Sutra 3

Devanagari script

पिण्डकरः षड्भागः सेनाभक्तं बलिः कर उत्सङ्गः पार्श्वं पारिहीणिकमौपायनिकं कौष्ठेयकं च राष्ट्रम् ॥ कZ_०२.१५.०३ ॥

Transliteration

piṇḍakaraḥ ṣaḍbhāgaḥ senābhaktaṃ baliḥ kara utsaṅgaḥ pārśvaṃ pārihīṇikam aupāyanikaṃ kauṣṭheyakaṃ ca rāṣṭram

Translation

“Rāṣṭra” (ingresos del reino) comprende: impuesto global (piṇḍakara), la parte de un sexto (ṣaḍbhāga), gravamen para raciones del ejército (senābhakta), bali (tributo/recargo), kara (impuesto), exacciones suplementarias (utsaṅga), gravámenes laterales (pārśva), cobros por atrasos/deficiencias (pārihīṇika), ingresos por dones/ofrendas (aupāyanika) y derechos vinculados a los graneros/almacenes (kauṣṭheyaka).

Word by Word

• पिण्डकरः: lump-sum tax (community/collective levy)
• Type: Noun
• Root: कर
• Form: पुंलिङ्ग, प्रथमा-एकवचन

• षड्भागः: the one-sixth share (royal share)
• Type: Noun
• Root: भाग
• Form: पुंलिङ्ग, प्रथमा-एकवचन

• सेनाभक्तम्: provisions/maintenance for the army
• Type: Noun
• Root: भक्त
• Form: नपुंसकलिङ्ग, प्रथमा-एकवचन

• बलिः: tribute; a levy/cess
• Type: Noun
• Root: बलि
• Form: पुंलिङ्ग, प्रथमा-एकवचन

• करः: tax
• Type: Noun
• Root: कर
• Form: पुंलिङ्ग, प्रथमा-एकवचन

• उत्सङ्गः: an additional exaction/perquisite (cess)
• Type: Noun
• Root: उत्सङ्ग
• Form: पुंलिङ्ग, प्रथमा-एकवचन

• पार्श्वम्: a subsidiary/side due (auxiliary levy)
• Type: Noun
• Root: पार्श्व
• Form: नपुंसकलिङ्ग, प्रथमा-एकवचन

• पारिहीणिकम्: a compensatory/penal due for deficiency
• Type: Noun
• Root: पारिहीणिक
• Form: नपुंसकलिङ्ग, प्रथमा-एकवचन

• औपायनिकम्: a gift/present (offering)
• Type: Noun
• Root: औपायनिक
• Form: नपुंसकलिङ्ग, प्रथमा-एकवचन

• कौष्ठेयकम्: treasury/storehouse revenue (due to the state granary/treasury)
• Type: Noun
• Root: कौष्ठेयक
• Form: नपुंसकलिङ्ग, प्रथमा-एकवचन

• च: and
• Type: Particle
• Root: च
• Form: अव्यय (समुच्चयार्थक)

• राष्ट्रम्: the realm/kingdom (state territory)
• Type: Noun
• Root: राष्ट्र
• Form: नपुंसकलिङ्ग, प्रथमा-एकवचन

Entities Mentioned

• rāṣṭra (realm revenues)
• senā (army) [via senābhakta]

More Details

FAQs

What does this list reveal about Kautilya’s fiscal state?

Revenue is diversified: core agrarian shares, military provisioning levies, surcharges, arrears recovery, and gift-like receipts—reducing dependence on any single stream.