Sutra 12
Devanagari script
नाविकसार्थवाहेभ्यश्च परिहारमायतिक्षमं दद्यात् ॥ कZ_०२.१६.१२ ॥
Transliteration
nāvikasārthavāhebhyaś ca parihāram āyatikṣamaṃ dadyāt
Translation
नाविकसार्थवाहेभ्यश्च परिहारम् आयतिक्षमं दद्यात्।
Word by Word
नाविकboatman, sailor
नाविक:
TypeNoun
Rootनाविक
Formपुंलिङ्ग; प्रथमा/द्वितीया/सम्बोधन एकवचन (प्रातिपदिक: नाविक) — here in compound base
सार्थवाहेभ्यःfrom/for caravan-leaders
सार्थवाहेभ्यः:
TypeNoun
Rootसार्थवाह
Formपुंलिङ्ग; पञ्चमी बहुवचन (ablative plural)
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
परिहारम्remission, exemption
परिहारम्:
TypeNoun
Rootपरिहार
Formपुंलिङ्ग; द्वितीया एकवचन (accusative singular)
आयति-क्षमम्sustainable for the future; capable of being borne later
आयति-क्षमम्:
TypeAdjective
Rootआयति + क्षम
Formनपुंसकलिङ्ग; द्वितीया एकवचन; समास: आयतौ (भविष्ये) क्षमम् = ‘future-viable/able to endure in future’ (qualifies परिहारम्)
दद्यात्should give/grant
दद्यात्:
TypeVerb
Rootदा
Formविधिलिङ् (optative); परस्मैपद; प्रथमपुरुष एकवचन; धातु: दा (दाने)
Entities Mentioned
N
nāvika (boatmen)S
sārthavāha (caravan leaders)S
state (granting authority)FAQs
To lower transport friction, stabilize supply routes, and expand taxable commerce over time—provided the remission does not undermine future revenue.
Exemptions must be fiscally sustainable and not create a permanent revenue drain or unmanageable precedent.