Sutra 3

Devanagari script

सीमावरोधेन ग्रामाग्रं कृष्टाकृष्टस्थलकेदारारामषण्डवाटवनवास्तुचैत्यदेवगृहसेतुबन्धश्मशानसत्त्रप्रपापुण्यस्थानविवीतपथिसङ्ख्यानेन क्षेत्राग्रम् तेन सीम्नां क्षेत्राणां च करदाकरदसङ्ख्यानेन ॥ कZ_०२.३५.०३ ॥

Transliteration

sīmāvarodhena grāmāgraṃ kṛṣṭākṛṣṭasthalakedārārāmaṣaṇḍavāṭavanavāstucaityadevagṛhasetubandhaśmaśānasattraprapāpuṇyasthānavivītapathisaṅkhyānena kṣetrāgram; tena sīmnāṃ kṣetrāṇāṃ ca karadākaradasaṅkhyānena

Translation

By securing and marking boundaries, he shall determine the village’s total extent; and by counting cultivated and uncultivated lands—fields, irrigated plots, orchards, groves, gardens, forests, house-sites, shrines, temples, embankments/bridges, cremation grounds, charitable kitchens, water-sheds, sacred places, and protected/regulated routes—he shall determine the total land measure; and thereby enumerate taxable and tax-exempt holdings within boundaries and fields.

Word by Word

सीमाboundary; border

अवरोधेनby demarcation/obstruction (as a boundary-mark)

ग्रामof a village

अग्रम्the extent/measure

कृष्टcultivated

अकृष्टuncultivated

स्थलland/ground

केदारfield; irrigated plot

आरामgarden; orchard

षण्डgrove; thicket

वाटenclosed plot; garden-plot

वनforest

वास्तुhouse-site; building plot

चैत्यshrine; sacred monument

देवगृहtemple (house of a deity)

सेतुbridge; embankment; dam

बन्धembankment; bund

श्मशानcremation ground

सत्त्रpublic charity-feast hall; feeding house

प्रपाpublic water-shed; drinking place

पुण्यस्थानsacred/meritorious place

विवीतcattle-pen; enclosure

पथिon the road/path

सङ्ख्यानेनby enumeration/measurement

क्षेत्रof land/fields

अग्रम्the extent/measure (of the fields)

तेनby that; thereby

सीम्नाम्of boundaries

क्षेत्राणाम्of fields/land-plots

चand

करदtax-paying (liable to revenue)

अकरदnon-tax-paying; tax-exempt

सङ्ख्यानेनby enumeration/recording

Entities Mentioned

boundary officials

villages

taxable and tax-exempt landholders

religious/public institutions (shrines, temples, charities)

FAQs

Why does the text list shrines, temples, charities, and roads alongside fields?

Because a revenue state must map not only productive land but also public, sacred, and regulated spaces—many of which affect exemptions, policing, and infrastructure obligations.

What is the fiscal function of distinguishing karada and akarada?

To define the tax base precisely, preventing illegal exemptions while protecting legally exempt categories.