Sutra 23
Devanagari script
आत्मनो वा भूमिं प्राप्तः सर्वदेयविशुद्धं व्यवहरेत ॥ कZ_०२.१६.२३ ॥
Transliteration
ātmano vā bhūmiṃ prāptaḥ sarvadeya-viśuddhaṃ vyavahareta
Translation
Or, on reaching his own territory, he should conduct business only after being cleared of all dues (taxes/levies).
Word by Word
आत्मनःof oneself / one’s own
आत्मनः:
TypeNoun
Rootआत्मन्
Formषष्ठी-एकवचनम् (पुं.), सर्वनामसदृश-प्रयोगः; ‘स्वस्य’ इत्यर्थे
वाor
वा:
TypeParticle
Rootवा
Formविकल्पार्थक-अव्ययम्
भूमिम्land / ground (estate)
भूमिम्:
TypeNoun
Rootभूमि
Formद्वितीया-एकवचनम् (स्त्री.)
प्राप्तःhaving obtained / having acquired
प्राप्तः:
TypeVerb (Participle)
Rootप्र + आप्
Formकृदन्तः—क्त-प्रत्ययान्तः; प्रथमा-एकवचनम् (पुं.); भूतकर्मणि/भूतकालिकः; कर्तरि प्रयोगः—‘प्राप्तवान्’
सर्वदेयविशुद्धम्cleared of all dues / free from all payable imposts
सर्वदेयविशुद्धम्:
TypeAdjective
Rootसर्व + देय + विशुद्ध
Formसमासपदम्; द्वितीया-एकवचनम् (नपुं.)—‘(भूमिम्) सर्वदेयविशुद्धाम्/विशुद्धम्’ इति; ‘सर्वदेयैः विशुद्धम्’ (सर्व-देय-विशुद्ध)
व्यवहरेतshould transact / should deal with (as owner)
व्यवहरेत:
TypeVerb
Rootवि + अव + हृ (व्यवहर्)
Formलोट्-लकारः, परस्मैपदम्, प्रथमपुरुषः, एकवचनम्; विध्यर्थ/आज्ञार्थः—‘व्यवहारं कुर्यात्’
Entities Mentioned
H
home territory (state jurisdiction)D
dues/taxes (deya)FAQs
A compliance checkpoint: trade is legitimate only after all payable state claims (duties, tolls, fees, penalties if any) are settled.
It reduces leakage by tying market participation to documented clearance, improving revenue assurance and legal traceability.