbn´ v AXv a‰p≈hsc

Adnbn°p∂Xn\v th≠n Bcpw AXv tNmZyw sNøcpXv, AXnIan®p IS°cpXv,

F∂v Adnbnt°≠ tcJsb Zm\teJyw F∂p ]dbp∂p.

ê÷È∆¸Å÷Í°÷÷◊£¸ç” çŒ flüæ÷÷ ü÷„ªµ÷¥÷ʪµ÷Ø÷œ¥÷÷ù÷µ÷„çÀ Ö

Ø÷°÷” ç ÷∏¸µ÷ü÷Í µ÷¢÷„ çŒ µ÷ª÷Íèµ÷” ü÷£„îµ÷ü÷ÍÖÖ

ê÷È∆¸Å÷Í°÷÷◊£¸ç” ” çŒ flüæ÷÷ ü÷„ªµ÷¥÷ʪµ÷Ø÷œ¥÷÷ù÷µ÷„çÀ µ÷ü÷À Ø÷°÷” ç ÷∏¸µ÷ü÷Í ü÷ü÷À ü÷„ çŒ µ÷ª÷Íèµ÷” àîµ÷ü÷ÍÖ

The document which is prepared after selling a house , aland, etc., recording the suitable price

and measurement, is termed krayalekhya.

hoS v , `qan F∂nhbpsS hne v]\°v tijw AXns‚ Xpeyamb hnebpw,

AfhpItfmSpIqSnbpw GsXmcp ]XamtWm cNn°s∏Sp∂Xv AXns\ IbteJyw

F∂p ]dbp∂p.

ï÷íÀê÷¥÷√£÷÷æ÷∏”” ≤÷≠¨÷” çÈ üæ÷÷ ª÷Íèµ÷” ç˙∏¸÷Í◊ü÷ µ÷ü÷ÀÖ

ê÷÷Íص÷≥÷÷Íêµ÷◊çŒ µ÷÷µ÷„åü÷” √÷÷◊£¸ª÷Íèµ÷” ü÷£„îµ÷ü÷ÍÖÖ

ï÷íÀê÷¥÷√£÷÷æ÷∏”” ê÷÷Íص÷≥÷÷Íêµ÷◊çŒ µ÷÷µ÷„åü÷” ≤÷≠¨÷” çÈ üæ÷÷ µ÷üª÷ª÷Íèµ÷” ç˙∏¸÷Í◊ü÷ ü÷ü÷À √÷÷◊£¸ª÷Íèµ÷” àîµ÷ü÷ÍÖ

The document which is prepared after pledging an immovable property with the direction that

it should be guarded or enjoyed, is called sadilekhya.

ÿmhcPwKa kzØp°ƒ c£n°m\pw, D]tbmKn°m\pw D≈

\n¿t±itØmsS ]Wbw sh®psIm≠p≈ tcJsb kmZnteJyw F∂p ]dbp∂p.

ê÷œ÷¥÷÷Í £Íø÷øî÷ µ÷üç„ µ÷÷‘ü÷À √÷üµ÷ª÷Íèµ÷” Ø÷∏√Ø÷∏”¥÷ÀÖ

∏÷ï÷÷◊æ÷∏¸÷Í◊¨÷¨÷¥÷÷‘£÷’” √÷”◊æ÷üØ÷°÷” ü÷£„îµ÷ü÷ÍÖÖ

ê÷œ÷¥÷Ñ £Íø÷Ñ ì÷ ∏÷ï÷÷◊æ÷∏¸÷Í◊¨÷¨÷¥÷÷‘£÷’” Ø÷∏√Ø÷∏”” µ÷ü÷À √÷üµ÷ª÷Íèµ÷” ç„ µ÷÷‘ü÷À ü÷ü÷À √÷”◊æ÷üØ÷°÷” àîµ÷ü÷ÍÖ

The document recording a mutual oath- taking on the part of a village or a country to uphold

the righteous cause of not opposing the king(I.e. loyalty), is samvitpatra.

cmPhncp≤a√mØ coXnbn¬ c≠v Kmaßtfm, ]tZißtfm XΩn¬ ]ckv]cw

D≠mIp∂ kXyteJysØ kwhnXv ]Xw F∂p ]dbp∂p.

æ÷È ™Ó ¨÷≠÷” ê÷È∆¸flüæ÷÷ ü÷„ çÈ ü÷” æ÷÷ ç ÷◊∏ü÷” µ÷ü÷ÀÖ

√÷√÷÷◊Å÷¥÷îî÷ü÷üØ÷œ÷Íåü÷” ä˙ù÷ª÷Íèµ÷” ¥÷≠÷fl◊¬÷◊≥÷ÑÖÖ

æ÷È ™Ó ¨÷≠÷” ê÷È∆¸flüæ÷÷ √÷√÷÷◊Å÷¥÷ü÷À çÈ ü÷” æ÷÷ ç ÷◊∏ü÷” æ÷÷ µ÷ü÷À , ü÷ü÷À ¥÷≠÷fl◊¬÷◊≥÷Ñ ä˙ù÷ª÷Íèµ÷”

Ø÷œ÷Íåü÷¥÷ÀÖ

The document (i.e. a promissory note ) got prepared in the presence of witness after taking

some money on interest, is called Rnalekhya.

]eni°v ISwhmßnbXn\ptijw km£namcpsS ap∂n¬ h®v cNn°s∏Sp∂

]amW ]XsØ EWteJyw F∂p ]dbp∂p.

