Sutra 7

Devanagari script

वस्त्रचतुष्पदद्विपदसूत्रकार्पासगन्धभैषज्यकाष्ठवेणुवल्कलचर्ममृद्भाण्डानां धान्यस्नेहक्षारलवणमद्यपक्वान्नादीनां च विंशतिभागः पञ्चविंशतिभागो वा ॥ कZ_०२.२२.०७ ॥

Transliteration

vastracatuṣpadadvipadasūtrakārpāsagandhabhaiṣajyakāṣṭhaveṇuvalkalacarmamṛdbhāṇḍānāṃ dhānyasnehakṣāralavaṇamadyapakvānnādīnāṃ ca viṃśatibhāgaḥ pañcaviṃśatibhāgo vā

Translation

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.

Word by Word

वस्त्रचतुष्पदद्विपदसूत्रकार्पासगन्धभैषज्यकाष्ठवेणुवल्कलचर्ममृद्भाण्डानाम्of (the group of) cloth, quadrupeds, bipeds, thread, cotton, perfumes/aromatics, medicines, wood, bamboo, bark-fibre, leather, and earthenware vessels

धान्यस्नेहक्षारलवणमद्यपक्वान्नादीनाम्and of (the group of) grain, fats/oils, alkali, salt, liquor, cooked food, and the like

चand

विंशतिभागःa twentieth part (i.e., 1/20)

पञ्चविंशतिभागःor a twenty-fifth part (i.e., 1/25)

वाor

Entities Mentioned

general merchants

livestock traders

food vendors

customs officers

FAQs

Why are staples assigned lower rates than many luxury goods?

Lower rates reduce inflationary pressure and encourage high-volume trade, ensuring provisioning and broad-based revenue via volume rather than heavy burdens.