Sutra 20
Devanagari script
कृतशुल्केनाकृतशुल्कं निर्वाहयतो द्वितीयमेकमुद्रया भित्त्वा पण्यपुटमपहरतो वैदेहकस्य तच्च तावच्च दण्डः ॥ कZ_०२.२१.२० ॥
Transliteration
kṛtaśulkenākṛtaśulkaṃ nirvāhayato dvitīyam ekamudrayā bhittvā paṇyapuṭam apaharato vaidehakasya tacca tāvacca daṇḍaḥ
Translation
ヴァイデーハカ（関税・市場の役人）が、納税済み貨物に紛らせて未納税貨物を通過させる、または一つの印/標識で第二の包みを破る、または貨物の俵・包みを盗む場合、その罰は同一であり、当該事案に相当する額（罪状/価値に応じたもの）とする。
Word by Word
कृतशुल्केनwith duty having been paid (duty-paid goods)
कृतशुल्केन:
TypeAdjective (used substantively)
Rootकृ
Formपुं/नपुं? तृतीया-एकवचन; ‘कृत-शुल्क’ = शुल्कं कृतं (paid-duty)
अकृतशुल्कम्duty-unpaid (goods)
अकृतशुल्कम्:
TypeAdjective (used substantively)
Rootकृ
Formद्वितीया-एकवचन; ‘अकृत-शुल्क’ = शुल्कं न कृतं (unpaid-duty)
निर्वाहयतःof one who passes off (one thing) as another / gets it cleared
निर्वाहयतः:
TypeVerb (participle)
Rootनिर्वह्
Formवर्तमानकाले शतृ-प्रत्ययः; परस्मैपदी; षष्ठी/सप्तमी?—here: षष्ठी-एकवचन (genitive sg) qualifying वैदेहकस्य; ‘of (one) who is passing off/causing to be carried through’
द्वितीयम्on the second (occasion/offence)
द्वितीयम्:
TypeAdjective (ordinal)
Rootद्वि
Formद्वितीया-एकवचन; (दण्डम्) विशेषयति—‘second (offence/instance)’
एकम्one (unit)
एकम्:
TypeNumeral/Adjective
Rootएक
Formद्वितीया-एकवचन; (दण्डम्) विशेषयति—‘one (unit)’
मुद्रयाby (using) a seal/mark
मुद्रया:
TypeNoun
Rootमुद्रा
Formस्त्रीलिङ्ग; तृतीया-एकवचन
भित्त्वाhaving broken (it)
भित्त्वा:
TypeVerb (absolutive)
Rootभिद्
Formक्त्वा-प्रत्यय (absolutive/gerund); ‘having broken/opened’
पण्यपुटम्the merchandise-package/bale
पण्यपुटम्:
TypeNoun
Rootपण्य; पुट
Formनपुंसकलिङ्ग; द्वितीया-एकवचन; ‘पण्यस्य पुटः’
अपहरतःof one who carries off/steals
अपहरतः:
TypeVerb (participle)
Rootअपहृ
Formवर्तमानकाले शतृ-प्रत्ययः; परस्मैपदी; षष्ठी-एकवचन (genitive sg) qualifying वैदेहकस्य; ‘of (one) who steals/carries off’
वैदेहकस्यof the vaidehaka (a kind of merchant/trader)
वैदेहकस्य:
TypeNoun
Rootवैदेहक
Formपुंलिङ्ग; षष्ठी-एकवचन; agent/subject in genitive with participles
तत्that
तत्:
TypePronoun
Rootतद्
Formनपुंसकलिङ्ग; प्रथमा-एकवचन; (दण्डः) विशेषणरूपेण—‘that’
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
तावत्so much / that much
तावत्:
TypeAdjective/Quantifier
Rootतावत्
Formपुंलिङ्ग; प्रथमा-एकवचन; (दण्डः) विशेषयति—‘so much/as much’
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
दण्डःthe fine/penalty
दण्डः:
TypeNoun
Rootदण्ड
Formपुंलिङ्ग; प्रथमा-एकवचन; विधेय (predicate)
Entities Mentioned
V
vaidehaka (officer)C
customs seals/marks (mudrā)G
goods packages (paṇyapuṭa)FAQs
Collusive substitution (unpaid moved as paid), seal/mark abuse (one seal used to open multiple lots), and direct pilferage—each addressed with commensurate penalties.