Sutra 10
Devanagari script
षोडशभागो मानव्याजी विंशतिभागस्तुलामानं गण्यपण्यानामेकादशभागः ॥ कZ_०२.१६.१० ॥
Transliteration
ṣoḍaśabhāgo mānavyājī viṃśatibhāgas tulāmānaṃ gaṇyapaṇyānām ekādaśabhāgaḥ
Translation
Bea atas barang yang diukur dengan takaran/volume adalah seperenam belas; atas barang yang diukur dengan timbangan seperdua puluh; dan atas barang yang dihitung per unit sepersebelas.
Word by Word
षोडशभागःa sixteenth part (1/16)
षोडशभागः:
TypeNoun
Rootभाग
Formपुंलिङ्ग, प्रथमा-एकवचन; षोडशानां भागः = ‘one-sixteenth part’
मानव्याजी(the standard called) mānavyāji
मानव्याजी:
TypeNoun
Rootमानव्याजिन्
Formपुंलिङ्ग, प्रथमा-एकवचन; विशेषणवत् (मानव्याजिन्)
विंशतिभागःa twentieth part (1/20)
विंशतिभागः:
TypeNoun
Rootभाग
Formपुंलिङ्ग, प्रथमा-एकवचन; विंशतेः भागः = ‘one-twentieth part’
तुलामानम्the balance-weight standard (tulā-measure)
तुलामानम्:
TypeNoun
Rootमान
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया-एकवचन; तुलायाः मानम् = ‘balance-weight standard’
गण्यपण्यानाम्of countable goods/merchandise (sold by number)
गण्यपण्यानाम्:
TypeNoun
Rootगण्यपण्य
Formनपुंसकलिङ्ग (पण्य), षष्ठी-बहुवचन; गण्य = ‘counted’ + पण्य = ‘merchandise’
एकादशभागःan eleventh part (1/11)
एकादशभागः:
TypeNoun
Rootभाग
Formपुंलिङ्ग, प्रथमा-एकवचन; एकादशानां भागः = ‘one-eleventh part’
Entities Mentioned
T
tax/duty administrationT
traders (implied)FAQs
Kauṭilya aligns taxation with administrative measurability and risk of evasion: different bases (volume/weight/count) have different verification costs and manipulation opportunities, so rates are differentiated.