Narada Smriti · Chapter v3

vaṇikprabhṛtayo yatra karma saṃbhūya kurvate /
tat saṃbhūyasamutthānaṃ vyavahārapadaṃ smṛtam //

phalahetor upāyena karma saṃbhūya kurvatām /
ādhārabhūtaḥ prakṣepas tenottiṣṭheyur aṃśataḥ //

samo 'tirikto hīno vā yatrāṃśo yasya yādṛśaḥ /
kṣayavyayau tathā vṛddhis tasya tatra tathāvidhāḥ //

bhāṇḍapiṇḍavyayoddhāra bhārasārānvavekṣaṇam /
kuryus te 'vyabhicāreṇa samaye sve vyavasthitāḥ //

pramādān nāśitaṃ dāpyaḥ pratiṣiddhakṛtaṃ ca yat /
asaṃdiṣṭaś ca yat kuryāt sarvaiḥ saṃbhūyakāribhiḥ //

daivataskararājotthe vyasane samupasthite /
yas tat svaśaktyā saṃrakṣet tasyāṃśo daśamaḥ smṛtaḥ //

ekasya cet syād vyasanaṃ dāyādo 'sya tad āpnuyāt /
anyo vāsati dāyāde śaktāś cet sarva eva vā //

ṛtvijāṃ vyasane 'py evam anyas tat karma nistaret /
labheta dakṣiṇābhāgaṃ sa tasmāt saṃprakalpitam //

ṛtvig yājyam aduṣṭaṃ yas tyajed anapakāriṇam /
aduṣṭaṃ va rtvijaṃ yājyo vineyau tāv ubhāv api //

ṛtvik tu trividho dṛṣṭaḥ pūrvajuṣṭaḥ svayaṃkṛtaḥ /
yadṛcchayā ca yaḥ kuryād ārtvijyaṃ prītipūrvakam //

kramāgateṣv eṣa dharmo vṛteṣv ṛtvikṣu ca svayam /
yādṛcchike tu saṃyājye tattyāge nāsti kilbiṣam //

śulkasthānaṃ vaṇik prāptaḥ śulkaṃ dadyād yathopagam /
na tad vyatihared rājñāṃ balir eṣa prakalpitaḥ //

śulkasthānaṃ pariharan na kāle krayavikrayī /
mithyoktvā ca parīmāṇaṃ dāpyo 'ṣṭaguṇam atyayam //

kaścic cet saṃcaran deśāt preyād abhyāgato vaṇik /
rājāsya bhāṇḍaṃ tad rakṣet yāvad dāyādadarśanam //

dāyāde 'sati bandhubhyo jñātibhyo vā tad arpayet /
tadabhāve suguptaṃ tad dhārayed daśatīḥ samāḥ //

asvāmikam adāyādaṃ daśavarṣasthitaṃ tataḥ /
rājā tad ātmasāt kuryād evaṃ dharmo na hīyate //