Yogavritta Adhyaya 2 Sutra 14 - Arthashastra | Bengali | Vedapath

Kautilya

Sutra 14

Devanagari script

चतुर्थमंशं धान्यानां षष्ठं वन्यानां तूललाक्षाक्षौमवल्ककार्पासरौमकौशेयकौषधगन्धपुष्पफलशाकपण्यानां काष्ठवेणुमांसवल्लूराणां च गृह्णीयुः दन्ताजिनस्यार्धम् ॥ कZ_०५.२.१४ ॥

Transliteration

caturtham aṃśaṃ dhānyānāṃ ṣaṣṭhaṃ vanyānāṃ tūlalākṣākṣaumavalkakārpāsaraumakauśeyakauṣadhagandhapuṣpaphalaśākapaṇyānāṃ kāṣṭhaveṇumāṃsavallūrāṇāṃ ca gṛhṇīyuḥ dantājinasyārdham

Translation

তারা শস্যের এক-চতুর্থাংশ, বনজ উৎপাদের এক-ষষ্ঠাংশ; এবং তুলা, লাখ, তিসি/শণ, বাকল-তন্তু, সুতিবস্ত্র, উল, রেশম, ঔষধি দ্রব্য, সুগন্ধি, ফুল, ফল, শাকসবজি, বাজারি পণ্য; তদুপরি কাঠ, বাঁশ, মাংস ও শুকনো মাংস ইত্যাদি থেকে অংশ নেবে; আর হাতির দাঁত ও চামড়া/চর্মের অর্ধেক নেবে।

Word by Word

चतुर्थम्the fourth (part)

अंशम्a share; a tax portion

धान्यानाम्of grains/cereals

षष्ठम्the sixth (part)

वन्यानाम्of forest produce

तूललाक्षाक्षौमवल्ककार्पासरौमकौशेयकौषधगन्धपुष्पफलशाकपण्यानाम्of marketable goods such as fibre, lac, linen, bark, cotton, wool, silk, medicines, fragrances, flowers, fruits, vegetables

काष्ठवेणुमांसवल्लूराणाम्of timber, bamboo, meat, and dried meat

चand

गृह्णीयुःthey should take/collect

दन्ताजिनस्यof ivory and hide/skin

अर्धम्half (a share)

Entities Mentioned

state treasury/revenue authority (implied)

producers and traders (implied)

FAQs

What does the varying share (1/4, 1/6, 1/2) indicate about Kautilya’s fiscal design?

A differentiated base-rate system: staples and renewables are taxed moderately, while high-value/strategic goods (ivory/skins) bear heavier extraction.