Agni Purana — Raja-dharma, Shloka 24
Adhyaya 222 — राजधर्माः
Rājadharmāḥ): Duties of Kings (Administrative Order, Protection, and Revenue Ethics
शुल्कांशं परदेशाच्च क्षयव्ययप्रकाशकं ज्ञात्वा सङ्कल्पयेच्छुल्कं लाभं वणिग्यथाप्नुयात्
śulkāṃśaṃ paradeśācca kṣayavyayaprakāśakaṃ jñātvā saṅkalpayecchulkaṃ lābhaṃ vaṇigyathāpnuyāt
విదేశ ప్రాంతాల నుండి వచ్చిన సరుకులపైనా తగిన సుంకభాగాన్ని నిర్ణయించి, నష్టం మరియు వ్యయాన్ని తెలియజేసే అంశాలను తెలుసుకొని, వ్యాపారికి న్యాయమైన లాభం లభించేలా సుంకాన్ని స్థిరపరచాలి।
Lord Agni (in discourse to Sage Vasiṣṭha)
Vidya Category: {"primary_vidya":"Arthashastra","secondary_vidya":"Dharmashastra","practical_application":"Designing fair customs policy: assess duty shares for foreign imports and set tariffs after analyzing loss, expenses, and reasonable profit so trade remains viable and revenue stable.","sutra_style":true}
Encyclopedic Reference: {"reference_type":"Procedure","entry_title":"Determining customs duty with reference to foreign goods, costs, and fair profit","lookup_keywords":["shulka","paradesha-goods","vyaya","kshaya","vanij-labha"],"quick_summary":"Customs duty should be set after understanding costs, losses, and expenditures—especially for foreign goods—so that merchants still obtain a fair profit while the state collects appropriate revenue."}
Concept: Dharma-informed political economy: revenue must be aligned with fairness and sustainability, not predation.
Application: Implement tariff schedules that account for transport loss, spoilage, storage, and merchant margin; periodically revise duties based on cost signals.
Khanda Section: Rajadharma & Vyavahara (Governance, Trade, Taxation)
Primary Rasa: shanta
Secondary Rasa: adbhuta
Type: Trade route/foreign territory (implied)
Visual Art Cues: {"scene_description":"A customs post at a border/port where officials inspect bales from foreign lands, consult ledgers on costs and losses, and set a duty that still leaves the merchant a visible margin of profit.","kerala_mural_prompt":"Kerala mural, stylized port/border gate with palm trees and warehouses; officials with palm-leaf accounts assessing bales marked as foreign; merchant respectfully negotiating; emphasis on balanced dharma","tanjore_prompt":"Tanjore painting with gold on coin stacks and ornate border gate; customs officer calculating duty, merchant presenting goods; visual motif of fairness—balanced scales and measured coins","mysore_prompt":"Mysore painting, clean administrative scene with charts/ledgers, weights, and seals; depiction of cost-loss-expense assessment leading to tariff decision; didactic clarity","mughal_miniature_prompt":"Mughal miniature, lively caravan/port scene with camels or boats, diverse traders, detailed textiles and crates; customs officials recording duties; nuanced portrayal of commerce and bureaucracy"}
Audio Atmosphere: {"recitation_mood":"instructional","suggested_raga":"Hamsadhwani","pace":"medium","voice_tone":"instructional"}
Sandhi Resolution Notes: परदेशाच्च = परदेशात् + च; सङ्कल्पयेच्छुल्कम् = सङ्कल्पयेत् + शुल्कम्; वणिग्यथा = वणिक् + यथा; यथाप्नुयात् = यथा + आप्नुयात्.
Related Themes: Agni Purana 222.23 (one-twentieth share on internal merchandise)
FAQs
It gives practical fiscal guidance: assess customs duty by considering origin (including foreign goods) and accounting indicators of loss and expenditure, so duty-setting remains fair to trade.
Beyond theology, it preserves applied statecraft—trade regulation and revenue policy—showing the Agni Purana’s coverage of economics and administrative law (vyavahāra/raja-dharma).
Fair taxation aligned with dharma reduces harm and exploitation; just governance is treated as a merit-bearing duty of rulers and administrators, supporting social order (dharma) and right livelihood.