Sutra 9

Devanagari script

उदकप्राप्तं पण्यमशुल्कमर्धशुल्कं वा कुर्यात् ॥ कZ_०२.२८.०९ ॥

Transliteration

udakaprāptaṃ paṇyamaśulkamardhaśulkaṃ vā kuryāt

Translation

Товары, повреждённые водой (или извлечённые из воды), следует освобождать от пошлины либо взимать с них лишь половину пошлины.

Word by Word

• उदकप्राप्तम्: goods obtained/arrived by water (water-borne goods)
• Type: Adjective (Past Passive Participle used adjectivally)
• Root: प्राप्
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; 'उदके प्राप्तम्' = water-borne/arrived by water; qualifies 'पण्यम्'

• पण्यम्: merchandise, commodity
• Type: Noun
• Root: पण् (denom. sense: trade)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; object of 'कुर्यात्' (to be made/treated as)

• अशुल्कम्: duty-free, without customs duty
• Type: Adjective (privative)
• Root: शुल्क
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; 'without duty'

• अर्धशुल्कम्: subject to half-duty
• Type: Adjective
• Root: शुल्क
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; 'half-duty'

• वा: or
• Type: Particle
• Root: वा
• Form: विकल्पार्थक-अव्यय; 'or'

• कुर्यात्: should make; should treat/assess
• Type: Verb
• Root: कृ
• Form: विधिलिङ् (optative), परस्मैपदम्, प्रथमपुरुष, एकवचन; 'should make/should treat (as)'

Entities Mentioned

• merchandise (paṇya)
• toll/customs authority (śulka)

More Details

FAQs

What is the policy logic behind remitting duty on water-affected goods?

To avoid compounding private loss with public extraction, maintain trader confidence, and keep commerce moving despite accidents.

How does this relate to modern public finance?

It parallels disaster-relief tax abatements and insurance-like fiscal responses that stabilize markets after shocks.