Sutra 12

Devanagari script

परभूमिजातानां वारिस्थलपथोपयातानां सारफल्गुपुण्यानां कर्मसु च शुल्कवर्तन्यातिवाहिकगुल्मतरदेयभागभक्तपण्यागारप्रमाणं विद्युः ॥ कZ_०२.३५.१२ ॥

Transliteration

parabhūmijātānāṃ vāristhalapathopayātānāṃ sāraphalgupuṇyānāṃ karmasu ca śulkavartanyātivāhikagulmataradeyabhāgabhaktapaṇyāgārapramāṇaṃ vidyuḥ

Translation

他们还应当了解：对于源自境外并经水路、陆路或大道运抵的货物，哪些属实质优良、哪些属次等；并掌握在各项业务中适用的费率/标准——关税、道路费/路线费、渡运/过境费、军哨（驻屯）征收、渡口/浅滩通行费、份额（分摊）、口粮，以及仓库与商品的标准度量。

Word by Word

• परभूमिजातानाम्: of those born/produced in another territory
• Type: Noun/Participle (adjectival)
• Root: जन् (√जन्)
• Form: बहुव्रीहिसदृश-विशेषण; षष्ठी बहुवचन; (पर-भूमि)-जात = परभूमौ जाताः; तेषाम्

• वारि-स्थल-पथ-उपयातानाम्: of those arriving by water-route, land-route, or road-route
• Type: Noun/Participle (adjectival)
• Root: या (√या)
• Form: षष्ठी बहुवचन; उपयात = उप + √या (गत/आगत); वारि/स्थल/पथ = जलमार्ग/स्थलमार्ग/पथमार्ग; तेषाम्

• सार-फल्गु-पुण्यानाम्: of (goods/persons) that are valuable, trifling, or meritorious/religious
• Type: Noun (adjectival)
• Root: पुण्य
• Form: षष्ठी बहुवचन; सार/फल्गु/पुण्य = उत्तम/अल्पमूल्य(अल्पसार)/पुण्य-सम्बद्ध; तेषाम्

• कर्मसु: in activities/transactions
• Type: Noun
• Root: कर्मन्
• Form: सप्तमी बहुवचन (नपुंसकलिङ्ग)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय

• शुल्क-वर्तन्य-अतिवाहिक-गुल्म-तर-देय-भाग-भक्त-पण्य-आगार-प्रमाणम्: the prescribed standard/measure for customs duty, road-toll, transport charge, garrison-levy, ferry-fee, other dues, share, rations, merchandise, and warehouse (assessment)
• Type: Noun
• Root: प्रमा (√प्रमा) / प्रमाण
• Form: प्रथमा/द्वितीया एकवचन (नपुंसकलिङ्ग); विभिन्न-लेव्य/देय-प्रकाराणां समाहारः; प्रमाणम् = माप/निश्चित-मान

• विद्युः: they should know/ascertain
• Type: Verb
• Root: विद् (√विद्)
• Form: लोट् (आज्ञार्थ) परस्मैपद; प्रथमपुरुष बहुवचन; ‘they should know/ascertain’

Entities Mentioned

• Vaidehaka agents
• External merchants/goods (parabhūmija)
• Customs administration (śulka)
• Route administration (vartanī)
• Transit/ferry administration (ativāhika)
• Garrisons/posts (gulma)
• Warehouses (paṇyāgāra)

More Details

FAQs

What administrative purpose is served by classifying goods as sāra vs phalgu?

It supports differential valuation for duties, detects misdeclaration, and improves revenue forecasting by linking tax rates and enforcement attention to quality/price bands.