Kātyāyanasmṛti · Verses 501-520

ādhibhogas tv aśeṣo yo vṛddhis tu parikalpitaḥ /
prayogo yatra caivaṃ syād ādhibhogaḥ sa ucyate //

yo yācitakam ādāya tam adattvā diśaṃ vrajet /
ūrdhvaṃ saṃvatsarāt tasya taddhanaṃ vṛddhim āpnuyāt //

kṛtvoddhāram adattvā yo yācitas tu diśaṃ vrajet /
ūrdhvaṃ māsatrayāt tasya taddhanaṃ vṛddhim āpnuyāt //

svadeśe 'pi sthito yas tu na dadyād yācitaḥ kvacit /
taṃ tato 'kāritāṃ vṛddhim anicchantaṃ ca dāpayet //

prītidattaṃ na vardheta yāvan na pratiyācitam /
yācyamānam adattaṃ ced vardhate pañcakaṃ śatam //

nikṣiptaṃ vṛddhiśeṣaṃ ca krayavikrayam eva ca /
yācyamānam adattaṃ ced vardhate pañcakaṃ śatam //

paṇyaṃ gṛhītvā yo mūlyam adattvaiva diśaṃ vrajet /
ṛtutrayasyāpariṣṭāt taddhanaṃ vṛddhim āpnuyāt //

carmasasyāsavadyūte paṇyamūlye ca sarvadā /
strīśulkeṣu na vṛddhiḥ syāt prātibhāvyāgateṣu ca //

grāhyaṃ syād dviguṇaṃ dravyaṃ prayuktaṃ dhanināṃ sadā /
labhate cen na dviguṇaṃ punar vṛddhiṃ prakalpayet //

maṇimuktāpravālānāṃ suvarṇarajatasya ca /
tiṣṭhati dviguṇā vṛddhiḥ phālakaiṭāvikasya ca //

tailānāṃ caiva sarveṣāṃ madyānām atha sarpiṣām /
vṛddhir aṣṭaguṇā jñeyā guḍasya lavaṇasya ca //

kupyaṃ pañcaguṇaṃ bhūmis tathaivāṣṭaguṇā matā /
sadya eveti vacanāt sadya eva pradīyate //

ekāhe likhitaṃ yat tu tat tu kuryād ṛṇaṃ samam /
grahaṇaṃ rakṣaṇaṃ lābham anyathā tu yathākramam //

nānāṛṇasamavāye tu yad yat pūrvakṛtaṃ bhavet /
tat tad evāgrato deyaṃ rājñaḥ syāc śrotriyād anu //

yasya dravyeṇa yat paṇyaṃ sādhitaṃ yo vibhāvayet /
tad dravyam ṛṇikenaiva dātavyaṃ tasya nānyathā //

dravyaṃ gṛhītvā vṛddhyarthaṃ bhogayogyaṃ dadāti cet /
jaṅgamaṃ sthāvaraṃ vāpi bhogyādhiḥ sa tu kathyate /
mūlyaṃ tadādhikaṃ dattvā svakṣetrādikam āpnuyāt //

ādhim ekaṃ dvayor yas tu kuryāt kā pratipad bhavet /
tayoḥ pūrvakṛtaṃ grāhyaṃ tatkartā coradaṇḍabhāk //

ādhānaṃ vikrayo dānaṃ lekhyasākṣyakṛtaṃ yadā /
ekakriyāviruddhaṃ tu lekhyaṃ tatrāpahārakam //

anirdiṣṭaṃ ca nirdiṣṭam ekatra ca vilekhitam /
viśeṣalikhitaṃ jyāya iti kātyāyano 'bravīt //

yo 'vidyamānaṃ prathamam anirdiṣṭasvarūpakam /
ākāśabhūtam ādadhyād anirdiṣṭaṃ ca tad bhavet /
yad yat tadāsya vidyeta tad ādiṣṭaṃ vinirdiśet //