Ü◊≥÷ø÷÷Ø÷Í √÷¥÷„¢÷flù÷Ï Ø÷œ÷µ÷¤øî÷¢÷Í çÈ ü÷Í ≤÷„ ÷ÓÑÖ

£¸¢÷” ª÷Íèµ÷” √÷÷◊Å÷¥÷ü÷À µ÷î¨£¸Ø÷°÷” ü÷£„îµ÷ü÷ÍÖÖ

Ü◊≥÷ø÷÷Ø÷Í √÷¥÷„¢÷flù÷Ï Ø÷œ÷µ÷¤øî÷¢÷Í çÈ ü÷Í √÷÷◊Å÷¥÷ü÷À µ÷ü÷À ª÷Íèµ÷” £¸¢÷” ü÷ü÷À ø÷„¤¨£¸Ø÷°÷” àîµ÷ü÷ÍÖ

The document (i.e. a certificate given in the presence of witness when one is relieved of an

allegation (or slander) or when one undergoes expiation, is Suddhipatra.

im]tamN\Øn\p tijtam, ]mb›nØØn\p tijtam, km£nIfpsS

ap∂n¬ sh®v HcmfpsS t]cnep≈ Btcm]Ww Hgnhm°ns°m≠v sNøs∏Sp∂

tcJsb ip≤n]Xw F∂p hnfn°p∂p.

¥÷ͪ÷◊µ÷üæ÷÷ √æ÷¨÷≠÷÷”ø÷÷≠÷À æµ÷æ÷∆¸÷∏÷µ÷ √÷÷¨÷ç ÷ÑÖ

ç„ æ÷‘¤≠ü÷ ª÷Íè÷Ø÷°÷” µ÷¢÷îî÷ √÷÷¥÷◊µ÷ç” √¥÷Èü÷¥÷ÀÖÖ

√÷÷¨÷ç ÷Ñ √æ÷¨÷≠÷÷”ø÷÷≠÷À ≠÷ͪ÷◊µ÷üæ÷÷ æµ÷æ÷∆¸÷∏÷µ÷ µ÷ü÷À ª÷Íè÷Ø÷°÷” ç„ æ÷‘¤≠ü÷ ü÷ü÷À √÷÷¥÷◊µ÷ç” á◊ü÷ √¥÷Èü÷¥÷ÀÖ

The document (i.e. an agreement) prepared by the partners (sadhakas) to record their shares

(svadhanamsan) of capital put together for business, is called Samayikapatra.

c≠v km[mI∑m¿ (]¶pIm¿) XΩn¬ AhcpsS [\mwisØ°pdn®v (hnlnXw,

sjb¿) ]ckv]cw D≠m°p∂ DSºSnsb kmabnI ]Xw F∂v ]dbp∂p.

√÷≥µ÷÷◊¨÷ç ÷◊∏¸Ø÷œçÈ ◊ü÷√÷≥÷÷√÷£À◊≥÷≠÷‘ µ÷Ñ çÈ ü÷ÑÖ

ü÷üØ÷°÷” æ÷÷◊£¸¥÷÷≠µ÷” ì÷Íïñ÷͵÷” √÷”¥÷◊ü÷√÷”ñ÷ç˙¥÷ÀÖÖ

µ÷Ñ √÷≥µ÷÷◊¨÷ç ÷◊∏¸Ø÷œçÈ ◊ü÷√÷≥÷÷√÷£À◊≥÷Ñ ≠÷ çÈ ü÷Ñ ü÷ü÷À Ø÷°÷” æ÷÷◊£¸¥÷÷≠µ÷” ì÷Íü÷À √÷”¥÷◊ü÷- √÷”ñ÷ç” ñ÷͵÷¥÷ÀÖÖ

The document which might not have ben made by a superior officer , a powerful authority like

minister (prakrti) or a member of the jury (sabhasad) , but acceptable to the plantiff, is called Sammatipatra.

Db¿∂ DtZymKÿ¿, a¥nam¿, PUvPnam¿ F∂o A[nImcnIf√mØhcm¬

sNøs∏´Xpw hmZn°v kΩXambn´p≈Xpamb DSºSnsb kΩXn]Xw F∂p

]dbp∂p.

√æ÷ç˙flµ÷æ÷È¢÷ñ÷÷≠÷÷£÷’” ◊ª÷èµ÷ü÷Í µ÷üØ÷∏√Ø÷∏¥÷ÀÖ

¡÷fl¥÷íÀê÷ª÷Ø÷£¸÷ú¸∂” æ÷÷ √÷Ø÷Êæ÷÷Ï¢÷∏¸Ø÷Å÷ç˙¥÷ÀÖÖ

Ü√÷¤≠£¸ê¨÷¥÷ê÷Êú¸÷£÷’” √Ø÷¬ô÷Å÷∏¸Ø÷£”” √÷£÷Ö

Ü≠µ÷æµ÷÷æ÷ü÷‘ç √æ÷÷ü¥÷Ø÷∏¸◊Ø÷°÷÷◊£¸≠÷÷¥÷µ÷„çÀ ÖÖ

ãç˙◊ ¸≤÷∆„ „æ÷î÷≠÷Óµ÷‘£÷÷∆‘√ü÷„◊ü÷√÷”µ÷„ü÷¥÷ÀÖ

√÷¥÷÷¥÷÷√÷ü÷£¸ ÷÷‘∆¸≠÷‘÷¥÷ï÷÷üµ÷÷◊£¸◊î÷¤≈≠÷ü÷¥÷ÀÖÖ

ç ÷µ÷‘≤÷÷Í◊¨÷√÷„√÷”≤÷≠¨÷” ≠÷üµ÷÷ø÷flæ÷÷‘£¸Ø÷Êæ÷‘ç˙¥÷ÀÖ

√æ÷÷¥µ÷√÷Íæ÷ç˙√÷Íæ÷÷£÷’” Å÷Í¥÷Ø÷°÷” ü÷„ ü÷ü√¥÷Èü÷¥÷ÀÖÖ

√æ÷ç˙flµ÷æ÷È¢÷ñ÷÷≠÷÷£÷’” ¡÷fl¥÷íÀê÷ª÷Ø÷£¸÷ú¸∂” √÷Ø÷Êæ÷÷Ï¢÷∏¸Ø÷Å÷ç˙¥÷À æ÷÷ Ü√÷¤≠£¸ê¨÷” Üê÷Êú¸÷£÷’” √÷£÷ √Ø÷¬ô÷Å÷∏¸Ø÷£”” Ü≠µ÷æµ÷÷æ÷ü÷‘ç

