Arthashastra — Adhyakshaprachara, Sutra 18

Devanagari script

परविषये तु पण्यप्रतिपण्ययोरर्घं मूल्यं चागमय्य शुल्कवर्तन्यातिवाहिकगुल्मतरदेयभक्तभागव्ययशुद्धमुदयं पश्येत् ॥ कZ_०२.१६.१८ ॥

Transliteration

paraviṣaye tu paṇyapratipaṇyayor arghaṃ mūlyaṃ cāgamayya śulkavartanyātivāhikagulmataradeyabhaktabhāgavyayaśuddham udayaṃ paśyet

Translation

На чужой территории, выяснив рыночную цену и себестоимость товаров и встречных товаров, он должен проверить чистый доход — очищенный (за вычетом) таможенных пошлин, дорожных сборов, транспортных расходов, сборов за сторожевые посты, платы за переправу, причитающихся платежей, пайков, долей/комиссий и прочих расходов.

Word by Word

• परविषये: in a foreign territory/market
• Type: Noun
• Root: पर-विषय
• Form: सप्तमी एकवचन (अधिकरण)

• तु: but/indeed
• Type: Particle
• Root: तु
• Form: निपात (विरोध/विशेषार्थ)

• पण्यप्रतिपण्ययोः: of (or in the case of) the commodity and the counter-commodity
• Type: Noun
• Root: पण्य-प्रतिपण्य
• Form: षष्ठी/सप्तमी द्विवचन (संदर्भे: ‘of/in the case of goods and counter-goods’)

• अर्घम्: the assessed value/valuation
• Type: Noun
• Root: अर्घ
• Form: द्वितीया एकवचन (कर्म)

• मूल्यम्: the price (market price)
• Type: Noun
• Root: मूल्य
• Form: द्वितीया एकवचन (कर्म)

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

• आगमय्य: having ascertained (by inquiry/verification)
• Type: Verb
• Root: आ√गम्
• Form: क्त्वान्त (absolutive/gerund), परस्मैपदी; ‘having ascertained/caused to be known’

• शुल्कवर्तन्यातिवाहिकगुल्मतरदेयभक्तभागव्ययशुद्धम्: net of customs duty, road/route toll, transport charges, guard-post levies, ferry charges, other dues, rations, shares/commissions, and expenses
• Type: Adjective
• Root: शुल्क-वर्तनी-अतिवाहिक-गुल्म-तर-देय-भक्त-भाग-व्यय-शुद्ध
• Form: द्वितीया एकवचन नपुंसकलिङ्ग (उदयम् विशेषयति)

• उदयम्: the net proceeds (profit)
• Type: Noun
• Root: उदय
• Form: द्वितीया एकवचन (कर्म)

• पश्येत्: should examine/should determine
• Type: Verb
• Root: √पश्
• Form: विधिलिङ् (optative), परस्मैपदी, प्रथमपुरुष एकवचन

Entities Mentioned

• traders/state trade agent (implied)
• customs authority
• guard posts (gulma)
• ferry/transport services

More Details

FAQs

What is the governance innovation in this verse?

A structured ‘net revenue’ calculation that forces officials to account for all tolls and logistics costs before deciding on inter-regional trade.

Why list so many cost items explicitly?

To prevent hidden leakages, double-charging, or optimistic reporting; it standardizes evaluation across routes and officials.