Sutra 14

Devanagari script

चतुर्थमंशं धान्यानां षष्ठं वन्यानां तूललाक्षाक्षौमवल्ककार्पासरौमकौशेयकौषधगन्धपुष्पफलशाकपण्यानां काष्ठवेणुमांसवल्लूराणां च गृह्णीयुः दन्ताजिनस्यार्धम् ॥ कZ_०५.२.१४ ॥

Transliteration

caturtham aṃśaṃ dhānyānāṃ ṣaṣṭhaṃ vanyānāṃ tūlalākṣākṣaumavalkakārpāsaraumakauśeyakauṣadhagandhapuṣpaphalaśākapaṇyānāṃ kāṣṭhaveṇumāṃsavallūrāṇāṃ ca gṛhṇīyuḥ dantājinasyārdham

Translation

They shall take one-fourth of grains, one-sixth of forest produce; and a share from tradeables such as cotton, lac, linen/flax, bark-fibre, cotton textiles, wool, silk, medicinal goods, perfumes, flowers, fruits, vegetables, market-goods, as well as timber, bamboo, meat, and dried meat; and one-half of ivory and hides/skins.

Word by Word

• चतुर्थम्: the fourth (part)
• Type: Adjective
• Root: चतुर्थ
• Form: नपुंसकलिङ्गे द्वितीया एकवचनम्; (अंशम् इति शब्दं विशेषयति)

• अंशम्: a share; a tax portion
• Type: Noun
• Root: अंश
• Form: पुंलिङ्गे द्वितीया एकवचनम्; कर्म (गृह्णीयुः)

• धान्यानाम्: of grains/cereals
• Type: Noun
• Root: धान्य
• Form: नपुंसकलिङ्गे षष्ठी बहुवचनम्; (अंशम् इत्यस्य षष्ठी-सम्बन्धः)

• षष्ठम्: the sixth (part)
• Type: Adjective
• Root: षष्ठ
• Form: नपुंसकलिङ्गे द्वितीया एकवचनम्; (अंशम् इति शब्दं अध्याहृत्य विशेषयति)

• वन्यानाम्: of forest produce
• Type: Noun/Adjective (used substantively)
• Root: वन्य
• Form: नपुंसकलिङ्गे षष्ठी बहुवचनम्; (वनसम्भवानाम्)

• तूललाक्षाक्षौमवल्ककार्पासरौमकौशेयकौषधगन्धपुष्पफलशाकपण्यानाम्: of marketable goods such as fibre, lac, linen, bark, cotton, wool, silk, medicines, fragrances, flowers, fruits, vegetables
• Type: Noun (compound)
• Root: पण्य (प्रधान)
• Form: नपुंसकलिङ्गे षष्ठी बहुवचनम्; समाहार/इतरेतर-द्वन्द्वेन सूची; (वन्यानाम् इत्यस्य विशेषण-समूहः)

• काष्ठवेणुमांसवल्लूराणाम्: of timber, bamboo, meat, and dried meat
• Type: Noun (compound)
• Root: काष्ठ/वेणु/मांस/वल्लूर
• Form: नपुंसकलिङ्गे षष्ठी बहुवचनम्; (पण्यानाम् इत्यन्वयः)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्ययम्

• गृह्णीयुः: they should take/collect
• Type: Verb
• Root: ग्रह्
• Form: लोट् (आज्ञार्थे) परस्मैपदम्, प्रथमपुरुषः बहुवचनम्; विधिवचनम्

• दन्ताजिनस्य: of ivory and hide/skin
• Type: Noun (compound)
• Root: दन्त + अजिन
• Form: नपुंसकलिङ्गे षष्ठी एकवचनम्; (अर्धम् इत्यस्य षष्ठी-सम्बन्धः)

• अर्धम्: half (a share)
• Type: Noun/Adjective
• Root: अर्ध
• Form: नपुंसकलिङ्गे द्वितीया एकवचनम्; कर्म (गृह्णीयुः)

Entities Mentioned

• state treasury/revenue authority (implied)
• producers and traders (implied)

More Details

FAQs

What does the varying share (1/4, 1/6, 1/2) indicate about Kautilya’s fiscal design?

A differentiated base-rate system: staples and renewables are taxed moderately, while high-value/strategic goods (ivory/skins) bear heavier extraction.