Arthashastra · Chapter 02.21

śulka.adhyakṣaḥ śulka.śālāṃ dhvajaṃ ca prān.mukham udan.mukhaṃ vā mahā.dvāra.abhyāśe niveśayet //

śulka.ādāyinaś catvāraḥ pañca vā sārtha.upayātān vaṇijo likheyuḥ - ke kutastyāḥ kiyat.paṇyāḥ kva ca^abhijñānaṃ mudrā vā kṛtā iti //

amudrāṇām atyayo deya.dvi.guṇaḥ //

kūṭa.mudrāṇāṃ śulka.aṣṭa.guṇo daṇḍaḥ //

bhinna.mudrāṇām atyayo ghaṭikā.sthāne sthānam //

rāja.mudrā.parivartane nāma.kṛte vā sa-pāda.paṇikaṃ vahanaṃ dāpayet //

dhvaja.mūla.upasthitasya pramāṇam arghaṃ ca vaidehikāḥ paṇyasya brūyuḥ "etat.pramāṇena^argheṇa paṇyam idaṃ kaḥ kretā" iti //

tri.ruddha.uṣitam arthibhyo dadyāt //

kretṛ.saṃgharṣe mūlya.vṛddhiḥ sa-śulkā kośaṃ gacchet //

śulka.bhayāt paṇya.pramāṇa mūlyaṃ vā hīnaṃ bruvatas tad atiriktaṃ rājā haret //

śulkam aṣṭa.guṇaṃ vā dadyāt //

tad eva niviṣṭa.paṇyasya bhāṇḍasya hīna.prativarṇakena^argha.apakarṣaṇe sāra.bhāṇḍasya phalgu.bhāṇḍena praticchādane ca kuryāt //

pratikretṛ.bhayād vā paṇya.mūlyād upari mūlyaṃ vardhayato mūlya.vṛddhiṃ rājā haret, dvi.guṇaṃ vā śulkaṃ kuryāt //

tad eva^aṣṭa.guṇam adhyakṣasyac. chādayataḥ //

tasmād vikrayaḥ paṇyānāṃ dhṛto mito gaṇito vā kāryaḥ, tarkaḥ phalgu.bhāṇḍānām ānugrāhikāṇāṃ ca //

dhvaja.mūlam atikrāntānāṃ ca^akṛta.śulkānāṃ śulkād aṣṭa.guṇo daṇḍaḥ //

pathika.utpathikās tad vidyuḥ //

vaivāhikam anvāyanam aupāyikaṃ yajña.kṛtya.prasava.naimittikaṃ deva^ijyā.caula.upanayana.go.dāna.vrata.dīkṣā.ādiṣu kriyā.viśeṣeṣu bhāṇḍam ucchulkaṃ gacchet //

anyathā.vādinaḥ steya.daṇḍaḥ //

kṛta.śulkena^akṛta.śulkaṃ nirvāhayato dvitīyam eka.mudrayā bhittvā paṇya.puṭam apaharato vaidehakasya tac^ca tāvac ca daṇḍaḥ //

śulka.sthānād gomaya.palālaṃ pramāṇaṃ kṛtvā^apaharata uttamaḥ sāhasa.daṇḍaḥ //

śastra.varma.kavaca.loha.ratha.ratna.dhānya.paśūnām anyatamam anirvāhyaṃ nirvāhayato yathā^avaghuṣito daṇḍaḥ paṇya.nāśaś^ca //

teṣām anyatamasya^ānayane bahir eva^ucchulko vikrayaḥ //

anta.pālaḥ sa-pāda.paṇikāṃ vartanīṃ gṛhṇīyāt paṇya.vahanasya, paṇikām eka.khurasya, paśūnām ardha.paṇikāṃ kṣudra.paśūnāṃ pādikām, aṃsa.bhārasya māṣikām //

naṣṭa.apahṛtaṃ ca pratividadhyāt //

vaideśyaṃ sārthaṃ kṛta.sāra.phalgu.bhāṇḍa.vicayanam abhijñānaṃ mudrāṃ ca dattvā preṣayed adhyakṣasya //

vaidehaka.vyañjano vā sārtha.pramāṇaṃ rājñaḥ preṣayet //

tena pradeśena rājā śulka.adhyakṣasya sārtha.pramāṇam upadiśet sarvajña.khyāpana^artham //

tataḥ sārtham adhyakṣo^abhigamya brūyāt "idam amuṣyām uṣya ca sāra.bhāṇḍaṃ phalgu.bhāṇḍaṃ ca, na nihūhitavyam, eṣa rājñaḥ prabhāvaḥ" iti //

nihūhataḥ phalgu.bhāṇḍaṃ śulka.aṣṭa.guṇo daṇḍaḥ, sāra.bhāṇḍaṃ sarva.apahāraḥ //
KAZ02.21.31ab/ rāṣṭra.pīḍā.karaṃ bhāṇḍam ucchindyād aphalaṃ ca yat /
KAZ02.21.31cd/ mahā.upakāram ucchulkaṃ kuryād bījaṃ ca durlabham //E
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