मांडलीयाश्च ये शूद्रास्तेषामर्ककरं त्विदम् । अडालजानां त्रिगुणं गोभुजानां चतुर्गुणम्
māṃḍalīyāśca ye śūdrāsteṣāmarkakaraṃ tvidam | aḍālajānāṃ triguṇaṃ gobhujānāṃ caturguṇam
مَانڈلیہ کہلانے والے شودروں کے لیے یہ ‘ارک کر’ نامی مقررہ محصول ہے؛ اَڈالَجوں کے لیے یہ تین گنا، اور گوبھُجوں کے لیے چار گنا ہے۔
Deductive: Sūta (Lomaharṣaṇa/ Ugraśravas) narrating a dharma passage within Brāhma Khaṇḍa
Scene: A courtly register scene: scribes recording community levies; elders of Māṇḍalīya, Aḍālaja, and Gobhuja groups presenting tokens; a dharma-judge seated with palm-leaf manuscripts.
Dharma is presented as orderly governance—social obligations and levies are to be applied in a defined, rule-based manner.
No single tīrtha is named in this verse; it belongs to the Dharmāraṇya context, emphasizing dharmic administration rather than a site’s praise.
A fiscal prescription is stated: graded ‘arkakara’ levy/tax rates for specific groups.