Sutra 27

Devanagari script

कुक्कुटसूकरमर्धं दद्यात्क्षुद्रपशवः षड्भागं गोमहिषाश्वतरखरोष्ट्राश्च दशभागम् ॥ कZ_०५.२.२७ ॥

Transliteration

kukkuṭasūkaram ardhaṃ dadyāt kṣudrapaśavaḥ ṣaḍbhāgaṃ gomahiṣāśvatarakharoṣṭrāś ca daśabhāgam

Translation

For fowls and pigs, one should give half (as due); for small livestock, a sixth share; and for cows, buffaloes, mules, donkeys, and camels, a tenth share.

Word by Word

• कुक्कुटसूकरम्: fowls and pigs
• Type: Noun
• Root: कुक्कुट; सूकर
• Form: नपुंसकलिङ्ग, द्विवचन/एकवचन-आकारान्त?; प्रथमा/द्वितीया एकवचन (सन्दर्भतः द्वितीया एकवचन—'कुक्कुटसूकरम्' इति कर्मपदम्)

• अर्धम्: one half (as the share)
• Type: Noun
• Root: अर्ध
• Form: नपुंसकलिङ्ग, द्वितीया एकवचन; परिमाणवाचकं कर्म

• दद्यात्: should give / should pay
• Type: Verb
• Root: दा (दाने)
• Form: विधिलिङ् (optative), परस्मैपदम्, प्रथमपुरुष, एकवचन; 'should give/should pay'

• क्षुद्रपशवः: small livestock (minor animals)
• Type: Noun
• Root: क्षुद्र; पशु
• Form: पुल्लिङ्ग, प्रथमा बहुवचन; कर्तृपदम्/विषय-निर्देशः—'क्षुद्राः पशवः'

• षड्भागम्: one-sixth (share)
• Type: Noun
• Root: षट्; भाग
• Form: नपुंसकलिङ्ग, द्वितीया एकवचन; षष्ठी-तत्पुरुषः—'षड्-भागः' (one-sixth) इति परिमाणवाचकं कर्म

• गोमहिषाश्वतरखरोष्ट्राः: cows, buffaloes, mules, donkeys, and camels
• Type: Noun
• Root: गो; महिष; अश्वतर; खर; उष्ट्र
• Form: पुल्लिङ्ग, प्रथमा बहुवचन; समाहार-द्वन्द्व/इतरेतर-द्वन्द्व (सूची-समासः) — 'गवः महिषाः अश्वतराः खराः उष्ट्राः'

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

• दशभागम्: one-tenth (share)
• Type: Noun
• Root: दश; भाग
• Form: नपुंसकलिङ्ग, द्वितीया एकवचन; षष्ठी-तत्पुरुषः—'दश-भागः' (one-tenth) इति परिमाणवाचकं कर्म

Entities Mentioned

• livestock owners
• poultry keepers
• state revenue officers

More Details

FAQs

What does the mix of ‘half’, ‘one-sixth’, and ‘one-tenth’ indicate about the fiscal instrument?

A share-based levy calibrated by animal category—likely reflecting differing reproduction rates, market value, and ease of concealment.

How does livestock share-tax support governance beyond revenue?

It functions as a census/registry mechanism for herds and enables state oversight of food supply, transport animals, and military logistics.