Sutra 5

Devanagari script

घृतस्याष्टौ वारकान्पणिकं पुच्छमङ्कचर्म च वार्षिकं दद्यात् । इति करप्रतिकरः ॥ कZ_०२.२९.०५ ॥

Transliteration

ghṛtasyāṣṭau vārakān paṇikaṃ puccham aṅkacarma ca vārṣikaṃ dadyāt | iti karapratikaraḥ

Translation

เป็นของส่งประจำปี เขาพึงจ่ายเนยใส ๘ วารกะ เงิน ๑ ปณิกะ และให้ทั้งหางกับหนังด้วย; สิ่งนี้เรียกว่า ‘กรประติกระ’ (ภาษีและภาษีตอบแทน/ค่าชดเชย)

Word by Word

• घृतस्य: of ghee (clarified butter)
• Type: Noun
• Root: घृत
• Form: षष्ठी-एकवचनम्, नपुंसकलिङ्गम्

• अष्टौ: eight
• Type: Numeral
• Root: अष्टन्
• Form: प्रथमा-बहुवचनम्, पुंलिङ्ग/नपुंसकलिङ्ग (संख्याविशेषणम्)

• वारकान्: vārakas (a standard measure/units)
• Type: Noun
• Root: वारक
• Form: द्वितीया-बहुवचनम्, पुंलिङ्गम्

• पणिकम्: a paṇika (an amount/assessment in paṇas; a priced unit)
• Type: Noun
• Root: पणिक
• Form: द्वितीया-एकवचनम्, पुंलिङ्गम् (परिमाण/मूल्य-निर्देशः)

• पुच्छम्: tail
• Type: Noun
• Root: पुच्छ
• Form: द्वितीया-एकवचनम्, नपुंसकलिङ्गम्

• अङ्कचर्म: aṅka-hide/leather (a specified hide)
• Type: Noun
• Root: अङ्कचर्म
• Form: द्वितीया-एकवचनम्, नपुंसकलिङ्गम्; समासः (अङ्कस्य चर्म)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक-अव्ययम्

• वार्षिकम्: the annual due (annual levy)
• Type: Adjective (used substantively)
• Root: वार्षिक
• Form: द्वितीया-एकवचनम्, नपुंसकलिङ्गम्; ‘वार्षिक’ (वार्षिक-देयम्/वार्षिक-करः) इति भावे

• दद्यात्: should give / should pay
• Type: Verb
• Root: दा
• Form: विधिलिङ् (optative), परस्मैपदम्, प्रथमपुरुषः, एकवचनम्

• इति: thus
• Type: Particle
• Root: इति
• Form: उद्धरण/समाप्त्यर्थक-अव्ययम्

• करप्रतिकरः: tax-compensation / counter-levy (a compensatory due)
• Type: Noun
• Root: करप्रतिकर
• Form: प्रथमा-एकवचनम्, पुंलिङ्गम्; समासः (करस्य प्रतिकरः)

Entities Mentioned

• taxpayer/herd-holder
• state revenue office (implied)

More Details

FAQs

Why combine cash and in-kind payments?

It diversifies revenue and reduces evasion: in-kind dues are harder to falsify in pastoral settings, while cash supports liquid state expenditure.