Sutra 39

Devanagari script

अराजपण्याः पञ्चकं शतं शुल्कं दद्युः सुरकामेदकारिष्टमधुफलाम्लाम्लशीधूनां च ॥ कZ_०२.२५.३९ ॥

Transliteration

arājapaṇyāḥ pañcakaṃ śataṃ śulkaṃ dadyuḥ surakāmedakāriṣṭamadhuphalāmlāmlaśīdhūnāṃ ca

Translation

Los vendedores de mercancía no real deberán pagar un impuesto especial de ciento cinco (paṇas) sobre surā, kāmedaka, āriṣṭa, bebida de miel, agrio de fruta, preparaciones agrias y śīdhu.

Word by Word

• अराजपण्याः: Non-royal goods (private merchandise)
• Type: Noun (adjectival substantive)
• Root: पण्य
• Form: प्रथमा बहुवचनम् (स्त्रीलिङ्ग); नञ्-पूर्वकः समासः: अ-राज-पण्य (राजपण्य-वर्जिताः/राजपण्य-न-भवन्ति)

• पञ्चकम्: a ‘five’ rate component (pañcaka)
• Type: Noun
• Root: पञ्चक
• Form: द्वितीया एकवचनम् (नपुंसकलिङ्ग); ‘पञ्चक’ = पञ्च-भागः/पञ्च-प्रतिशत-रूपः (contextual fiscal term)

• शतम्: one hundred (as the base unit)
• Type: Numeral (used as noun)
• Root: शत
• Form: द्वितीया एकवचनम् (नपुंसकलिङ्ग); ‘one hundred’ (as a unit/amount in the rate expression)

• शुल्कम्: customs duty / toll
• Type: Noun
• Root: शुल्क
• Form: द्वितीया एकवचनम् (नपुंसकलिङ्ग); कर्म (object) of दद्युः

• दद्युः: should pay / should give
• Type: Verb
• Root: दा (दान)
• Form: लोट् (आज्ञार्थे) परस्मैपदम्, प्रथमपुरुषः बहुवचनम्; विध्यर्थः—‘they should pay/give’

• सुरा: liquor (surā)
• Type: Noun
• Root: सुरा
• Form: षष्ठी बहुवचनम् (स्त्रीलिङ्ग) in the list governed by -नां (understood via compounds/ellipsis)

• कामेदक: kāmedaka (a named alcoholic preparation)
• Type: Noun
• Root: कामेदक
• Form: षष्ठी बहुवचनम् (पुंलिङ्ग/नपुंसकलिङ्ग; commodity-name) in the enumerated list

• अरिष्ट: ariṣṭa (medicated fermented drink)
• Type: Noun
• Root: अरिष्ट
• Form: षष्ठी बहुवचनम् (पुंलिङ्ग/नपुंसकलिङ्ग; commodity-name) in the enumerated list

• मधु: honey / sweet liquor (madhu)
• Type: Noun
• Root: मधु
• Form: षष्ठी बहुवचनम् (नपुंसकलिङ्ग; commodity-name) in the enumerated list

• फल: fruits
• Type: Noun
• Root: फल
• Form: षष्ठी बहुवचनम् (नपुंसकलिङ्ग; commodity-name) in the enumerated list

• अम्ल: sour preparations / acidic goods
• Type: Noun/Adjective used as noun
• Root: अम्ल
• Form: षष्ठी बहुवचनम् (नपुंसकलिङ्ग; commodity-name) in the enumerated list

• अम्लशीधूनाम्: of sour śīdhu (a fermented drink)
• Type: Noun
• Root: शीधु
• Form: षष्ठी बहुवचनम् (नपुंसकलिङ्ग); समासः: अम्ल-शीधु (sour śīdhu)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्ययम्; coordination (‘and’)

Entities Mentioned

• private sellers (arājapaṇyāḥ)
• śulka (excise)
• surā
• kāmedaka
• āriṣṭa
• madhu
• śīdhu

More Details

FAQs

What is the significance of ‘arājapaṇyāḥ’ in fiscal policy terms?

It signals differential treatment: private (non-state) intoxicant trade is taxed/charged, implying the state may also run or privilege ‘royal’ (state) supply channels.

Why list many drink types in one duty rule?

To prevent regulatory arbitrage—traders reclassifying the same intoxicant under a different name to evade duty.