Sutra 10

Devanagari script

मूल्यं भागो व्याजी परिघः कॢप्तम् (क्लृप्तम्) रूपिकमत्ययश्चायमुखम् ॥ कZ_०२.६.१० ॥

Transliteration

mūlyaṃ bhāgo vyājī parighaḥ kḷptam (klṛptam) rūpikamatyayaścāyamukham

Translation

The ‘channels of income’ (āya-mukha) are: price/valuation receipts (mūlya); shares/portions (bhāga); interest/finance charges (vyājī); gate/barrier collections (parigha); assessed/standardized impositions (kḷptam/klṛptam); cash receipts (rūpikam); and arrears/overdue collections and penalties for default (atyaya).

Word by Word

• मूल्यम्: price; valuation
• Type: Noun
• Root: मूल्य
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (सूत्र-शैली: नामपदानि)

• भागः: share; portion
• Type: Noun
• Root: भाग
• Form: पुंलिङ्ग; प्रथमा एकवचन

• व्याजी: pretext; deceitful device/guise
• Type: Noun
• Root: व्याजिन् (व्याजि)
• Form: पुंलिङ्ग; प्रथमा एकवचन; -इ-प्रातिपदिक

• परिघः: bar; obstruction; impediment
• Type: Noun
• Root: परिघ
• Form: पुंलिङ्ग; प्रथमा एकवचन

• कॢप्तम्: arrangement; fixed settlement; regulation
• Type: Noun/Adjectival noun
• Root: कॢप्त (कॢप्/क्लृप् धातु-निष्पन्न)
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन; कृदन्त-निष्पन्न ‘कॢप्त’ (arranged/fixed)

• रूपिकम्: coin; money; cash
• Type: Noun
• Root: रूपिक
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन

• अत्ययः: transgression; default; overstepping
• Type: Noun
• Root: अत्यय
• Form: पुंलिङ्ग; प्रथमा एकवचन

• च: and
• Type: Particle
• Root: च
• Form: अव्यय; समुच्चयार्थक

• आयमुखम्: source/head of income; revenue item
• Type: Noun
• Root: आयमुख
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन; समास: आय + मुख

Entities Mentioned

• Treasury
• Tax collection offices
• Toll barriers/checkpoints

More Details

FAQs

How is ‘āya-mukha’ different from ‘āya-śarīra’?

Āya-śarīra lists sectors/sources (fort, realm, mines, forests, etc.); āya-mukha lists accounting modes by which receipts are realized (price, share, interest, toll, assessed levy, cash, arrears).