Sutra 1
Devanagari script
शुल्काध्यक्षः शुल्कशालां ध्वजं च प्रान्मुखमुदन्मुखं वा महाद्वाराभ्याशे निवेशयेत् ॥ कZ_०२.२१.०१ ॥
Transliteration
śulkādhyakṣaḥ śulkaśālāṃ dhvajaṃ ca prānmukham udanmukhaṃ vā mahādvārābhyāśe niveśayet
Translation
The Superintendent of Customs should establish the customs-house, and also a flag (signal), facing east or facing north, near the main gate.
Word by Word
शुल्काध्यक्षःthe superintendent of customs/tolls
शुल्काध्यक्षः:
TypeNoun
Rootअधि+ईक्ष् (→ अध्यक्ष)
Formपुंलिङ्ग, प्रथमा-एकवचन; ‘शुल्कस्य अध्यक्षः’
शुल्कशालाम्the customs house (toll office)
शुल्कशालाम्:
TypeNoun
Rootशाला
Formस्त्रीलिङ्ग, द्वितीया-एकवचन; ‘शुल्कस्य शाला’
ध्वजम्a flag (standard/sign)
ध्वजम्:
TypeNoun
Rootध्वज
Formपुंलिङ्ग, द्वितीया-एकवचन
चand
च:
TypeParticle
Rootच
Formसमुच्चय-अव्यय (and)
प्राङ्मुखम्facing east
प्राङ्मुखम्:
TypeAdjective
Rootमुख
Formनपुंसकलिङ्ग, द्वितीया-एकवचन; ‘प्राङ् + मुख’ = पूर्वाभिमुखम्; विशेषणम् (शुल्कशालाम्/ध्वजम्)
उदङ्मुखम्facing north
उदङ्मुखम्:
TypeAdjective
Rootमुख
Formनपुंसकलिङ्ग, द्वितीया-एकवचन; ‘उदङ् + मुख’ = उत्तराभिमुखम्; विशेषणम् (शुल्कशालाम्/ध्वजम्)
वाor
वा:
TypeParticle
Rootवा
Formविकल्प-अव्यय (or)
महाद्वाराभ्याशेnear the main gate
महाद्वाराभ्याशे:
TypeNoun
Rootअभ्याश
Formपुंलिङ्ग, सप्तमी-एकवचन; ‘महाद्वारस्य अभ्याशः’ = near the main gate
निवेशयेत्should establish / should place
निवेशयेत्:
TypeVerb
Rootनि+विश्
Formविधिलिङ् (optative), परस्मैपदम्, प्रथमपुरुष, एकवचन; causative sense in usage: ‘cause to be placed/establish’
Entities Mentioned
Ś
Śulkādhyakṣa (Superintendent of Customs)Ś
Śulkaśālā (customs-house)D
Dhvaja (flag)M
Mahādvāra (main gate)FAQs
It concentrates inspection at the chokepoint where goods and traders must pass, improving compliance and reducing evasion.
It acts as a visible state signal marking the official point of assessment/inspection, guiding traders and legitimizing enforcement.
It standardizes public architecture and procedure—reducing ambiguity and reinforcing uniformity of state practice across towns.