√æ÷÷ü¥÷Ø÷∏¸◊Ø÷°÷÷◊£¸≠÷÷¥÷µ÷„çÀ ãç˙◊ ¸≤÷∆„ „æ÷î÷≠÷ÓÑ µ÷£÷÷∆‘√ü÷„◊ü÷√÷”µ÷„ü÷¥÷À √÷¥÷÷¥÷÷√÷ü÷£¸ ÷÷‘∆¸≠÷‘÷¥÷ï÷÷üµ÷÷◊£¸◊î÷¤≈≠÷ü÷¥÷À ç ÷µ÷‘≤÷÷Í◊¨÷√÷„√÷”≤÷≠¨÷”

≠÷üµ÷÷ø÷flæ÷÷‘£¸Ø÷Êæ÷‘ç˙¥÷À √æ÷÷¥µ÷√÷Íæ÷ç˙√÷Íæ÷÷£÷’” Ø÷∏√Ø÷∏”” µ÷ü÷À ◊ª÷èµ÷ü÷Í ü÷ü÷À ü÷„ Å÷Í¥÷Ø÷°÷” √¥÷Èü÷¥÷ÀÖ

The letter which is written mutually to know each other’s news, which starts with the word sri ormangala, which presents the views far and against,which is neither vague nor abstruse on content, whichis written in legible hand, which mentions the father etc., of the sender as well as the addressee to excludereference toothers ,which contains due praise in singular ,dual or plural number, which is marked with thenames of the year month fortnight and day and with the mention of caste , which is apt to bring home thepurpose, which is well-connected,which expresses (in the beginning and end) the salutation or blessing (asthe case may be) and which speaks of the master servant relation, is known as kshemapatra.

c≠pt]¿ ]ckv]cw hnhc߃ Adnbn°p∂Xn\pth≠n FgpXp∂

teJysØ t£a ]Xw F∂p ]dbp∂p. CXv iosbt∂m, awKfsat∂m D≈

]ZtØmsS Bcw`nt°≠Xpw, A\pIqe ]XnIqe hkvXp°tfmS v IqSnbXpw,

kwibclnXhpw,hy‡Xbp≈Xpw, sXfn™ ssIb£cØn¬ D≈Xpw,

a‰p≈hcn¬ \n∂v th¿Xncn® v Adnbp∂Xn\pth≠n FgpXp∂ BfptSbpw.

hmbn°p∂ BfptSbpw A—≥ apXembhcpsS t]c v DƒsIm≈p∂Xpw,

GIhN\Øntem, Zz nhN\Øntem, _lphN\Øntem kvXpXn hN\tØmSp

IqSnbXpw, sIm√w, amkw, AXns‚ ]IpXn Znhkw, PmXn , apXembhtbmSp

IqSnbXpw, Imcy߃ IrXyambn t_m[n∏n°p∂Xpw \akvImcw, Bin¿hmZw

F∂nhtbmSpIqSnbXpw kzman tkhI_‘sØ kqNn∏n°p∂Xpw Bbncn°Ww.

Ø÷œ£Ÿø÷ü÷” æ÷È¢÷ª÷Íèµ÷” √÷¥÷÷√÷÷ªª÷Å÷ù÷÷¤≠æ÷ü÷¥÷ÀÖ

√÷¥÷÷√÷÷üç˙£µ÷ü÷Í ì÷÷≠µ÷îîͬ÷÷µ÷æµ÷µ÷√÷”ñ÷ç˙¥÷ÀÖÖ

√÷¥÷÷√÷÷ü÷À ª÷Å÷ù÷÷¤≠æ÷ü÷” æ÷È¢÷ª÷Íèµ÷” Ø÷œ£Ÿø÷ü÷¥÷ÀÖ √÷¥÷÷√÷÷ü÷À ì÷ Ü≠µ÷ü÷À ø÷ͬ÷÷µ÷æµ÷µ÷√÷”ñ÷ç”

ç˙£µ÷ü÷ÍÖ

Thus the vrttalekhya is explained with brief definitions. Similarly the other one, the

Ayavyayalekhya, will be explained in brief (in the following stanzas.)

CXphsc hrØ teJysØ Npcp°n hnhcn®ncn°p∂p. C\n ]dbs∏Sp∂

`mKßfn¬ BbhybteJysØ Npcp°n ]dbm≥ t]mIp∂p.

