This sutra makes market entry conditional on purity (śukla) and harm-prevention (atyaya from apakāra), turning consumer protection into fiscal and security stability. Problem: adulteration, unsafe goods, spoilage, and disputes erode welfare, trust, and tax yield. Mechanism: commodities are “established/allowed” only after inspection and certification for purity and safe condition. Risk control: prevent atyaya (loss/spoilage) through regulated handling and storage; block apakāra (public injury). Governance effect: predictable enforcement reduces losses, quarrels, and incentives for clandestine trade. State capacity: a stronger Kośa via stable collections, reinforcing the Saptāṅga through funded coercion and administration.
Sutra 1
बाह्यमाभ्यन्तरं चातिथ्यम् ॥ कZ_०२.२२.०१ ॥
Hospitality (state facilitation) should be provided both to outsiders and to those within the realm.
Sutra 2
निष्क्राम्यं प्रवेश्यं च शुल्कम् ॥ कZ_०२.२२.०२ ॥
Customs duty applies both to exports (goods going out) and imports (goods coming in).
Sutra 3
प्रवेश्यानां मूल्यपञ्चभागः ॥ कZ_०२.२२.०३ ॥
For imported goods, the duty is one-fifth of their value.
Sutra 4
पुष्पफलशाकमूलकन्दवाल्लिक्यबीजशुष्कमत्स्यमांसानां षड्भागं गृह्णीयात् ॥ कZ_०२.२२.०४ ॥
On flowers, fruits, vegetables, roots, tubers, creepers, seeds, dried goods, fish, and meat, he should levy one-sixth as duty.
Sutra 5
शङ्खवज्रमणिमुक्ताप्रवालहाराणां तज्जातपुरुषैः कारयेत्कृतकर्मप्रमाणकालवेतनफलनिष्पत्तिभिः ॥ कZ_०२.२२.०५ ॥
For conch, diamond, gems, pearls, coral, and necklaces, he should have the work done by specialists of that craft, with records of the work performed—its measure, time, wages, output, and completion.
Sutra 6
क्षौमदुकूलक्रिमितानकङ्कटहरितालमनःशिलाञ्जनहिङ्गुलुकलोहवर्णधातूनां चन्दनागुरुकटुककिण्वावराणां चर्मदन्तास्तरणप्रावरणक्रिमिजातानामाजैडकस्य च दशभागः पञ्चदशभागो वा ॥ कZ_०२.२२.०६ ॥
For linen, fine cloth, silks, tin, copper/bronze, orpiment, realgar, collyrium, cinnabar, metals, and pigments/colored minerals; and for sandalwood, aloe-wood, pungent aromatics, ferments, and similar goods; as well as hides, ivory, bedding, coverings, silk-worm products, and goats/sheep products—duty is one-tenth or one-fifteenth.
Sutra 7
वस्त्रचतुष्पदद्विपदसूत्रकार्पासगन्धभैषज्यकाष्ठवेणुवल्कलचर्ममृद्भाण्डानां धान्यस्नेहक्षारलवणमद्यपक्वान्नादीनां च विंशतिभागः पञ्चविंशतिभागो वा ॥ कZ_०२.२२.०७ ॥
For cloth, four-footed animals, two-footed animals, yarn, cotton, perfumes, medicines, timber, bamboo, bark-fibre, leather, and earthenware; and for grain, oils/fats, alkali, salt, liquor, cooked food, and similar items—duty is one-twentieth or one-twenty-fifth.
Sutra 8
द्वारादेयं शुल्कं पञ्चभागः आनुग्राहिकं वा यथादेशोपकारं स्थापय्तेत् ॥ कZ_०२.२२.०८ ॥
The gate-duty is one-fifth; or he may set a concessional/relief duty (ānugrāhika) in proportion to the benefit rendered to the locality/region.
Sutra 9
जातिभूमिषु च पण्यानां विक्रयः ॥ कZ_०२.२२.०९ ॥
Goods are to be sold in their designated category-localities/production-zones (jātibhūmi) as well.
Sutra 10
खनिभ्यो धातुपण्यादाने षट्छतमत्ययः ॥ कZ_०२.२२.१० ॥
For taking mineral merchandise from mines, the penalty (atyaya) is six hundred (paṇas).
Sutra 11
पुष्पफलवाटेभ्यः पुष्पफलादाने चतुष्पञ्चाशत्पणो दण्डः ॥ कZ_०२.२२.११ ॥
For taking flowers or fruits from flower-and-fruit orchards, the fine is fifty-four paṇas.
Sutra 12
षण्डेभ्यः शाकमूलकन्दादाने पादोनं द्विपञ्चाशत्पणो दण्डः ॥ कZ_०२.२२.१२ ॥
For taking vegetables, roots, or tubers from groves/plantations, the fine is fifty-two paṇas less one quarter (i.e., 39 paṇas).
Sutra 13
क्षेत्रेभ्यः सर्वसस्यादाने त्रिपञ्चाशत्पणः ॥ कZ_०२.२२.१३ ॥
For taking any kind of crop from fields, the fine is fifty-three paṇas.
Sutra 14
पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
The penalty relating to agricultural land/revenue (sītā-atyaya) is one paṇa and one-and-a-half paṇas (as the assessed amounts).
Sutra 15
पण्यानां स्थापयेच् शुक्लमत्ययं चापकारतः ॥ कZ_०२.२२.१५च्द् ॥
He should fix (the schedule of) penalties for merchandise, and also the ‘śukla’ penalty, in proportion to the harm/abuse committed.
Cleaner, safer markets with reduced adulteration and consumer harm; higher trust in state-supervised trade, fewer disputes, and steadier commercial flows that support prosperity and fiscal stability.
This sutra itself does not specify the fine; in the chapter’s regulatory logic, non-compliance (adulteration/harmful goods) is met with graded fines, confiscation, and punitive enforcement by the Paṇyādhyakṣa according to the severity of apakāra and the intent to defraud.