Sutra 2
Devanagari script
शुल्कादायिनश्चत्वारः पञ्च वा सार्थोपयातान्वणिजो लिखेयुः के कुतस्त्याः कियत्पण्याः क्व चाभिज्ञानं मुद्रा वा कृता इति ॥ कZ_०२.२१.०२ ॥
Transliteration
śulkādāyinaś catvāraḥ pañca vā sārthopayātān vaṇijo likheyuḥ ke kutas tyāḥ kiyatpaṇyāḥ kva cābhijñānaṃ mudrā vā kṛtā iti
Translation
Four or five customs-collectors shall record, for merchants arriving with a caravan: who they are, where they come from, what quantity of goods they carry, and where the identifying mark or official seal has been affixed.
Word by Word
शुल्क-आदायिनःcustoms/toll collectors
शुल्क-आदायिनः:
TypeNoun (agent noun)
Rootआ + दा (दाने)
Formपुंलिङ्ग; प्रथमा बहुवचन; -इन् प्रत्ययान्त (आदायिन्)
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
चत्वारःfour
चत्वारः:
TypeNumeral (adjective)
Rootचतुर्
Formपुंलिङ्ग; प्रथमा बहुवचन
पञ्चfive
पञ्च:
TypeNumeral (indeclinable-like)
Rootपञ्चन्
Formसंख्यावाचक; (अत्र ‘पञ्च’ = पञ्च जनाः इत्यर्थे)
वाor
वा:
TypeParticle
Rootवा
Formविकल्पार्थक अव्यय
सार्थ-उपयातान्(merchants) who have arrived with a caravan
सार्थ-उपयातान्:
TypeAdjective (past participle used adjectivally)
Rootउप + या (गत्यर्थे)
Formपुंलिङ्ग; द्वितीया बहुवचन; क्त (उपयात)
वणिजःmerchants
वणिजः:
TypeNoun
Rootवणिज्
Formपुंलिङ्ग; प्रथमा बहुवचन
लिखेयुःshould record / should write down
लिखेयुः:
TypeVerb
Rootलिख् (लेखने)
Formविधिलिङ् (optative); परस्मैपद; प्रथमपुरुष बहुवचन
केwho (they are)
के:
TypeInterrogative pronoun
Rootकिम्
Formपुंलिङ्ग; प्रथमा बहुवचन
कुतःfrom where
कुतः:
TypeInterrogative adverb
Rootकुतः
Formप्रश्नार्थक अव्यय
स्थ्याःbelonging to (that place) / residents of (where)
स्थ्याः:
TypeAdjective (derived)
Rootस्था (तिष्ठति)
Formपुंलिङ्ग; प्रथमा बहुवचन; ‘स्थ’ (निवास/अवस्थान) भावे/सम्बन्धे
कियत्how much / what quantity
कियत्:
TypeInterrogative adjective/pronoun
Rootकियत्
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (परिमाणे)
पण्याःgoods / merchandise
पण्याः:
TypeNoun
Rootपण्य
Formनपुंसकलिङ्ग; प्रथमा बहुवचन (पण्य- = विक्रययोग्य वस्तु)
क्वwhere
क्व:
TypeInterrogative adverb
Rootक्व
Formप्रश्नार्थक अव्यय
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
अभिज्ञानम्identification mark / identifying token
अभिज्ञानम्:
TypeNoun
Rootअभि + ज्ञा (ज्ञाने)
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन
मुद्राseal / official stamp
मुद्रा:
TypeNoun
Rootमुद्रा
Formस्त्रीलिङ्ग; प्रथमा एकवचन
वाor
वा:
TypeParticle
Rootवा
Formविकल्पार्थक अव्यय
कृताmade / affixed (as a seal)
कृता:
TypeVerb (past passive participle used predicatively)
Rootकृ (करणे)
Formकृ-धातु; क्त; स्त्रीलिङ्ग प्रथमा एकवचन (मुद्रा इत्यस्य विशेषणम्)
इतिthus (to the effect that)
इति:
TypeQuotative particle
Rootइति
Formउद्धरण/समाप्त्यर्थक अव्यय
Entities Mentioned
Ś
śulkādāyinaḥ (customs collectors)V
vaṇijaḥ (merchants)S
sārtha (caravan)FAQs
To create redundancy and cross-verification, reducing collusion and ensuring an auditable record of identity, origin, quantity, and sealing.
It establishes chain-of-custody and helps detect tampering, substitution, or unsealed movement of taxable goods.