Shloka 98

Ācāra-Nirṇaya: Varṇa-Āśrama Dharma, Śauca, Snāna, Sandhyā, Japa, Tarpaṇa, and Gṛhastha-Dinacaryā

राजभ्यो विंशतिं दत्त्वा पशुस्वर्णादिकं शतम् / पादेनास्य च यावक्यं कुर्यात्संचयमात्मवान्

rājabhyo viṃśatiṃ dattvā paśusvarṇādikaṃ śatam / pādenāsya ca yāvakyaṃ kuryātsaṃcayamātmavān

రాజులకు ఇరవై (భాగాలు/ఏకకాలు) చెల్లించి, పశు-స్వర్ణాది కలిపి వంద (ఏకకాలు) ఇచ్చిన తరువాత, ఆత్మనియముడు తన సామర్థ్యమునుబట్టి నాలుగవ భాగాన్ని పొదుపుగా నిల్వచేయవలెను.

राजभ्यःto kings; to rulers
राजभ्यः:
Sampradana (Recipient/सम्प्रदान)
TypeNoun
Rootराजन् (प्रातिपदिक)
Formपुंलिङ्ग, चतुर्थी (4th/Dative), बहुवचन
विंशतिम्twenty
विंशतिम्:
Karma (Object/कर्म)
TypeNoun
Rootविंशति (संख्या-प्रातिपदिक)
Formस्त्रीलिङ्ग, द्वितीया (2nd/Accusative), एकवचन; संख्यावाचक
दत्त्वाhaving given
दत्त्वा:
Purvakala-kriya (Prior action/पूर्वक्रिया)
TypeVerb
Rootदा (धातु)
Formक्त्वान्त-अव्यय (absolutive/gerund), पूर्वक्रिया (prior action)
पशुस्वर्णादिकम्cattle, gold, and the like
पशुस्वर्णादिकम्:
Karma (Object/कर्म)
TypeNoun
Rootपशु (प्रातिपदिक) + स्वर्ण (प्रातिपदिक) + आदि (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया (2nd/Accusative), एकवचन; -आदिक (etc.) समाहारार्थे
शतम्a hundred
शतम्:
Karma (Object/कर्म)
TypeNoun
Rootशत (संख्या-प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया (2nd/Accusative), एकवचन; संख्यावाचक
पादेनby a quarter; with one-fourth (share)
पादेन:
Karana (Instrument/करण)
TypeNoun
Rootपाद (प्रातिपदिक)
Formपुंलिङ्ग, तृतीया (3rd/Instrumental), एकवचन
अस्यof this; his
अस्य:
Sambandha (Genitive relation/सम्बन्ध)
TypeNoun
Rootइदम् (सर्वनाम-प्रातिपदिक)
Formपुंलिङ्ग/नपुंसकलिङ्ग, षष्ठी (6th/Genitive), एकवचन; सर्वनाम
and
:
Sambandha (Connector/सम्बन्ध)
TypeIndeclinable
Rootच (अव्यय)
Formसमुच्चयबोधक-निपात (conjunction)
यावक्यम्barley (or barley-gruel)
यावक्यम्:
Karma (Object/कर्म)
TypeNoun
Rootयावक्य (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया (2nd/Accusative), एकवचन
कुर्यात्should do; should make
कुर्यात्:
Kriya (Action/क्रिया)
TypeVerb
Rootकृ (धातु)
Formविधिलिङ् (Optative), परस्मैपद, प्रथमपुरुष (3rd person), एकवचन
संचयम्accumulation; saving; store
संचयम्:
Karma (Object/कर्म)
TypeNoun
Rootसंचय (प्रातिपदिक)
Formपुंलिङ्ग, द्वितीया (2nd/Accusative), एकवचन
आत्मवान्self-controlled; prudent
आत्मवान्:
Visheshana (Adjectival modifier/विशेषण)
TypeAdjective
Rootआत्मवत् (प्रातिपदिक)
Formपुंलिङ्ग, प्रथमा (1st/Nominative), एकवचन; गुणवाचक विशेषण

Lord Vishnu (in dialogue with Garuda)

Concept: Balanced allocation: meet royal dues and prescribed giving, then maintain prudent savings proportionate to capacity.

Vedantic Theme: Sattvic restraint (dama) and non-excess: wealth as a tool for dharma, not an identity.

Application: Budgeting principle: fulfill civic obligations (tax/dues), perform giving, and reserve a quarter as contingency savings within one’s means.

Primary Rasa: shanta

Secondary Rasa: vira

Type: kingdom/administrative sphere

Related Themes: Garuda Purana (artha-dharma guidance in the same adhyaya sequence on livelihood and allocation)

R
Raja (king/ruler)

FAQs

This verse frames wealth as something to be distributed responsibly—meeting civic obligations to rulers, giving in valuable forms like cattle and gold, and also reserving a prudent portion as savings—so a householder lives in balance and dharma.

By prescribing orderly giving and disciplined accumulation, it supports the dharmic life where resources are earned and used ethically; such regulated conduct is treated as karma that sustains social order and personal stability.

Pay lawful dues, practice structured giving, and keep a consistent savings portion (the verse signals a “one-quarter” discipline) according to your capacity, avoiding both hoarding and negligence.