Agni Purana — Raja-dharma, Shloka 24
Adhyaya 222 — राजधर्माः
Rājadharmāḥ): Duties of Kings (Administrative Order, Protection, and Revenue Ethics
शुल्कांशं परदेशाच्च क्षयव्ययप्रकाशकं ज्ञात्वा सङ्कल्पयेच्छुल्कं लाभं वणिग्यथाप्नुयात्
śulkāṃśaṃ paradeśācca kṣayavyayaprakāśakaṃ jñātvā saṅkalpayecchulkaṃ lābhaṃ vaṇigyathāpnuyāt
ដោយបានពិនិត្យឲ្យច្បាស់អំពីភាគរយនៃពន្ធគយដែលសមរម្យ—even សម្រាប់ទំនិញមកពីបរទេស—ហើយបានយល់ពីកត្តាដែលបង្ហាញការខាតបង់ និងចំណាយ គួរកំណត់ពន្ធឲ្យសម ដើម្បីឲ្យពាណិជ្ជករទទួលបានប្រាក់ចំណេញយុត្តិធម៌។
Lord Agni (in discourse to Sage Vasiṣṭha)
Vidya Category: {"primary_vidya":"Arthashastra","secondary_vidya":"Dharmashastra","practical_application":"Designing fair customs policy: assess duty shares for foreign imports and set tariffs after analyzing loss, expenses, and reasonable profit so trade remains viable and revenue stable.","sutra_style":true}
Encyclopedic Reference: {"reference_type":"Procedure","entry_title":"Determining customs duty with reference to foreign goods, costs, and fair profit","lookup_keywords":["shulka","paradesha-goods","vyaya","kshaya","vanij-labha"],"quick_summary":"Customs duty should be set after understanding costs, losses, and expenditures—especially for foreign goods—so that merchants still obtain a fair profit while the state collects appropriate revenue."}
Concept: Dharma-informed political economy: revenue must be aligned with fairness and sustainability, not predation.
Application: Implement tariff schedules that account for transport loss, spoilage, storage, and merchant margin; periodically revise duties based on cost signals.
Khanda Section: Rajadharma & Vyavahara (Governance, Trade, Taxation)
Primary Rasa: shanta
Secondary Rasa: adbhuta
Type: Trade route/foreign territory (implied)
Visual Art Cues: {"scene_description":"A customs post at a border/port where officials inspect bales from foreign lands, consult ledgers on costs and losses, and set a duty that still leaves the merchant a visible margin of profit.","kerala_mural_prompt":"Kerala mural, stylized port/border gate with palm trees and warehouses; officials with palm-leaf accounts assessing bales marked as foreign; merchant respectfully negotiating; emphasis on balanced dharma","tanjore_prompt":"Tanjore painting with gold on coin stacks and ornate border gate; customs officer calculating duty, merchant presenting goods; visual motif of fairness—balanced scales and measured coins","mysore_prompt":"Mysore painting, clean administrative scene with charts/ledgers, weights, and seals; depiction of cost-loss-expense assessment leading to tariff decision; didactic clarity","mughal_miniature_prompt":"Mughal miniature, lively caravan/port scene with camels or boats, diverse traders, detailed textiles and crates; customs officials recording duties; nuanced portrayal of commerce and bureaucracy"}
Audio Atmosphere: {"recitation_mood":"instructional","suggested_raga":"Hamsadhwani","pace":"medium","voice_tone":"instructional"}
Sandhi Resolution Notes: परदेशाच्च = परदेशात् + च; सङ्कल्पयेच्छुल्कम् = सङ्कल्पयेत् + शुल्कम्; वणिग्यथा = वणिक् + यथा; यथाप्नुयात् = यथा + आप्नुयात्.
Related Themes: Agni Purana 222.23 (one-twentieth share on internal merchandise)
FAQs
It gives practical fiscal guidance: assess customs duty by considering origin (including foreign goods) and accounting indicators of loss and expenditure, so duty-setting remains fair to trade.
Beyond theology, it preserves applied statecraft—trade regulation and revenue policy—showing the Agni Purana’s coverage of economics and administrative law (vyavahāra/raja-dharma).
Fair taxation aligned with dharma reduces harm and exploitation; just governance is treated as a merit-bearing duty of rulers and administrators, supporting social order (dharma) and right livelihood.