Sutra 21

Devanagari script

क्षुद्रकारवो बन्धकीपोषकाश्च दशकराः ॥ कZ_०५.२.२१ ॥

Transliteration

kṣudrakāravo bandhakīpoṣakāś ca daśakarāḥ

Translation

小工匠以及供养/留养“bandhakī”（被债务束缚的依附者/被抵押之人）者，应缴纳十（单位）的税/应纳款。

Word by Word

• क्षुद्रकारवः: petty artisans / minor craftsmen
• Type: Noun
• Root: कारव
• Form: पुंलिङ्ग; प्रथमा-बहुवचन; (क्षुद्र + कारव)

• बन्धकीपोषकाः: maintainers/keepers of courtesans (those who support or manage prostitutes/courtesans)
• Type: Noun
• Root: पोषक
• Form: पुंलिङ्ग; प्रथमा-बहुवचन; (बन्धकी + पोषक)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चय-अव्यय (conjunctive)

• दशकराः: persons subject to a ten-percent tax/levy (tithe-payers)
• Type: Noun
• Root: दशकर
• Form: पुंलिङ्ग; प्रथमा-बहुवचन; (दश + कर)

Entities Mentioned

• small artisans
• keepers of bonded dependents

More Details

FAQs

Why would ‘bandhakīpoṣaka’ be a taxable/registrable category?

Because bonded-dependency arrangements affect labor supply, liability, and potential abuse; taxation pairs with visibility and control.