Sutra 22

Devanagari script

विक्रिये पण्यानामर्घवृद्धिरुपजा मानोन्मानविशेषो व्याजी क्रयसंघर्षे वार्धवृद्धिः इत्यायः ॥ कZ_०२.६.२२ ॥

Transliteration

vikriye paṇyānām arghavṛddhir upajā mānonmānaviśeṣo vyājī krayasaṃgharṣe vārdhavṛddhiḥ ity āyaḥ

Translation

Revenue (āya) includes: (i) upajā—increment in price when goods are sold; (ii) vyājī—gain arising from differences in standard measures and capacity-measures; and (iii) the increase in value due to competitive bidding in purchase-contests.

Word by Word

• विक्रिये: in sale / in the act of selling
• Type: Noun (verbal noun/locative usage)
• Root: वि+क्री
• Form: सप्तमी एकवचन; भावे/विषये (locative of sphere): ‘विक्रये/विक्रिये’ = ‘in selling/sale’

• पण्यानाम्: of commodities / of goods for sale
• Type: Noun
• Root: पण्य
• Form: षष्ठी बहुवचन (genitive plural)

• अर्घ-वृद्धिः: increase of price/value
• Type: Noun
• Root: अर्घ + वृद्धिः (वृध्)
• Form: प्रथमा एकवचन स्त्रीलिङ्ग; समासः ‘अर्घस्य वृद्धिः’

• उपजा: an arising increment / accretion
• Type: Noun/Adjective (f.)
• Root: उप+जन्
• Form: प्रथमा एकवचन स्त्रीलिङ्ग; ‘उपज’ = arising/produced increment

• मान-उन्मान-विशेषः: difference/variation in measure and raised/altered measure
• Type: Noun
• Root: मान + उन्मान + विशेष (√शिष्/विशेष)
• Form: प्रथमा एकवचन पुल्लिङ्ग; ‘मान’ (standard measure/weight), ‘उन्मान’ (raised/altered measure), तयोः ‘विशेषः’ = difference/variation

• व्याजी: fraud / gain by pretext
• Type: Noun
• Root: व्याज
• Form: प्रथमा एकवचन पुल्लिङ्ग; ‘व्याजिन्/व्याजी’ = one involving pretext/false dealing; here as a technical label

• क्रय-संघर्षे: in the bargaining/contest of purchase
• Type: Noun
• Root: क्रय + संघर्ष (सम्+√घृष्)
• Form: सप्तमी एकवचन; ‘क्रयस्य संघर्षे’ = in the contest/bargaining of purchase

• वार्ध-वृद्धिः: incremental increase / added rise
• Type: Noun
• Root: वार्ध + वृद्धिः (वृध्)
• Form: प्रथमा एकवचन स्त्रीलिङ्ग; ‘वार्ध’ (increment/interest-like addition) + ‘वृद्धिः’

• इति: thus (so defined)
• Type: Particle
• Root: इति
• Form: निपात; quotation/definition marker

• आयः: income / revenue
• Type: Noun
• Root: आय
• Form: प्रथमा एकवचन पुल्लिङ्ग; definition-head: ‘āyaḥ’

Entities Mentioned

• āya (revenue)
• upajā
• vyājī
• māna/unmāna (measures)
• paṇya (commodities)

More Details

FAQs

What kinds of gains does Kauṭilya treat as legitimate state revenue in this sūtra?

Markup realized at sale (upajā), gains from standardized-measure differentials (vyājī), and premiums generated by competitive purchase/bidding processes.

What administrative risk is implicitly addressed by mentioning māna/unmāna differences?

The need to control and standardize measures to prevent hidden losses, fraud, or unaccounted gains in state commerce.