Sutra 12

Devanagari script

परभूमिजातानां वारिस्थलपथोपयातानां सारफल्गुपुण्यानां कर्मसु च शुल्कवर्तन्यातिवाहिकगुल्मतरदेयभागभक्तपण्यागारप्रमाणं विद्युः ॥ कZ_०२.३५.१२ ॥

Transliteration

parabhūmijātānāṃ vāristhalapathopayātānāṃ sāraphalgupuṇyānāṃ karmasu ca śulkavartanyātivāhikagulmataradeyabhāgabhaktapaṇyāgārapramāṇaṃ vidyuḥ

Translation

They should also know, for goods originating outside the realm and arriving by waterway, land route, or road, what is substantial or inferior, and the applicable schedules/standards for operations: customs duties, road/route charges, ferry or transit charges, levies at military posts (garrisons), crossing/ford dues, shares (apportionments), rations, and the standard measures for warehouses and merchandise.

Word by Word

परभूमिजातानाम्of those born/produced in another territory

वारि-स्थल-पथ-उपयातानाम्of those arriving by water-route, land-route, or road-route

सार-फल्गु-पुण्यानाम्of (goods/persons) that are valuable, trifling, or meritorious/religious

कर्मसुin activities/transactions

चand

शुल्क-वर्तन्य-अतिवाहिक-गुल्म-तर-देय-भाग-भक्त-पण्य-आगार-प्रमाणम्the prescribed standard/measure for customs duty, road-toll, transport charge, garrison-levy, ferry-fee, other dues, share, rations, merchandise, and warehouse (assessment)

विद्युःthey should know/ascertain

Entities Mentioned

Vaidehaka agents

External merchants/goods (parabhūmija)

Customs administration (śulka)

Route administration (vartanī)

Transit/ferry administration (ativāhika)

Garrisons/posts (gulma)

Warehouses (paṇyāgāra)

FAQs

What administrative purpose is served by classifying goods as sāra vs phalgu?

It supports differential valuation for duties, detects misdeclaration, and improves revenue forecasting by linking tax rates and enforcement attention to quality/price bands.