Prachina vanijya and Translation - Calicut University

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SCHOOL OF DISTANCE EDUCATION ... CHAPTER 5 ADMINISTRATION OF JUSTICE AND. 24 ... These texts are intended for the admini
PRACHINA VANIJYA AND TRANSLATION For

II Semester B.Com/BBA Common Course (2014 Admission)

UNIVERSITY OF CALICUT SCHOOL OF DISTANCE EDUCATION Calicut University P.O. Malappuram, Kerala-673 635

UNIVERSITY OF CALICUT SCHOOL OF DISTANCE EDUCATION

B.Com/BBA II Semester

Common Course in Sanskrit

PRACHINA VANIJYA AND TRANSLATION Prepared by:

Dr.Indira, Guest Lecturer Department of Sanskrit, Sreekrishnapuram VTB College, Palakkad.

Scrutinised By:

Sri.M.K.Narayanan Namboodiri, Associate Professor, Department of Sanskrit, Sreekrishnapuram VTB College, Palakkad.

Layout:

Computer Section, SDE

© Reserved

Contents MODULE – I UNIT : ONE

PRACINA VANIJYAM

ABOUT TREASURY (KOSA)

ABOUT VARTA

10

15

ܨµ÷÷µ÷Ñ 4 ø÷„ªç ÷¨µ÷Å÷ÑÖ CHAPTER 4 THE SUPERINTENDENT OF TOLLS

UNIT:FIVE

5

ܨµ÷÷µ÷Ñ 3. æ÷÷ü÷÷‘√÷¥÷„ßø¸Í ÷ÑÖÖ CHAPTER 3

UNIT : FOUR

ABOUT WEALTH

ܨµ÷÷µ÷Ñ 2. ç˙÷Íø÷√÷¥÷„££À ø͸ ÷ÑÖ CHAPTER 2

UNIT: THREE

5

ܨµ÷÷µ÷Ñ 1 Ö Ü¸£÷‘√÷¥÷„££¸À ø¸Í ÷Ñ Ö CHAPTER 1

UNIT: TWO

Page

19

ܨµ÷÷µ÷Ñ-5. æµ÷æ÷∆¸÷∏√£÷÷Ø÷≠÷÷ ◊æ÷æ÷÷£¸Ø÷£¸◊≠÷≤÷≠¨÷øî÷ÖÖ CHAPTER 5 ADMINISTRATION OF JUSTICE AND

24

TYPES OF LEGAL DISPUTES

UNIT SIX

ܨµ÷÷µ÷Ñ 6 ª÷Íèµ÷√÷¥÷„ßø¸Í ÷Ñ Ö CHAPTER SIX ABOUT DOCUMENTS

28

MODULE - I PRACINA VANIJYAM Prachina vanijyam is a collection of some concepts regarding trade and commerce in ancient India which were revealed in ancient texts like Arthasastra, Sukraniti, Kamandakanitisara, Somadeva’s Nitisutras, Brhaspat’s Nitisutrani and Manusmrithi. These texts are intended for the administration to the routine duties of a king. Dr. M. Sivakumara Swamy, Rtd: Professor of Sanskrit, Bangalore University, Bangalore has done a lot to the field of commerce by way of editing this text. The students of commerce should be thankful to Dr. Sivakumara Swamy for unearthing and bringing to light this ancient treasure to knowledge to modern world. Prachina vanijyam contains 13 chapter concerned with different topics on trade and commerce. Out of which only six chapters are included in the syllabi of B.com programme. They are Chapter 1 Arthasamuddesa(About wealth), Chapter 2 Kosasamuddesa (About treasury), Chapter 3 Vartha samauddesa (About Vartha), Chapter 9 -Sulkadhyaksha (The superintendent of tolls), Chapter 11Vyavahara sthapana Vivadapadanibandhasca (Administration of justice and types of legal disputes), Chapter 13 – Lekhya samuddesa (About Douments). The study of these chapters may help the student of commerce to achieve a several awareness of trade and commerce prevailed in ancient India. There by they would be able to understand and compare trade and commerce in modern perspective.

