Sutra 12

Devanagari script

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

Transliteration

parabhūmijātānāṃ vāristhalapathopayātānāṃ sāraphalgupuṇyānāṃ karmasu ca śulkavartanyātivāhikagulmataradeyabhāgabhaktapaṇyāgārapramāṇaṃ vidyuḥ

Translation

ରାଜ୍ୟର ବାହାରେ ଉତ୍ପନ୍ନ ହୋଇ ଜଳପଥ, ସ୍ଥଳପଥ କିମ୍ବା ସଡ଼କପଥରେ ଆସୁଥିବା ପଣ୍ୟ ସମ୍ବନ୍ଧରେ କେଉଁଟି ସାରବତୀ ଏବଂ କେଉଁଟି ନିମ୍ନ ତାହା, ଏବଂ କାର୍ଯ୍ୟରେ ଲାଗୁ ହେଉଥିବା ଶୁଳ୍କ, ପଥକର/ସଡ଼କ-ଶୁଳ୍କ, ପାରଗମନ/ଫେରି-ଶୁଳ୍କ, ଗୁଲ୍ମ (ଚୌକି/ଗାରିସନ) ଲେଭି, ତର-ଦେୟ (ଘାଟ/ଉତରାଣ) ଫି, ଭାଗ (ହିସ୍ସା), ଭକ୍ତ (ରେସନ), ଏବଂ ପଣ୍ୟାଗାର ଓ ପଣ୍ୟର ମାନ-ପ୍ରମାଣ—ଏସବୁ ମଧ୍ୟ ସେମାନେ ଜାଣିବା ଉଚିତ।

Word by Word

• परभूमिजातानाम्: of those born/produced in another territory
• Type: Noun/Participle (adjectival)
• Root: जन् (√जन्)
• Form: बहुव्रीहिसदृश-विशेषण; षष्ठी बहुवचन; (पर-भूमि)-जात = परभूमौ जाताः; तेषाम्

• वारि-स्थल-पथ-उपयातानाम्: of those arriving by water-route, land-route, or road-route
• Type: Noun/Participle (adjectival)
• Root: या (√या)
• Form: षष्ठी बहुवचन; उपयात = उप + √या (गत/आगत); वारि/स्थल/पथ = जलमार्ग/स्थलमार्ग/पथमार्ग; तेषाम्

• सार-फल्गु-पुण्यानाम्: of (goods/persons) that are valuable, trifling, or meritorious/religious
• Type: Noun (adjectival)
• Root: पुण्य
• Form: षष्ठी बहुवचन; सार/फल्गु/पुण्य = उत्तम/अल्पमूल्य(अल्पसार)/पुण्य-सम्बद्ध; तेषाम्

• कर्मसु: in activities/transactions
• Type: Noun
• Root: कर्मन्
• Form: सप्तमी बहुवचन (नपुंसकलिङ्ग)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय

• शुल्क-वर्तन्य-अतिवाहिक-गुल्म-तर-देय-भाग-भक्त-पण्य-आगार-प्रमाणम्: the prescribed standard/measure for customs duty, road-toll, transport charge, garrison-levy, ferry-fee, other dues, share, rations, merchandise, and warehouse (assessment)
• Type: Noun
• Root: प्रमा (√प्रमा) / प्रमाण
• Form: प्रथमा/द्वितीया एकवचन (नपुंसकलिङ्ग); विभिन्न-लेव्य/देय-प्रकाराणां समाहारः; प्रमाणम् = माप/निश्चित-मान

• विद्युः: they should know/ascertain
• Type: Verb
• Root: विद् (√विद्)
• Form: लोट् (आज्ञार्थ) परस्मैपद; प्रथमपुरुष बहुवचन; ‘they 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)

More Details

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.