Adhyakshaprachara Adhyaya 21 Sutra 2 - Arthashastra | Tagalog | Vedapath

Kautilya

Sutra 2

Devanagari script

शुल्कादायिनश्चत्वारः पञ्च वा सार्थोपयातान्वणिजो लिखेयुः के कुतस्त्याः कियत्पण्याः क्व चाभिज्ञानं मुद्रा वा कृता इति ॥ कZ_०२.२१.०२ ॥

Transliteration

śulkādāyinaś catvāraḥ pañca vā sārthopayātān vaṇijo likheyuḥ ke kutas tyāḥ kiyatpaṇyāḥ kva cābhijñānaṃ mudrā vā kṛtā iti

Translation

Apat o limang tagasingil ng adwana ang dapat magtala, para sa mga mangangalakal na dumarating kasama ng karaban: kung sino sila, saan sila nagmula, gaano karaming kalakal ang dala nila, at kung saan inilagay ang palatandaan ng pagkakakilanlan o opisyal na selyo.

Word by Word

शुल्क-आदायिनःcustoms/toll collectors

चand

चत्वारःfour

पञ्चfive

वाor

सार्थ-उपयातान्(merchants) who have arrived with a caravan

वणिजःmerchants

लिखेयुःshould record / should write down

केwho (they are)

कुतःfrom where

स्थ्याःbelonging to (that place) / residents of (where)

कियत्how much / what quantity

पण्याःgoods / merchandise

क्वwhere

चand

अभिज्ञानम्identification mark / identifying token

मुद्राseal / official stamp

वाor

कृताmade / affixed (as a seal)

इतिthus (to the effect that)

Entities Mentioned

śulkādāyinaḥ (customs collectors)

vaṇijaḥ (merchants)

sārtha (caravan)

FAQs

Why does Kautilya require multiple customs officers (four or five) to record incoming merchants?

To create redundancy and cross-verification, reducing collusion and ensuring an auditable record of identity, origin, quantity, and sealing.

What is the administrative purpose of noting where the seal/mark was affixed?

It establishes chain-of-custody and helps detect tampering, substitution, or unsealed movement of taxable goods.