Sutra 1
Devanagari script
धान्यपशुहिरण्यकुप्यविष्टिप्रतिकरमिदमेतावदिति निबन्धयेत् ॥ कZ_०२.३५.०१ ॥
Transliteration
dhānyapaśuhiraṇyakupyaviṣṭipratikaram idam etāvad iti nibandhayet
Translation
彼は定められた台帳に記録すべきである――「穀物、家畜、金銭、物資、および賦役／奉仕（またはその代納）として、これだけが納付すべき額である」と。
Word by Word
धान्यgrain; cereals (as a revenue category)
धान्य:
TypeNoun
Rootधान्य
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (समाहार/जातिवाचक)
पशुcattle; livestock (as a category)
पशु:
TypeNoun
Rootपशु
Formपुंलिङ्ग; प्रथमा/द्वितीया एकवचन (समाहार/जातिवाचक)
हिरण्यgold; money/treasure
हिरण्य:
TypeNoun
Rootहिरण्य
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (समाहार/जातिवाचक)
कुप्यvaluables/wares; movable property (esp. metal goods, implements)
कुप्य:
TypeNoun
Rootकुप्य
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (समाहार/जातिवाचक)
विष्टिforced labour; corvée service
विष्टि:
TypeNoun
Rootविष्टि
Formस्त्रीलिङ्ग; प्रथमा/द्वितीया एकवचन (समाहार/जातिवाचक)
प्रतिकरम्compensation; counter-payment; requital (amount due)
प्रतिकरम्:
TypeNoun
Rootप्रतिकर
Formपुंलिङ्ग; द्वितीया एकवचन
इदम्this
इदम्:
TypePronoun
Rootइदम्
Formसर्वनाम; नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन
एतावत्this much; to this extent
एतावत्:
TypePronoun/Quantifier
Rootएतावत्
Formपरिमाणवाचक; नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन
इतिthus; as (so stated)
इति:
TypeParticle
Rootइति
Formनिपात; उद्धरण/निर्देशार्थ
निबन्धयेत्he should fix/record/lay down (as a rule)
निबन्धयेत्:
TypeVerb
Rootनिबन्ध्
Formलोट्/विधिलिङ् (आज्ञार्थ/विध्यर्थ); परस्मैपद; प्रथमपुरुष एकवचन; धातु: निबन्ध् (निबन्धयति)
Entities Mentioned
S
state revenue officeT
taxpayers (villages/households)FAQs
To treat revenue as a portfolio (produce, livestock, cash, goods, and labour) and to standardize how each is assessed and recorded for predictable collection.
Because enforceable taxation depends on written schedules—reducing arbitrariness, leakage, and disputes over what is due.