Arthashastra — Adhyakshaprachara, Sutra 44

Devanagari script

गोशीर्षकं कालताम्रं मत्स्यगन्धि ॥ कZ_०२.११.४४ ॥

Transliteration

gośīrṣakaṃ kālatāmraṃ matsyagandhi

Translation

(চন্দনের ধরন:) গোশীর্ষক, কালো-তাম্রবর্ণ, এবং মাছের গন্ধযুক্ত।

Word by Word

• गोशीर्षकम्: ‘gośīrṣaka’—a substance/preparation called “cow-head(-like)” (a named ingredient)
• Type: Noun (adjectival)
• Root: गो-शीर्ष
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; विशेषणरूपेण (द्रव्यनाम)

• कालताम्रम्: black copper; a variety of copper (named material)
• Type: Noun (adjectival)
• Root: काल-ताम्र
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; विशेषणरूपेण (द्रव्यनाम)

• मत्स्यगन्धि: fish-smelling; a substance characterized by a fishy odor (named ingredient)
• Type: Adjective (used as noun)
• Root: मत्स्य-गन्धिन्
• Form: पुं/नपुंसक (प्रयोगानुसारं), प्रथमा एकवचन; ‘-इन्’ प्रत्ययान्त विशेषणम्; द्रव्यनामरूपेण

Entities Mentioned

• gośīrṣaka (type of sandalwood)

More Details

FAQs

Why include even undesirable odors like ‘matsyagandhi’?

Because the state needs to recognize and classify all trade-circulating varieties, including lower-grade stock, for pricing and tax purposes.

How can odor descriptors reduce corruption?

They limit discretionary appraisal by giving shared, checkable criteria for categorizing consignments.