Sutra 14
Devanagari script
विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
Transliteration
viṃśatiguṇaḥ ityauśanasāḥ
Translation
(Others hold it should be) twentyfold—so say the followers of Uśanas.
Word by Word
विंशतिगुणः(the penalty/fine is) twentyfold
विंशतिगुणः:
TypeNoun
Rootगुण
Formपुंलिङ्ग; प्रथमा-एकवचन; (विंशतेः गुणः) ‘विंशति’ (संख्या-शब्द, षष्ठी-एकवचन) + ‘गुण’ (पुं, प्रथमा-एकवचन)
इतिthus; so (quotative marker)
इति:
TypeParticle
Rootइति
Formनिपात; उद्धरण/समाप्ति-सूचक
औशनसाःthe followers/authorities of Uśanas (Śukra) [say]
औशनसाः:
TypeNoun
Rootऔशनस
Formपुंलिङ्ग; प्रथमा-बहुवचन; ‘उशनस्’ (शुक्राचार्य) सम्बन्धिनः/तदनुयायिनः—औशनस-मतावलम्बिनः
Entities Mentioned
U
Uśanas/Śukra (Auśanasa school)FAQs
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.