तेषु चैतावच्चातुर्वार्ण्यमेतावन्तः कर्षकगोरक्षकवैदेहककारुकर्मकरदासाश्च एतावच्च द्विपदचतुष्पदमिदं चैषु हिरण्यल्विष्टिशुल्कदण्डं समुत्तिष्ठतीति ॥ कZ_०२.३५.०४ ॥
teṣu caitāvac cāturvārṇyam etāvantaḥ karṣakagorakṣakavaidehakakārukarmakaradāsāś ca; etāvac ca dvipadacatuṣpadam; idaṃ ca eṣu hiraṇya-lviṣṭi-śulka-daṇḍaṃ samuttiṣṭhatīti
Within them he shall record: ‘this many belong to the four varṇas; this many are cultivators, cowherds, traders (vaidehaka), artisans, wage-labourers, and slaves; this many are bipeds and quadrupeds; and from these arise so much in cash revenue, corvée/service, tolls/customs, and fines.’
Occupations predict economic activity and compliance risk; tolls reflect trade volume, and fines reflect enforcement—together enabling revenue projection and governance planning.