Adhyakshaprachara Adhyaya 35 Sutra 12 - Arthashastra | Japanese | Vedapath

Kautilya

Sutra 12

Devanagari script

परभूमिजातानां वारिस्थलपथोपयातानां सारफल्गुपुण्यानां कर्मसु च शुल्कवर्तन्यातिवाहिकगुल्मतरदेयभागभक्तपण्यागारप्रमाणं विद्युः ॥ कZ_०२.३५.१२ ॥

Transliteration

parabhūmijātānāṃ vāristhalapathopayātānāṃ sāraphalgupuṇyānāṃ karmasu ca śulkavartanyātivāhikagulmataradeyabhāgabhaktapaṇyāgārapramāṇaṃ vidyuḥ

Translation

また、領外で産し、水路・陸路・街道によって到来する物品について、実質的に価値あるものか劣等なものかを見分け、さらに業務に適用される料金表／基準――関税、道路税・路線料、渡し・通過（トランジット）料、軍事哨所（駐屯地）徴収、渡河・浅瀬（徒渉）通行料、分け前（配分）、糧食、ならびに倉庫と商品に関する標準度量――を把握すべきである。

Word by Word

परभूमिजातानाम्of those born/produced in another territory

वारि-स्थल-पथ-उपयातानाम्of those arriving by water-route, land-route, or road-route

सार-फल्गु-पुण्यानाम्of (goods/persons) that are valuable, trifling, or meritorious/religious

कर्मसुin activities/transactions

चand

शुल्क-वर्तन्य-अतिवाहिक-गुल्म-तर-देय-भाग-भक्त-पण्य-आगार-प्रमाणम्the prescribed standard/measure for customs duty, road-toll, transport charge, garrison-levy, ferry-fee, other dues, share, rations, merchandise, and warehouse (assessment)

विद्युःthey should know/ascertain

Entities Mentioned

Vaidehaka agents

External merchants/goods (parabhūmija)

Customs administration (śulka)

Route administration (vartanī)

Transit/ferry administration (ativāhika)

Garrisons/posts (gulma)

Warehouses (paṇyāgāra)

FAQs

What administrative purpose is served by classifying goods as sāra vs phalgu?

It supports differential valuation for duties, detects misdeclaration, and improves revenue forecasting by linking tax rates and enforcement attention to quality/price bands.