Sutra 10

Devanagari script

षोडशभागो मानव्याजी विंशतिभागस्तुलामानं गण्यपण्यानामेकादशभागः ॥ कZ_०२.१६.१० ॥

Transliteration

ṣoḍaśabhāgo mānavyājī viṃśatibhāgas tulāmānaṃ gaṇyapaṇyānām ekādaśabhāgaḥ

Translation

الرسوم على السلع المقاسة بالحجم هي السدس عشر؛ وعلى السلع المقاسة بالوزن (الميزان) هي العشرون؛ وعلى السلع المعدودة هي الحادي عشر.

Word by Word

• षोडशभागः: a sixteenth part (1/16)
• Type: Noun
• Root: भाग
• Form: पुंलिङ्ग, प्रथमा-एकवचन; षोडशानां भागः = ‘one-sixteenth part’

• मानव्याजी: (the standard called) mānavyāji
• Type: Noun
• Root: मानव्याजिन्
• Form: पुंलिङ्ग, प्रथमा-एकवचन; विशेषणवत् (मानव्याजिन्)

• विंशतिभागः: a twentieth part (1/20)
• Type: Noun
• Root: भाग
• Form: पुंलिङ्ग, प्रथमा-एकवचन; विंशतेः भागः = ‘one-twentieth part’

• तुलामानम्: the balance-weight standard (tulā-measure)
• Type: Noun
• Root: मान
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया-एकवचन; तुलायाः मानम् = ‘balance-weight standard’

• गण्यपण्यानाम्: of countable goods/merchandise (sold by number)
• Type: Noun
• Root: गण्यपण्य
• Form: नपुंसकलिङ्ग (पण्य), षष्ठी-बहुवचन; गण्य = ‘counted’ + पण्य = ‘merchandise’

• एकादशभागः: an eleventh part (1/11)
• Type: Noun
• Root: भाग
• Form: पुंलिङ्ग, प्रथमा-एकवचन; एकादशानां भागः = ‘one-eleventh part’

Entities Mentioned

• tax/duty administration
• traders (implied)

More Details

FAQs

Why different duty fractions for volume-, weight-, and count-measured goods?

Kauṭilya aligns taxation with administrative measurability and risk of evasion: different bases (volume/weight/count) have different verification costs and manipulation opportunities, so rates are differentiated.