æ÷ü√÷∏ÍÍ æ÷ü√÷∏Í æ÷÷◊Ø÷ ¥÷÷◊√÷ ¥÷÷◊√÷ ◊£¸≠÷Í ◊£¸≠÷ÍÖ

◊∆¸∏¸ùµ÷Ø÷ø÷„ ÷÷≠µ÷÷◊£¸ √æ÷÷¨÷fl≠÷” üæ÷÷µ÷√÷”ñ÷ç˙¥÷ÀÖÖ

Ø÷∏÷¨÷fl≠÷” çÈ ü÷” µ÷¢÷„ æµ÷µ÷√÷”ñ÷” ¨÷≠÷” ì÷ ü÷ü÷ÀÖÖ

æ÷ü√÷∏ÍÍ æ÷ü√÷∏Í æ÷÷◊Ø÷ ¥÷÷◊√÷ ¥÷÷◊√÷ æ÷÷◊Ø÷ ◊£¸≠÷Í ◊£¸≠÷Í æ÷÷◊Ø÷ √æ÷÷¨÷fl≠÷” ◊∆¸∏¸ùµ÷Ø÷ø÷„ ÷÷≠µ÷÷◊£ ü÷„ Ü÷µ÷√÷”ñ÷ç˙¥÷À , µ÷ü÷À Ø÷∏÷¨÷fl≠÷” çÈ ü÷” ¨÷≠÷” ü÷ü÷À ü÷„

æµ÷µ÷√÷”ñ÷” ì÷Ö

Whatever amount of gold, cattle, wealth, grains, etc., that comes under ones possession year

by year, month by month, day by day, is called Aaya. The same that goes to another possession is

called Vyaya.

Hmtcm sIm√Ønepw, amkØnepw, ZnhkØnepw, kz¥ambn kºmZn°p∂

kz¿Æw, ]ip, [m\yw, XpSßnbh Bbw F∂ t]cn¬ Adnbs∏Sp∂p. a‰p≈h¿°v

sImSp°p∂Xns\ hybw F∂v hnfn°p∂p.

√÷÷™¬ç˙øî÷Óæ÷ Ø÷œ÷î÷fl≠÷ Ü÷µ÷Ñ √÷¤òî÷ü÷√÷”ñ÷ç˙ÑÖ

æµ÷µ÷÷Í ◊ ¸ ÷÷ ì÷÷ÍØ÷≥÷„åü÷√ü÷£÷÷ ◊æ÷◊≠÷¥÷µ÷÷ü¥÷ç˙ÑÖÖ

√÷÷™¬ç˙Ñ Ø÷œ÷î÷fl≠÷Ñ ì÷ √÷¤òî÷ü÷√÷”ñ÷ç˙Ñ ì÷ ãæ÷ Ü÷µ÷ÑÖ æµ÷µ÷Ñ ◊ ¸ ÷÷ àØ÷≥÷„åü÷Ñ ü÷£÷÷ ◊æ÷≠÷¥÷µ÷÷ü¥÷ç˙Ñ ì÷Ö

Aaya is twofold as (1)sadyashka (the present) and (2)prachina (the old), the latter being alsocalled Sanchita. Vyaya is also two fold as (A) Upabhukta(Enjoyed) and (B) Vinimayatmaka(Exchanged).

Bbw, kmZyjvIw, ]mNo\w F∂nßs\ c≠pXcØn¬ D≠v . ]mNo\w

k©nXw F∂ t]cnepw Adnbs∏Sp∂p. hybw ˛ D]t`m‡w hn\nambflIw

F∂nßs\ c≠v hn[Ønep≠v .

◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç” ì÷÷◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç” ü÷£÷÷Ö

√æ÷√æ÷üæ÷◊≠÷¤øî÷ü÷” ì÷Í◊ü÷ ◊°÷◊æ÷¨÷” √÷¤òî÷ü÷” ¥÷ü÷¥÷ÀÖÖ

◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç” µ÷¨£¸≠÷” ü÷„ ◊°÷◊æ÷¨÷” ◊∆¸ ü÷ü÷ÀÖ

Ü÷ÓØ÷◊≠÷¨µ÷” µ÷÷◊î÷ü÷ç˙¥÷÷Ó¢÷¥÷Ÿù÷ç˙¥÷Íæ÷ ì÷ ÖÖ

◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç” Ü◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç” √æ÷√æ÷üæ÷◊≠÷¤øî÷ü÷” ì÷ á◊ü÷ √÷¤òî÷ü÷”

◊°÷◊æ÷¨÷” ¥÷ü÷¥÷ÀÖ ◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç” µ÷ü÷À ÷≠÷” ü÷ü÷À ◊°÷◊æ÷¨÷”- Ü÷ÓØ÷◊≠÷¨µ÷” µ÷÷◊î÷ü÷ç” Ü÷Ó¢÷¥÷Ÿù÷ç” ãæ÷ ì÷ Ö

(2) Sancita is three – fold as (i) Niscitanyavamika (the other owner of which is known), (ii)Aniscitanyasvamika (the other owner of which is not definitely known) and (iii) Svasvatvaniscifa (one’sown ownership of which is settled). (i) The first of these called Niscitanyasvamika is three – fold as (i-a)Aupanidhya, (i-b) Yacitaka and (i-c) Auttamarnika.

k©nXw aq∂v hn[Øn¬ D≠v. \n›nXm\ykzmanIw, A\n›nX kzmanIw,

kzkzXz \n›nXw. Chbn¬ \n›nXm\ykzmanIw Hu]\n≤yw, bmNnXIw,

HuØa¿ÆnIw F∂nßs\ aq∂p XcØn¬ ]dbs∏´ncn°p∂p.

