Sutra 9

Devanagari script

उदकप्राप्तं पण्यमशुल्कमर्धशुल्कं वा कुर्यात् ॥ कZ_०२.२८.०९ ॥

Transliteration

udakaprāptaṃ paṇyamaśulkamardhaśulkaṃ vā kuryāt

Translation

Hàng hóa bị hư hại do nước (hoặc được vớt lên từ nước) nên được miễn thuế trạm, hoặc chỉ thu nửa mức thuế.

Word by Word

• उदकप्राप्तम्: goods obtained/arrived by water (water-borne goods)
• Type: Adjective (Past Passive Participle used adjectivally)
• Root: प्राप्
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; 'उदके प्राप्तम्' = water-borne/arrived by water; qualifies 'पण्यम्'

• पण्यम्: merchandise, commodity
• Type: Noun
• Root: पण् (denom. sense: trade)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; object of 'कुर्यात्' (to be made/treated as)

• अशुल्कम्: duty-free, without customs duty
• Type: Adjective (privative)
• Root: शुल्क
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; 'without duty'

• अर्धशुल्कम्: subject to half-duty
• Type: Adjective
• Root: शुल्क
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; 'half-duty'

• वा: or
• Type: Particle
• Root: वा
• Form: विकल्पार्थक-अव्यय; 'or'

• कुर्यात्: should make; should treat/assess
• Type: Verb
• Root: कृ
• Form: विधिलिङ् (optative), परस्मैपदम्, प्रथमपुरुष, एकवचन; 'should make/should treat (as)'

Entities Mentioned

• merchandise (paṇya)
• toll/customs authority (śulka)

More Details

FAQs

What is the policy logic behind remitting duty on water-affected goods?

To avoid compounding private loss with public extraction, maintain trader confidence, and keep commerce moving despite accidents.

How does this relate to modern public finance?

It parallels disaster-relief tax abatements and insurance-like fiscal responses that stabilize markets after shocks.