Sutra 31

Devanagari script

महोपकारमुच्छुल्कं कुर्याद्बीजं च दुर्लभम् ॥ कZ_०२.२१.३१च्द् ॥

Transliteration

mahopakāram ucchulkaṃ kuryād bījaṃ ca durlabham

Translation

महोपकारं द्रव्यं उच्छुल्कं कुर्यात्; दुर्लभं बीजं च विशेषेण परिरक्षेत्।

Word by Word

• महोपकारम्: a great benefit (as a justification/ground)
• Type: Noun
• Root: उपकार
• Form: पुंलिङ्ग/नपुंसकलिङ्ग; द्वितीया-एकवचन; (महान् + उपकारः) → महोपकारः, तस्य द्वितीया एकवचनम्

• उच्छुल्कम्: high duty / increased toll (rate)
• Type: Noun (used adjectivally)
• Root: शुल्क
• Form: नपुंसकलिङ्ग; द्वितीया-एकवचन; ‘उद् + शुल्क’ → उच्छुल्क (उच्च/अधिक-शुल्कयुक्तम्)

• कुर्यात्: should make / should impose
• Type: Verb
• Root: कृ
• Form: विधिलिङ् (optative); परस्मैपदम्; प्रथम-पुरुष; एकवचन

• बीजम्: seed (seed-grain)
• Type: Noun
• Root: बीज
• Form: नपुंसकलिङ्ग; द्वितीया-एकवचन

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

• दुर्लभम्: scarce / hard to obtain
• Type: Adjective
• Root: दुर्लभ
• Form: नपुंसकलिङ्ग; द्वितीया-एकवचन; ‘बीजम्’ इत्यस्य विशेषणम्

Entities Mentioned

• customs authority
• seed (bīja)
• public-benefit goods

More Details

FAQs

What administrative principle is implied by 'mahopakāram ucchulkaṃ'?

Use tax exemptions strategically: waive customs duties when doing so creates large public benefit (welfare, productivity, stability), rather than treating all goods uniformly.

Why is 'bīja' singled out?

Seed is a productivity multiplier; when scarce, it becomes a strategic input requiring priority allocation/protection to safeguard future harvests and state revenue.