◊æ÷¡÷”≥÷÷◊Æ÷◊∆¸ü÷” √÷£À◊≥÷µ÷‘£¸÷ÓØ÷◊≠÷◊¨÷ç” ◊∆¸ ü÷ü÷ÀÖ

Ü÷æ÷Ȥ¨£¸ç” ” ê÷È∆¸flü÷÷≠µ÷ª÷íÀç ÷∏÷◊£¸ ì÷ µ÷÷◊î÷ü÷¥÷ÀÖÖ

Üæ÷Ȥ¨£¸ç” ê÷È∆¸flü÷” µ÷•¸ù÷” ü÷îî÷÷Í¢÷¥÷Ÿù÷ç˙¥÷ÀÖÖ

√÷£À◊≥÷Ñ ◊æ÷¡÷”≥÷÷ü÷À µ÷ü÷À ◊≠÷◊∆¸ü÷” ü÷ü÷À Ü÷ÓØ÷◊≠÷◊¨÷ç˙¥÷ÀÖ Ü÷æ÷È◊®¸ç” ê÷È∆¸flü÷÷≠µ÷÷ª÷íÀç ÷∏÷◊£¸ ì÷ µ÷÷◊î÷ü÷ç˙¥÷ÀÖ µ÷ü÷À Üæ÷Ȥ¨£¸ç” ê÷È∆¸flü÷” ä˙ù÷”ü÷ü÷À

Ü÷Ó¢÷¥÷Ÿù÷ç˙¥÷ÀÖ

i-a) That which is deposited by reliable by reliable persons out of trust is Aupanidhika (DepositedIncome). (i-b) What is in the form of ornament, etc., borrowed without any interest is called Yacitaka(Borrowed). (i-c) What is taken from a creditor on interest is Auttamarnika (Loan).

hnizkvXcm¬ hnizmk]q¿∆w \nt£]n°s∏´Xv Hu]\n[nIw. ]enibn√msX

\nt£]n°s∏Sp∂ B`cW߃ apXembh bmNnXIw. ]enibn√msX hmßnb

ISsØ HuØa¿ÆnIw F∂p ]dbp∂p.

◊≠÷¨µ÷÷◊£¸ç” ì÷ ¥÷÷ê÷÷‘£¸÷Ó Ø÷œ÷Øü÷¥÷ñ÷÷ü÷√æ÷÷◊¥÷ç˙¥÷ÀÖÖ

Ü≠æ÷µ÷Ñ- ¥÷÷ê÷÷‘ ÷£¸÷Ó Ø÷œ÷Øü÷” ◊≠÷¨µ÷÷◊£¸ç” Üñ÷÷ü÷√æ÷÷◊¥÷ç˙¥÷ÀÖ (áüµ÷„îµ÷ü÷Í)Ö

(ii) Aniscitanyasvamila (Ajnatasvamika) is that treasure which is obtained on the road, etc.

hgnbn¬ \nt∂m at‰m e`n® \n[n apXembhsb A⁄mX kzmanIw F∂p ]dbp∂p.

√÷÷∆¸◊ï÷ç” ì÷÷◊¨÷ç” ì÷ ◊ ¸ ÷÷ √æ÷üæ÷◊æ÷◊≠÷¤øî÷ü÷¥÷ÀÖ

àüØ÷™ü÷Í µ÷÷Í ◊≠÷µ÷ü÷÷Í ◊£¸≠÷Í ¥÷÷◊√÷ ì÷ æ÷ü√÷∏ÍÖÖ

Ü÷µ÷Ñ √÷÷∆¸◊ï÷ç˙øî÷Óæ÷ £÷µ÷÷™øî÷ √æ÷æ÷È◊¢÷ü÷ÑÖÖ

¥÷÷Óªµ÷÷◊¨÷åµ÷” ç„ √÷fl£”” ì÷ ê÷È∆¸flü÷” µ÷÷ï÷≠÷÷◊£¸◊≥÷ÑÖ

Ø÷÷◊∏¸ü÷÷ͬµ÷” ≥÷È◊ü÷Ø÷œ÷Øü÷” ◊æ÷◊ï÷ü÷÷™” ¨÷≠÷” ì÷ µ÷ü÷ÀÖÖ

√æ÷√æ÷üæ÷Í Ü◊¨÷√÷”ñ÷” ü÷£¸≠µ÷ü√÷÷∆¸◊ï÷ç” ” √¥÷Èü÷¥÷ÀÖÖ

√æ÷üæ÷◊æ÷◊≠÷¤øî÷ü÷” ◊ ¸ ÷÷ - √÷÷∆¸◊ï÷ç” ì÷ Ü◊¨÷ç” ì÷Ö µ÷Ñ ◊£¸≠÷Í ¥÷÷◊√÷ æ÷ü√÷∏Í ì÷ ◊≠÷µ÷ü÷Ñ £÷µ÷÷™Ñ √æ÷æ÷È◊¢÷ü÷Ñ ì÷ àüØ÷™ü÷Í √÷Ñ √÷÷∆¸◊ï÷ç˙Ñ

Ü÷µ÷ÑÖ ¥÷÷Óªµ÷÷◊¨÷åµ÷” ç„ √÷fl£”” µ÷÷ï÷≠÷÷◊£¸◊≥÷Ñ ê÷È∆¸flü÷” Ø÷÷◊∏¸ü÷÷ͬµ÷” ≥÷È◊ü÷Ø÷œ÷Øü÷” ◊æ÷◊ï÷ü÷÷™” ì÷ µ÷ü÷À ¨÷≠÷” √æ÷√æ÷üæ÷Í ü÷ü÷À Ü◊¨÷√÷”ñ÷”Ö Ü≠µ÷ü÷À √÷÷∆¸◊ï÷ç”

√¥÷Èü÷¥÷ÀÖ

(iii) Svasvatvaniscita is two – fold as (iii-a) Sahajika (as much as expected) and (iii-b) Adhika (excess). (iii-a) Whatever that regularly accrues dailt, monthly and yearly and income of the kinsmen through their

professions constitutes Sahajika Aya. (iii-b) Whatever that is earned through the increase in value, theinterest, the conducting of sacrifices, the presentations, the salry for service, and winning in war, competitions,etc., are called Adhika Aya under Svasvatvaviniscita; others than these constitute Sahajika.

kzkzXz\n›nXw c≠p hn[w ˛ kmlPnIw, A[nIw F∂nßs\ Znhkhpw,

amkhpw, sIm√Ønepw IrXyambn h¿≤n°p∂Xpw, A\pNmc∑m¿ ]hrØnbneqsS

t\Sp∂Xpw kmlPnIw Bbw. aqey h¿≤nXhpw, ]enibneqsS h¿≤n°p∂Xpw,

bmKw apXembhbpsS \SØn∏neqsS e`n°p∂Xpw, kΩm\ßfpw, thX\ØneqsS

e`n°p∂Xpw, bp≤ØneqsSbpw a’cØneqsSbpw t\Sp∂Xnt\m A[nIw Bbw

F∂p ]dbp∂p. a‰p≈hsb√mw kmlPnIw Bbw.

