Sutra 24

Devanagari script

अन्तपालः सपादपणिकां वर्तनीं गृह्णीयात्पण्यवहनस्य पणिकामेकखुरस्य पशूनामर्धपणिकां क्षुद्रपशूनां पादिकामंसभारस्य माषिकाम् ॥ कZ_०२.२१.२४ ॥

Transliteration

antapālaḥ sapādapaṇikāṃ vartanīṃ gṛhṇīyāt paṇyavahanasya paṇikām ekakhurasya paśūnām ardhapaṇikāṃ kṣudrapaśūnāṃ pādikām aṃsabhārasya māṣikām

Translation

边境官应征收过境税（vartanī）：车/车辆一又四分之一波那；驮运货物的驮兽/搬运者一波那；单蹄动物半波那；小动物四分之一波那；肩挑一担一摩沙。

Word by Word

अन्तपालःthe frontier-guard / officer in charge of the border-post

सपादपणिकाम्a fee of one and a quarter pana

वर्तनीम्road-toll / transit duty

गृह्णीयात्should collect / should take

पण्यवहनस्यof a carrier transporting merchandise

पणिकाम्a fee of one pana

एकखुरस्यof single-hoofed (animals)

पशूनाम्of animals

अर्धपणिकाम्a fee of half a pana

क्षुद्रपशूनाम्of small animals

पादिकाम्a fee of one quarter pana

अंसभारस्यof a shoulder-load (burden carried on the shoulder)

माषिकाम्a fee measured in māṣas (a very small unit)

Entities Mentioned

antapāla

caravans

carriers

livestock owners

FAQs

What administrative principle is reflected by enumerating specific toll rates?

Standardization: a published rate-card reduces bargaining, corruption, and arbitrary exactions while making revenue predictable.