Sutra 18

Devanagari script

॥ कZ_०५.२.१८ ॥

Transliteration

sūtravastratāmravṛttakaṃsagandhabhaiṣajyaśīdhupaṇyāś catvāriṃśatkarāḥ

Translation

ချည်၊ အထည်၊ ကြေးနီ၊ vṛtta (သတ္တုပစ္စည်း/ဒင်္ဂါးနှင့်ဆိုင်သော ကုန်ပစ္စည်း)၊ kāṃsa (ခေါင်းလောင်းသတ္တု)၊ အနံ့သာ၊ ဆေးဝါးနှင့် အရက်တို့ကို ရောင်းဝယ်သူများသည် အခွန်/အကြေး ၄၀ (ယူနစ်) ပေးဆောင်ရမည်။

Word by Word

• सूत्र: thread, yarn
• Type: Noun
• Root: सूत्र
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया बहुवचन (समाहार-द्वन्द्वस्य अवयवः)

• वस्त्र: cloth, textile
• Type: Noun
• Root: वस्त्र
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया बहुवचन (समाहार-द्वन्द्वस्य अवयवः)

• ताम्र: copper (copper goods)
• Type: Noun
• Root: ताम्र
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया बहुवचन (समाहार-द्वन्द्वस्य अवयवः)

• वृत्त: rounded/turned (as a qualifier)
• Type: Noun
• Root: वृत्त
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया बहुवचन (समाहार-द्वन्द्वस्य अवयवः); अर्थे—वृत्तकंसस्य पूर्वपदम्

• कंस: bell-metal/bronze (articles)
• Type: Noun
• Root: कंस
• Form: पुंलिङ्ग; प्रथमा/द्वितीया बहुवचन (समाहार-द्वन्द्वस्य अवयवः); वृत्तकंस इति समासाङ्गः

• गन्ध: perfumes, fragrant substances
• Type: Noun
• Root: गन्ध
• Form: पुंलिङ्ग; प्रथमा/द्वितीया बहुवचन (समाहार-द्वन्द्वस्य अवयवः)

• भैषज्य: medicine, medicinal substances
• Type: Noun
• Root: भैषज्य
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया बहुवचन (समाहार-द्वन्द्वस्य अवयवः)

• शीधु: fermented drink, liquor (śīdhu)
• Type: Noun
• Root: शीधु
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया बहुवचन (समाहार-द्वन्द्वस्य अवयवः)

• पण्य: goods for sale, merchandise
• Type: Noun
• Root: पण्य
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया बहुवचन (समाहार-द्वन्द्वस्य अवयवः)

• चत्वारिंशत्: forty
• Type: Numeral
• Root: चत्वारिंशत्
• Form: संख्यावाचक; अव्ययवत्/अव्ययप्राय; 'कराः' इत्यस्य विशेषणम्

• कराः: taxes, dues
• Type: Noun
• Root: कर
• Form: पुंलिङ्ग; प्रथमा बहुवचन; विधेयपदम्

Entities Mentioned

• textile traders
• metal traders (copper, bell-metal)
• perfumers
• pharmacists/medicine sellers
• liquor sellers

More Details

FAQs

What administrative intent underlies listing commodities with a fixed ‘kara’ number?

It creates a standardized, enforceable schedule of market dues by trade category, reducing discretion and stabilizing revenue collection.

Why might perfumes, medicines, and liquor be grouped with higher dues?

They are typically higher-margin, regulated, or socially sensitive goods, making them suitable for stricter fiscal and administrative control.