Ø÷„≠÷∏÷æ÷ü÷‘ç˙Ñ √æ÷üæ÷◊≠÷æ÷ü÷‘ç˙ á◊ü÷ ◊ ¸ ÷÷Ö

æµ÷µ÷÷Í µ÷◊Æ÷¨µ÷„Ø÷◊≠÷¨÷flçÈ ü÷÷Í ◊æ÷◊≠÷¥÷µ÷flçÈ ü÷ÑÖÖ

√÷„ç„ √÷fl£÷ç„ √÷fl£÷¨÷¥÷Ÿù÷ç˙øî÷÷æ÷È¢÷Ñ √¥÷Èü÷ÑÖÖ

æµ÷µ÷Ñ Ø÷„≠÷∏÷æ÷ü÷‘ç˙Ñ √æ÷üæ÷◊≠÷æ÷ü÷‘ç˙Ñ á◊ü÷ ◊ ¸ ÷÷Ö ◊≠÷◊¨÷çÈ ü÷Ñ, àØ÷◊≠÷◊¨÷çÈ ü÷Ñ, ◊æ÷◊≠÷¥÷µ÷flçÈ ü÷Ñ √÷ç„ „√÷fl£÷¨÷¥÷Ÿù÷ç˙Ñ, Üç„ √÷fl£÷¨÷¥÷Ÿù÷ç˙Ñ

á◊ü÷Ü÷æ÷È¢÷Ñ (Ø÷„≠÷∏÷æ÷ü÷‘ü÷ç˙Ñ) Ø÷òî÷◊æ÷¨÷Ñ √¥÷Èü÷ÑÖ

Vyaya is of two kinds as (A) Punaravartaka (that which comes back) and (B) Svatvanivartaka(that which takes away the ownership). (A) Punaravartaka (Avrtta) is five – fold as (A-i) Nidhikrta, (A-ii)Upanidhikrta, (A-iii) Vinimayikrta (A-iv) Sakusidadhamarnika and (A-v) Akusidadhamarnika).

hybw ˛]p\cmh¿ØIw. kzØz\nh¿ØIw F∂nßs\ c≠phn[w.

]p\cmh¿ØIwho≠pw ˛\n[nIrXw, D]\n[nIrXw hn\naboIrXw,

kIpkoZm[a¿ÆoIw AIpkoZm[a¿ÆoIw F∂nßs\ A©phn[Ønep≠v .

◊≠÷◊¨÷≥÷Ê‘¥÷÷Ó ◊æ÷◊≠÷◊∆ü÷÷Ís≠µ÷¤√¥÷Æ÷„Ø÷◊≠÷◊¨÷Ñ ¤√£÷ü÷ÑÖ

£¸¢÷¥÷ʪµ÷÷◊£√÷”Ø÷œ÷Øü÷Ñ √÷ æ÷Ó ◊æ÷◊≠÷¥÷µ÷flçÈ ü÷ÑÖÖ

æ÷È£À¨µ÷÷Üæ÷È£À¨µ÷÷ ì÷ µ÷÷Í £¸¢÷Ñ √÷ æ÷Ó √µ÷÷£÷¨÷¥÷Ÿù÷ç˙ÑÖ

√÷ È◊®¸ç˙¥÷Èù÷” £¸¢÷¥÷ç„ √÷fl£”” ü÷„ µ÷÷◊î÷ü÷¥÷ÀÖÖ

≥÷Ê¥÷÷Ó ◊æ÷◊≠÷◊∆¸ü÷Ñ ◊≠÷◊¨÷Ñ Ö Ü≠µ÷¤√¥÷≠÷À ¤√£÷ü÷Ñ àØ÷◊≠÷◊¨÷ÑÖ £¸¢÷¥÷ʪµ÷÷◊£√÷”Ø÷œ÷Øü÷Ñ √÷ æ÷Ó ◊æ÷◊≠÷¥÷µ÷flçÈ ü÷ÑÖ µ÷Ñ æ÷È£À µ÷÷ æ÷Ó £¸¢÷Ñܨ÷¥÷Ÿù÷ç˙Ñ

√÷Ñ√÷æ÷È◊®¸ç” ä˙ù÷¥÷À (√÷ç„ √÷fl£””)Ö µ÷Ñ Üæ÷È£À¨µ÷÷ £¸¢÷” ä˙ù÷” Üç„ √÷fl£”” Ü£÷æ÷÷ µ÷÷◊î÷ü÷” √¥÷Èü÷¥÷ÀÖ

A-i) What is hidden underground is nidhikrta. (A-ii) What is deposited with othres is Upanidhikrta.(A-iii) What is obtained in exchange for the value, etc., spent is Vinimayikrta. (A-iv) What is given withinterest is Sakusidadhamarnika; this is Rna (Loan). (A-v) What is returned without interest isAkusidadhamarnika; this is called yacits (Borrowed).

