मांडलीयाश्च ये शूद्रास्तेषामर्ककरं त्विदम् । अडालजानां त्रिगुणं गोभुजानां चतुर्गुणम्
māṃḍalīyāśca ye śūdrāsteṣāmarkakaraṃ tvidam | aḍālajānāṃ triguṇaṃ gobhujānāṃ caturguṇam
Bagi golongan Śūdra yang dikenali sebagai Māṇḍalīya, inilah cukai yang ditetapkan bernama arkakara; bagi Aḍālaja ia tiga kali ganda, dan bagi Gobhuja ia empat kali ganda.
Deductive: Sūta (Lomaharṣaṇa/ Ugraśravas) narrating a dharma passage within Brāhma Khaṇḍa
Scene: A courtly register scene: scribes recording community levies; elders of Māṇḍalīya, Aḍālaja, and Gobhuja groups presenting tokens; a dharma-judge seated with palm-leaf manuscripts.
Dharma is presented as orderly governance—social obligations and levies are to be applied in a defined, rule-based manner.
No single tīrtha is named in this verse; it belongs to the Dharmāraṇya context, emphasizing dharmic administration rather than a site’s praise.
A fiscal prescription is stated: graded ‘arkakara’ levy/tax rates for specific groups.