Sutra 3
Devanagari script
पिण्डकरः षड्भागः सेनाभक्तं बलिः कर उत्सङ्गः पार्श्वं पारिहीणिकमौपायनिकं कौष्ठेयकं च राष्ट्रम् ॥ कZ_०२.१५.०३ ॥
Transliteration
piṇḍakaraḥ ṣaḍbhāgaḥ senābhaktaṃ baliḥ kara utsaṅgaḥ pārśvaṃ pārihīṇikam aupāyanikaṃ kauṣṭheyakaṃ ca rāṣṭram
Translation
“Rāṣṭra” (realm revenues) comprises: lump-sum tax (piṇḍakara), the one-sixth share (ṣaḍbhāga), army rations levy (senābhakta), bali (tribute/cess), kara (tax), supplementary exactions (utsaṅga), side-levies (pārśva), arrears/deficiency collections (pārihīṇika), gift/oblation receipts (aupāyanika), and storehouse-related dues (kauṣṭheyaka).
Word by Word
पिण्डकरःlump-sum tax (community/collective levy)
पिण्डकरः:
TypeNoun
Rootकर
Formपुंलिङ्ग, प्रथमा-एकवचन
षड्भागःthe one-sixth share (royal share)
षड्भागः:
TypeNoun
Rootभाग
Formपुंलिङ्ग, प्रथमा-एकवचन
सेनाभक्तम्provisions/maintenance for the army
सेनाभक्तम्:
TypeNoun
Rootभक्त
Formनपुंसकलिङ्ग, प्रथमा-एकवचन
बलिःtribute; a levy/cess
बलिः:
TypeNoun
Rootबलि
Formपुंलिङ्ग, प्रथमा-एकवचन
करःtax
करः:
TypeNoun
Rootकर
Formपुंलिङ्ग, प्रथमा-एकवचन
उत्सङ्गःan additional exaction/perquisite (cess)
उत्सङ्गः:
TypeNoun
Rootउत्सङ्ग
Formपुंलिङ्ग, प्रथमा-एकवचन
पार्श्वम्a subsidiary/side due (auxiliary levy)
पार्श्वम्:
TypeNoun
Rootपार्श्व
Formनपुंसकलिङ्ग, प्रथमा-एकवचन
पारिहीणिकम्a compensatory/penal due for deficiency
पारिहीणिकम्:
TypeNoun
Rootपारिहीणिक
Formनपुंसकलिङ्ग, प्रथमा-एकवचन
औपायनिकम्a gift/present (offering)
औपायनिकम्:
TypeNoun
Rootऔपायनिक
Formनपुंसकलिङ्ग, प्रथमा-एकवचन
कौष्ठेयकम्treasury/storehouse revenue (due to the state granary/treasury)
कौष्ठेयकम्:
TypeNoun
Rootकौष्ठेयक
Formनपुंसकलिङ्ग, प्रथमा-एकवचन
चand
च:
TypeParticle
Rootच
Formअव्यय (समुच्चयार्थक)
राष्ट्रम्the realm/kingdom (state territory)
राष्ट्रम्:
TypeNoun
Rootराष्ट्र
Formनपुंसकलिङ्ग, प्रथमा-एकवचन
Entities Mentioned
R
rāṣṭra (realm revenues)S
senā (army) [via senābhakta]FAQs
Revenue is diversified: core agrarian shares, military provisioning levies, surcharges, arrears recovery, and gift-like receipts—reducing dependence on any single stream.