`qan°Snbn¬ \nt£]n°s∏´Xns\ \n[nIrXw, a‰p≈hcpsS Iøn¬

\nt£]n°s∏´Xns\ D]\n[nIrXw, ssIam‰ØneqsS t\Sp∂ aqeyh¿≤\hns\

hn\naboIrXw F∂pw ]enitbmSpIqSn \¬Is∏Sp∂Xns\ kIpkoZm[a¿ÆoIw

AYhm EWw F∂pw ]enibn√msX \¬Is∏Sp∂Xns\ AIpkoZm[Ω¿ÆnIw AYhm

bmNnXw F∂pw ]dbp∂p.

√æ÷üæ÷◊≠÷æ÷ü÷‘ç˙÷Í Í¨÷÷ üæ÷Ó◊∆¸ç˙Ñ Ø÷÷∏¸ª÷÷Ó◊ç˙ç˙ÑÖ

Ø÷œ◊ü÷£÷≠÷” Ø÷÷◊∏¸ü÷÷ͬµ÷” æ÷Íü÷≠÷” ≥÷÷Íêµ÷¥÷Ó◊∆¸ç˙ÑÖÖ

√æ÷üæ÷◊≠÷æ÷ü÷‘ç˙Ñ ü÷„ ͨ÷÷Ö ãÍ◊∆¸ç˙Ñ Ø÷÷∏¸ª÷÷Ó◊ç˙ç˙Ñ ì÷Ö ãÍ◊∆¸ç˙Ñ ì÷ü÷„ ÷÷‘ - Ø÷œ◊ü÷£÷≠÷”, Ø÷÷◊∏¸ü÷÷ͬµ÷”, æ÷Íü÷≠÷”, ≥÷÷Íêµ÷” ì÷Ö

(B) Svatvanivartaka is two – fold as (B-a) Aihika (worldly) and (B-b) Paralaukika (other – worldly).(B-a) Aihika is four – fold as (a-1) Pratidana, (a-2) Paritosya, (a- 3) Vetana and (a-4) Bhogya.

kzXz\nh¿ØIw c≠pXcØn¬ ˛ sFlnIw F∂pw ]mc euInIw F∂pw.

AXn¬ sFlnIw ˛ ]XnZm\w, ]mcntXmjyw, thX\w, t`mKyw F∂nßs\

\mephn[Øn¬ hn`Pn°s∏´ncn°p∂p.

¥÷ʪµ÷üæ÷Í≠÷ ì÷ µ÷߸¢÷” Ø÷œ◊ü÷£÷≠÷” √¥÷Èü÷” ◊∆¸ ü÷ü÷ÀÖ

√÷Íæ÷÷ø÷÷Óµ÷÷‘◊£√÷≠ü÷„¬ôÓ£‘¢÷” ü÷üØ÷÷◊∏¸ü÷÷Í◊¬÷ç˙¥÷ÀÖÖ

≥÷È◊ü÷∫˛Ø÷Íù÷ √÷”£¸¢÷” æ÷Íü÷≠÷” ü÷üØ÷œç˙flŸü÷ü÷¥¬÷Ö

¨÷÷≠µ÷æ÷√°÷ê÷È∆÷∏÷¥÷ê÷÷Íê÷ï÷÷◊£∏£÷÷£÷‘ç˙¥÷ÀÖ.

◊æ÷™÷∏÷ïµ÷÷™÷ï÷‘≠÷÷£÷’” ó÷≠÷÷Øüµ÷£÷’” ü÷£÷Óæ÷ ì÷Ö

æµ÷µ÷flçÈ ü÷” ∏¸Å÷ù÷÷£÷’¥÷„Ø÷≥÷÷Íêµ÷” ü÷£„îµ÷ü÷ÍÖÖ

µ÷ü÷À ¥÷ʪµ÷üæ÷Í≠÷ £¸¢÷” ì÷ ü÷ü÷À ◊∆¸ Ø÷œ◊ü÷£÷≠÷” √¥÷Èü÷¥÷ÀÖ √÷Íæ÷÷ø÷÷Óµ÷÷‘◊£√÷≠ü÷„¬ôÓÑ £¸¢÷” ü÷ü÷À Ø÷÷◊∏¸ü÷÷Í◊¬÷ç˙¥÷ÀÖ ≥÷È◊ü÷∫˛Ø÷Íù÷ √÷”£¸¢÷” ü÷ü÷À æ÷Íü÷≠÷”

Ø÷œç˙flŸü÷ü÷¥÷ÀÖ ÷÷≠µ÷æ÷√°÷ê÷È∆¸÷∏÷¥÷- ê÷÷Íê÷ï÷÷◊£¸∏¸£÷÷£÷‘ç˙¥÷À ◊æ÷™÷∏÷ïµ÷÷™÷ï÷‘≠÷÷£÷’” ü÷£÷÷ ÷≠÷÷Øüµ÷£÷’” ì÷ ∏¸Å÷ù÷÷£÷’” ãæ÷ ì÷ æµ÷µ÷flçÈ ü÷” µ÷ü÷À

ü÷ü÷À àØ÷≥÷÷Íêµ÷”(≥÷÷Íêµ÷”) àîµ÷ü÷ÍÖÖ

What is spent by way of value (of a thing) is called Pratidana. (a-1) What is given by those who arepleased with service, valour, etc., is Paritosya. (a-3) What is paid by way of salary or wages is Vetana. (a-4) What is spent for grains, cloths, house, garden, cows, elephants, etc., and chariots, etc., for aquiringknowledge, kingdom, etc., for acquiring money, etc., and for one’s protection, is called Bhogya (Upabhagya).

