Arthashastra — Adhyakshaprachara, Sutra 18
Devanagari script
परविषये तु पण्यप्रतिपण्ययोरर्घं मूल्यं चागमय्य शुल्कवर्तन्यातिवाहिकगुल्मतरदेयभक्तभागव्ययशुद्धमुदयं पश्येत् ॥ कZ_०२.१६.१८ ॥
Transliteration
paraviṣaye tu paṇyapratipaṇyayor arghaṃ mūlyaṃ cāgamayya śulkavartanyātivāhikagulmataradeyabhaktabhāgavyayaśuddham udayaṃ paśyet
Translation
他国の領域では、商品および対価商品について、市場相場と原価を確かめたうえで、関税、道路税（通行料）、運送費、警備所の費用、渡し賃、支払うべき金銭、糧食、取り分／手数料、その他の支出を差し引いて浄化した純収入を検討すべきである。
Word by Word
परविषयेin a foreign territory/market
परविषये:
TypeNoun
Rootपर-विषय
Formसप्तमी एकवचन (अधिकरण)
तुbut/indeed
तु:
TypeParticle
Rootतु
Formनिपात (विरोध/विशेषार्थ)
पण्यप्रतिपण्ययोःof (or in the case of) the commodity and the counter-commodity
पण्यप्रतिपण्ययोः:
TypeNoun
Rootपण्य-प्रतिपण्य
Formषष्ठी/सप्तमी द्विवचन (संदर्भे: ‘of/in the case of goods and counter-goods’)
अर्घम्the assessed value/valuation
अर्घम्:
TypeNoun
Rootअर्घ
Formद्वितीया एकवचन (कर्म)
मूल्यम्the price (market price)
मूल्यम्:
TypeNoun
Rootमूल्य
Formद्वितीया एकवचन (कर्म)
चand
च:
TypeConjunction
Rootच
Formसमुच्चयार्थक अव्यय
आगमय्यhaving ascertained (by inquiry/verification)
आगमय्य:
TypeVerb
Rootआ√गम्
Formक्त्वान्त (absolutive/gerund), परस्मैपदी; ‘having ascertained/caused to be known’
शुल्कवर्तन्यातिवाहिकगुल्मतरदेयभक्तभागव्ययशुद्धम्net of customs duty, road/route toll, transport charges, guard-post levies, ferry charges, other dues, rations, shares/commissions, and expenses
शुल्कवर्तन्यातिवाहिकगुल्मतरदेयभक्तभागव्ययशुद्धम्:
TypeAdjective
Rootशुल्क-वर्तनी-अतिवाहिक-गुल्म-तर-देय-भक्त-भाग-व्यय-शुद्ध
Formद्वितीया एकवचन नपुंसकलिङ्ग (उदयम् विशेषयति)
उदयम्the net proceeds (profit)
उदयम्:
TypeNoun
Rootउदय
Formद्वितीया एकवचन (कर्म)
पश्येत्should examine/should determine
पश्येत्:
TypeVerb
Root√पश्
Formविधिलिङ् (optative), परस्मैपदी, प्रथमपुरुष एकवचन
Entities Mentioned
T
traders/state trade agent (implied)C
customs authorityG
guard posts (gulma)F
ferry/transport servicesFAQs
A structured ‘net revenue’ calculation that forces officials to account for all tolls and logistics costs before deciding on inter-regional trade.
To prevent hidden leakages, double-charging, or optimistic reporting; it standardizes evaluation across routes and officials.