Sutra 27

Devanagari script

उदारकस्तुल्यः यवा गोधूमाश्च क्षुण्णाः तिला यवा मुद्गमाषाश्च घृष्टाः ॥ कZ_०२.१५.२७ ॥

Transliteration

udārakas-tulyaḥ yavā godhūmāś ca kṣuṇṇāḥ tilā yavā mudga-māṣāś ca ghṛṣṭāḥ

Translation

চূর্ণ করা যব ও গমকে উদারকের সমতুল্য ধরা হবে; তদ্রূপ ঘষা/খোসা ছাড়ানো তিল ও যব, এবং ঘষা/খোসা ছাড়ানো মুগ ও মাষ (উড়দ)ও (হিসাব/ইস্যুতে) সমতুল্য ধরা হবে।

Word by Word

• उदारकः: the preparation called ‘udāraka’ (a kind of food/cake)
• Type: Noun (adjectival)
• Root: उदारक (प्रातिपदिक)
• Form: पुंलिङ्गः, प्रथमा-एकवचनम्; गुणवाचक-विशेषणम्

• तुल्यः: similar; of the same kind
• Type: Noun (adjectival)
• Root: तुल्य (प्रातिपदिक)
• Form: पुंलिङ्गः, प्रथमा-एकवचनम्; ‘उदारकः’ इत्यस्य विशेषणम्

• यवाः: barley (grains)
• Type: Noun
• Root: यव (प्रातिपदिक)
• Form: पुंलिङ्गः, प्रथमा-बहुवचनम्

• गोधूमाः: wheat (grains)
• Type: Noun
• Root: गोधूम (प्रातिपदिक)
• Form: पुंलिङ्गः, प्रथमा-बहुवचनम्

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक-अव्ययम्

• क्षुण्णाः: pounded; crushed (into meal)
• Type: Participle
• Root: क्षुद् (क्षुण्ण)
• Form: भूतकृदन्तः (क्त), प्रथमा-बहुवचनम्, पुंलिङ्गः; ‘यवाः गोधूमाः’ इत्यस्य विशेषणम्

• तिलाः: sesame seeds
• Type: Noun
• Root: तिल (प्रातिपदिक)
• Form: पुंलिङ्गः, प्रथमा-बहुवचनम्

• यवाः: barley (grains)
• Type: Noun
• Root: यव (प्रातिपदिक)
• Form: पुंलिङ्गः, प्रथमा-बहुवचनम्

• मुद्गमाषाः: green gram and black gram/beans
• Type: Noun
• Root: मुद्ग + माष (प्रातिपदिके)
• Form: पुंलिङ्गः, प्रथमा-बहुवचनम्; ‘मुद्गाः च माषाः च’

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक-अव्ययम्

• घृष्टाः: rubbed/ground (processed by friction; often implying roasting/parching)
• Type: Participle
• Root: घृष् (घृष्ट)
• Form: भूतकृदन्तः (क्त), प्रथमा-बहुवचनम्, पुंलिङ्गः; ‘तिलाः यवाः मुद्गमाषाः’ इत्यस्य विशेषणम्

Entities Mentioned

• udāraka
• barley (yava)
• wheat (godhūma)
• sesame (tila)
• mung (mudga)
• black gram (māṣa)

More Details

FAQs

What is the administrative purpose of calling different processed items “udāraka-equivalent”?

It creates a single accounting category so storekeepers can issue rations and record consumption using standardized equivalences despite different processing states.

Why does Kautilya distinguish between crushed (kṣuṇṇa) and rubbed/de-husked (ghṛṣṭa)?

Because processing changes usable yield and weight; the state needs explicit equivalence rules to prevent pilferage and disputes in measurement.