Hcp hkvXphns‚ hnesb∂ \nebn¬ Nnehgn°p∂Xns\ ]XnZm\w F∂p ]dbp∂p.

tkh\Øn\pw , iucyØn\pw kt¥mjn®v \¬Ip∂ kΩm\sØ ]mcntXmjnIw

F∂p ]dbp∂p. Iqensb∂ \nebn¬ \¬Ip∂Xns\ thX\w F∂p ]dbp∂p.

[m\yw, hkvXw, hoS v , ]qt¥m∏v ]ip°ƒ, B\, cYw, tXcv apXembh°pw,

hnZyt\Sp∂Xn\pw, cmPyw t\Sp∂Xn\pw, [ \w t\Sp∂Xn\pw kpc£bv°pth≠nbpw

Nnehgn°p∂Xns\ D]t`mKyw(t`mKyw) F∂p ]dbp∂p.

ï÷Ø÷∆÷Í¥÷÷î÷‘≠÷Ó£÷≠÷Óøî÷ü÷„ ÷÷‘ Ø÷÷∏ª÷÷Ó◊ç˙ç˙ÑÖÖ

Ø÷÷∏¸ª÷÷Ó◊ç˙ç˙Ñ ï÷Ø÷∆¸÷Í¥÷÷î÷‘≠÷ÓÑ £÷≠÷ÓÑ ì÷ ì÷ü÷„ ÷÷‘Ö

Paralaukika is what is spent on these four, viz, japa (muttering mantras) Homa (sacrifice), Arcana(worship) and Dana (giving alms).

]mceuInIw ˛ P]w, tlmaw, A¿®\w, Zm\w F∂nßs\ \mepXcØn¬

]dbs∏´ncn°p∂p.

Ü÷æ÷ü÷‘ç˙÷Í ◊≠÷æ÷ü÷· ì÷ æµ÷µ÷÷µ÷÷Ó ì÷ Ø÷È£÷¤ê ¸ ÷÷Ö

Ü÷æ÷ü÷‘ç˙◊æ÷∆¸fl≠÷÷Ó ü÷„ æµ÷µ÷÷µ÷÷Ó ª÷Íè÷ç˙÷Í ◊ª÷è÷Íü÷ÀÖÖ

æµ÷µ÷÷µ÷÷Ó ü÷„ Ü÷æ÷ü÷‘ç˙Ñ ◊≠÷æ÷ü÷· ì÷ Ø÷È£÷çÀ ◊ ¸ ÷÷Ö Ü÷æ÷ü÷‘ç˙◊æ÷∆¸fl≠÷÷Ó ü÷„ æµ÷µ÷÷µ÷÷Ó ª÷Íè÷ç˙Ñ ◊ª÷è÷Íü÷ÀÖ

Vyaya and aya are again each two – fold as Avartaka and Nivartin. Those two, Aya and Vyaya, ofthe types of Avartaka (likely to come back) and Nivartaka (Vihina = not likely to come back) Should berecorded by the Accountant.

hybhpw, Bbhpw ho≠pw Bh¿ØIsa∂pw, \nh¿Øn F∂pw

c≠pXcØn¬ D≠pv. Cu Bbhyb߃ Bh¿ØI \nh¿ØI߃ F∂ \nebn¬

IW°p kq£n∏pImc≥ tcJs∏SptØ≠≠XmWv.

Ü÷µ÷¥÷÷£¸÷Ó ◊ª÷è÷Íü√÷¥µ÷ê÷À æµ÷µ÷” Ø÷øî÷÷¢÷£÷÷ê÷ü÷¥÷ÀÖ

æ÷÷¥÷Í ì÷÷µ÷” æµ÷µ÷” £¸Å÷Í Ø÷°÷≥÷÷ê÷Í ì÷ ª÷Íè÷µ÷Íü÷ÀÖÖ

â˙¨æ÷‘ê÷÷≠÷÷” ü÷„ ê÷◊ù÷ü÷¥÷¨÷Ñ Ø÷íÀåüµ÷÷” Ø÷œï÷÷µ÷ü÷ÍÖÖ

Ü÷£¸÷Ó Ü÷µ÷” √÷¥µ÷µ÷çÀ ◊ª÷è÷Íü÷ÀÖ Ø÷øî÷÷ü÷À ü÷£÷÷ê÷ü÷” æµ÷µ÷¥÷ÀÖ Ü÷µ÷” æ÷÷¥÷Í Ø÷°÷≥÷÷ê÷Í , æµ÷µ÷” £¸Å÷Í (Ø÷°÷≥÷÷ê÷Í) ì÷ ª÷Íè÷µ÷Íü÷ÀÖ

â˙¨æ÷‘ê÷÷≠÷÷” ü÷„ ê÷◊ù÷ü÷” ܨ÷ÑØ÷íÀåüµ÷÷” Ø÷œï÷÷µ÷ü÷ÍÖÖ

Aya (Income) should be first entered in the account book and then vyaya (expenditure) should beentered in it. Aya should be shown on the left side of the page and vyaya should be shown on the right sideof it. The totals of the items of both entered above should be shown in the last line of the page.

IW°p]pkvXIØn¬ BZyw hchpw, ]n∂oSv Nnehpw tcJs∏SptØ≠XmWv.

CSXp `mKsØ t]Pn¬ hchpw, heXp `mK sØ t]Pn¬ Nnehpw tcJs∏SpØWw.

ChbpsS BsI XpI Hmtcm t]Pnepw Ahkm\sØ hcnbn¬

tcJs∏SptØ≠XmWv.

MODULE II TRANSLATION

Refer Exercises in Translation by T.K.Ramachandra Iyer Published by R.S.Vadhyar& Sons, Palakkad