Agni Purana — Raja-dharma, Shloka 25
Adhyaya 222 — राजधर्माः
Rājadharmāḥ): Duties of Kings (Administrative Order, Protection, and Revenue Ethics
विंशांशं लाभमादद्याद्दण्डनीयस्ततो ऽन्यथा स्त्रीणां प्रव्रजितानाञ्च तरशुल्कं विवर्जयेत्
viṃśāṃśaṃ lābhamādadyāddaṇḍanīyastato 'nyathā strīṇāṃ pravrajitānāñca taraśulkaṃ vivarjayet
ലാഭത്തിന്റെ ഇരുപതിലൊന്ന് രാജസ്വമായി സ്വീകരിക്കണം; ഇതിന് വിരുദ്ധമായി ചെയ്താൽ ദണ്ഡനീയൻ. സ്ത്രീകൾക്കും പ്രവ്രജിതർക്കും (സന്ന്യാസികൾക്കും) തര/ഫെറി-ശുല്കം ഒഴിവാക്കണം.
Lord Agni (in instruction to Sage Vasiṣṭha)
Vidya Category: {"primary_vidya":"Arthashastra","secondary_vidya":"Dharmashastra","practical_application":"Set a lawful revenue rate on commercial profit and define toll exemptions for protected classes (women, renunciants) to prevent extortion and ensure welfare-oriented governance.","sutra_style":true}
Encyclopedic Reference: {"reference_type":"Procedure","entry_title":"Profit-tax rate (viṃśāṃśa) and ferry-toll exemptions","lookup_keywords":["viṃśāṃśa","lābha-kara","tara-śulka","pravrajita","rāja-daṇḍa"],"quick_summary":"State revenue from profit is fixed at one-twentieth; over-collection is punishable. Ferry toll is remitted for women and renunciants, marking protected exemptions in public charges."}
Concept: Rājadharma as restraint in taxation and compassion via exemptions for vulnerable/renunciant groups.
Application: Codify tax ceilings and toll waivers; audit officials and penalize overreach to maintain legitimacy.
Khanda Section: Rajadharma (Taxation, Toll, and Penal Administration)
Primary Rasa: shanta
Secondary Rasa: karuna
Visual Art Cues: {"scene_description":"A king seated in a court with scribes assessing merchants’ profit at one-twentieth; nearby a river ferry where a toll-collector respectfully allows women and saffron-robed renunciants to cross without payment.","kerala_mural_prompt":"Kerala mural style, flat vibrant colors, ornate royal court with king on simhasana, palm-leaf ledger, merchants presenting goods; river ferry scene with women in traditional attire and a pravrajita with staff and waterpot crossing toll-free, decorative borders.","tanjore_prompt":"Tanjore painting, gold-leaf highlights on the king’s crown and throne, stylized river ferry with gilded arch motifs, toll remission gesture by an official, rich reds and greens, temple-like ornamentation.","mysore_prompt":"Mysore painting, fine linework showing accounting (weights, measures, ledger), clear depiction of 1/20 share being separated, and a second panel of ferry-toll exemption for women and renunciants, soft palette and detailed textiles.","mughal_miniature_prompt":"Mughal miniature, detailed court accounting scene with merchants and clerks, riverbank ferry with boatman and toll-collector, women and ascetics passing freely, naturalistic landscape and delicate architectural framing."}
Audio Atmosphere: {"recitation_mood":"instructional","suggested_raga":"Shankarabharanam","pace":"medium","voice_tone":"instructional"}
Sandhi Resolution Notes: lābham + ādad-yāt → lābhamādadyāt; ādad-yāt + daṇḍanīyaḥ → ādad-yāddaṇḍanīyaḥ; tataḥ + anyathā → tato 'nyathā; pravrajitānām + ca → pravrajitānāñca; śulkam + vivarjayet (no change in IAST).
Related Themes: Agni Purana Rajadharma sections on kara (tax), śulka (toll), and daṇḍa (penalty) in adjoining verses of ch. 222
FAQs
It gives a practical rule of fiscal administration: the king/state should levy a fixed share (1/20) of profit and must exempt women and renunciants from ferry tolls.
Beyond theology, it preserves applied Rajadharma—rates of revenue, enforcement through penalties, and specified exemptions—showing the text’s coverage of public policy and legal-economics.
Just taxation and compassionate exemptions reduce harm and exploitation; supporting women and ascetics is treated as dharmic governance that accrues merit and prevents the sin of oppressive collection.