Sutra 39

Devanagari script

अराजपण्याः पञ्चकं शतं शुल्कं दद्युः सुरकामेदकारिष्टमधुफलाम्लाम्लशीधूनां च ॥ कZ_०२.२५.३९ ॥

Transliteration

arājapaṇyāḥ pañcakaṃ śataṃ śulkaṃ dadyuḥ surakāmedakāriṣṭamadhuphalāmlāmlaśīdhūnāṃ ca

Translation

出售非王室货品者，应就苏罗酒（surā）、卡梅达卡（kāmedaka）、阿里什塔（āriṣṭa）、蜂蜜饮、果酸饮、各类酸制品及希杜（śīdhu）缴纳一百零五（paṇa）的消费税。

Word by Word

• अराजपण्याः: Non-royal goods (private merchandise)
• Type: Noun (adjectival substantive)
• Root: पण्य
• Form: प्रथमा बहुवचनम् (स्त्रीलिङ्ग); नञ्-पूर्वकः समासः: अ-राज-पण्य (राजपण्य-वर्जिताः/राजपण्य-न-भवन्ति)

• पञ्चकम्: a ‘five’ rate component (pañcaka)
• Type: Noun
• Root: पञ्चक
• Form: द्वितीया एकवचनम् (नपुंसकलिङ्ग); ‘पञ्चक’ = पञ्च-भागः/पञ्च-प्रतिशत-रूपः (contextual fiscal term)

• शतम्: one hundred (as the base unit)
• Type: Numeral (used as noun)
• Root: शत
• Form: द्वितीया एकवचनम् (नपुंसकलिङ्ग); ‘one hundred’ (as a unit/amount in the rate expression)

• शुल्कम्: customs duty / toll
• Type: Noun
• Root: शुल्क
• Form: द्वितीया एकवचनम् (नपुंसकलिङ्ग); कर्म (object) of दद्युः

• दद्युः: should pay / should give
• Type: Verb
• Root: दा (दान)
• Form: लोट् (आज्ञार्थे) परस्मैपदम्, प्रथमपुरुषः बहुवचनम्; विध्यर्थः—‘they should pay/give’

• सुरा: liquor (surā)
• Type: Noun
• Root: सुरा
• Form: षष्ठी बहुवचनम् (स्त्रीलिङ्ग) in the list governed by -नां (understood via compounds/ellipsis)

• कामेदक: kāmedaka (a named alcoholic preparation)
• Type: Noun
• Root: कामेदक
• Form: षष्ठी बहुवचनम् (पुंलिङ्ग/नपुंसकलिङ्ग; commodity-name) in the enumerated list

• अरिष्ट: ariṣṭa (medicated fermented drink)
• Type: Noun
• Root: अरिष्ट
• Form: षष्ठी बहुवचनम् (पुंलिङ्ग/नपुंसकलिङ्ग; commodity-name) in the enumerated list

• मधु: honey / sweet liquor (madhu)
• Type: Noun
• Root: मधु
• Form: षष्ठी बहुवचनम् (नपुंसकलिङ्ग; commodity-name) in the enumerated list

• फल: fruits
• Type: Noun
• Root: फल
• Form: षष्ठी बहुवचनम् (नपुंसकलिङ्ग; commodity-name) in the enumerated list

• अम्ल: sour preparations / acidic goods
• Type: Noun/Adjective used as noun
• Root: अम्ल
• Form: षष्ठी बहुवचनम् (नपुंसकलिङ्ग; commodity-name) in the enumerated list

• अम्लशीधूनाम्: of sour śīdhu (a fermented drink)
• Type: Noun
• Root: शीधु
• Form: षष्ठी बहुवचनम् (नपुंसकलिङ्ग); समासः: अम्ल-शीधु (sour śīdhu)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्ययम्; coordination (‘and’)

Entities Mentioned

• private sellers (arājapaṇyāḥ)
• śulka (excise)
• surā
• kāmedaka
• āriṣṭa
• madhu
• śīdhu

More Details

FAQs

What is the significance of ‘arājapaṇyāḥ’ in fiscal policy terms?

It signals differential treatment: private (non-state) intoxicant trade is taxed/charged, implying the state may also run or privilege ‘royal’ (state) supply channels.

Why list many drink types in one duty rule?

To prevent regulatory arbitrage—traders reclassifying the same intoxicant under a different name to evade duty.