Sutra 1
Devanagari script
शुल्काध्यक्षः शुल्कशालां ध्वजं च प्रान्मुखमुदन्मुखं वा महाद्वाराभ्याशे निवेशयेत् ॥ कZ_०२.२१.०१ ॥
Transliteration
śulkādhyakṣaḥ śulkaśālāṃ dhvajaṃ ca prānmukham udanmukhaṃ vā mahādvārābhyāśe niveśayet
Translation
Le Surintendant des douanes doit établir la maison des douanes et aussi un drapeau (signal), orientés vers l’est ou vers le nord, près de la porte principale.
Word by Word
शुल्काध्यक्षःthe superintendent of customs/tolls
शुल्काध्यक्षः:
TypeNoun
Rootअधि+ईक्ष् (→ अध्यक्ष)
Formपुंलिङ्ग, प्रथमा-एकवचन; ‘शुल्कस्य अध्यक्षः’
शुल्कशालाम्the customs house (toll office)
शुल्कशालाम्:
TypeNoun
Rootशाला
Formस्त्रीलिङ्ग, द्वितीया-एकवचन; ‘शुल्कस्य शाला’
ध्वजम्a flag (standard/sign)
ध्वजम्:
TypeNoun
Rootध्वज
Formपुंलिङ्ग, द्वितीया-एकवचन
चand
च:
TypeParticle
Rootच
Formसमुच्चय-अव्यय (and)
प्राङ्मुखम्facing east
प्राङ्मुखम्:
TypeAdjective
Rootमुख
Formनपुंसकलिङ्ग, द्वितीया-एकवचन; ‘प्राङ् + मुख’ = पूर्वाभिमुखम्; विशेषणम् (शुल्कशालाम्/ध्वजम्)
उदङ्मुखम्facing north
उदङ्मुखम्:
TypeAdjective
Rootमुख
Formनपुंसकलिङ्ग, द्वितीया-एकवचन; ‘उदङ् + मुख’ = उत्तराभिमुखम्; विशेषणम् (शुल्कशालाम्/ध्वजम्)
वाor
वा:
TypeParticle
Rootवा
Formविकल्प-अव्यय (or)
महाद्वाराभ्याशेnear the main gate
महाद्वाराभ्याशे:
TypeNoun
Rootअभ्याश
Formपुंलिङ्ग, सप्तमी-एकवचन; ‘महाद्वारस्य अभ्याशः’ = near the main gate
निवेशयेत्should establish / should place
निवेशयेत्:
TypeVerb
Rootनि+विश्
Formविधिलिङ् (optative), परस्मैपदम्, प्रथमपुरुष, एकवचन; causative sense in usage: ‘cause to be placed/establish’
Entities Mentioned
Ś
Śulkādhyakṣa (Superintendent of Customs)Ś
Śulkaśālā (customs-house)D
Dhvaja (flag)M
Mahādvāra (main gate)FAQs
It concentrates inspection at the chokepoint where goods and traders must pass, improving compliance and reducing evasion.
It acts as a visible state signal marking the official point of assessment/inspection, guiding traders and legitimizing enforcement.
It standardizes public architecture and procedure—reducing ambiguity and reinforcing uniformity of state practice across towns.