UNIT : ONE Ø÷œ÷ì÷fl≠÷æ÷÷◊ù÷ïµ÷¥÷À Ö Ü¨µ÷÷µ÷Ñ 1 Ö Ü¸£÷‘√÷¥÷„£¸£À ¸øÍ ÷Ñ Ö CHAPTER 1 ABOUT WEALTH Ü£÷’ Ü÷ï÷‘µ÷Íü÷À Ö µ÷Ã√µ÷Ã÷£÷‘∏÷◊ø÷∏¤√ü÷ ü÷√µ÷¸ ◊¥÷°÷÷◊ù÷ ¨÷¥÷‘Ñ ◊æ÷£Àµ÷÷ ê÷„ù÷÷Ñ ◊æ÷å∏¸¥÷Ñ æ÷È£◊¸À ¨÷øî÷ Ö Ü¨÷≠÷Í≠÷÷£÷‘¥÷÷ï÷‘◊µ÷Ãü÷„” ≠÷ ø÷çÀ˙µ÷Ãü÷Í, ê÷ï÷÷Í Üê÷ï÷Í≠÷Íæ÷ Ö ¨÷≠÷¥÷ʪ÷” ï÷ê÷ü÷À , √÷æ÷÷‘◊ù÷ ü÷°÷ √÷¤≠ü÷Ö ◊≠÷¨÷‘≠÷÷Í ¥÷Èü÷Ñ (áæ÷) Ö ≤÷÷∆‘¸√Ø÷üµ÷Ã÷◊≠÷ ≠÷fl◊ü÷√÷Ê°÷÷◊ù÷ Ö Wealth should be earned. He who has wealth gets friends, religion (dharma), Knowledge, merit, valour and wisdom. One without wealth cannot earn wealth, as one without an elephant cannot catch an elephant. Wealth is the fundamental need of the world. Everything depends upon wealth. One without money is as good as dead. (From Brhaspati’s Nitisutras)

[\w kam¿÷nt°≠XmWv. [\hm\v am{Xsa kplrØpIfpw, [¿Ωhpw, Adnhpw, KpWhpw,]cm{Iahpw _p≤nbpw D≠mhpIbp≈q. F{]ImcamtWm B\sb IqSmsX B\sb ]nSn°m≥ IgnbmØXv A{]Imcw [\an√mØh\v [\w t\Sm≥ Ignbn√. [\m{inXamWv temIw. F√mw [\sØ B{ibn®mWv \nesIm≈p∂Xv. ]Wan√mØh≥ ]nWamWv. k¿t∆ KpWmx Im©\am{ib¥n

Ü£÷‘√÷”Ø÷ü÷À Ø÷œç˙È ◊ü÷√÷”Ø÷£””¸ ç˙∏¸÷◊Í ü÷ Ö æ÷È¢÷◊ü÷¥÷ʪ÷¥÷£÷‘ª÷÷≥÷Ñ Ö Ü£÷‘¥÷ʪ÷÷Ó ¨÷¥÷‘ç ÷¥÷÷Ó Ö √÷„è÷√µ÷à ¥÷ʪ÷” ¨÷¥÷‘Ñ, ¨÷¥÷‘√µ÷à ¥÷ʪ÷” Ü£÷‘Ñ, Ü£÷‘√µ÷à ¥÷ʪ÷” ∏÷ïµ÷Ã¥÷ÀÖÜ£÷‘¥÷ʪ÷” √÷æ÷’” ç ÷µ÷Ã,”’ µ÷㪸 Ø÷Ø÷œµ÷Ãü≠÷÷ü÷À ç ÷µ÷Ã◊‘ √÷£À◊¸ ¨÷≥÷‘æ÷◊ü÷Ö Ü£÷Ϭ÷ù÷÷ ≠÷ æµ÷Ã√÷≠÷ͬ÷„ ê÷ùµ÷Ãü÷ÍÖ Ü£÷‘ü÷÷Í◊¬÷ù÷” ◊∆¸ ∏÷ï÷÷≠÷” ¡÷flÑ Ø÷◊∏üµ÷Ãï÷◊ü÷Ö ≥÷÷êµ÷Ãæ÷≠ü÷¥÷ص÷ÃØ÷∏¸flŵ÷Ãç ÷◊∏¸ù÷” ¡÷flÑ Ø÷◊∏üµ÷Ãï÷◊ü÷Ö (ì÷÷ù÷åµ÷Ã≠÷fl◊ü÷√÷Ê°÷÷◊ù÷) The increase in wealth helps to increase natural resources. The attainment of wealth is through human profession (vrtti). The pursuit of Dharma and Kamadepend upon wealth. The religious pursuit gives rise to happiness. Wealth is necessary for the pursuit of religion. King’s rule(Rajyam) is conducive to wealth. It is through wealth that all purposes are achieved. To desire for wealth is not at all a vice. The King, who is satisfied with wealth alone, is rejected by the Goddess of Wealth. One who is wealthy but not discreet, is also left by the goddess of Wealth. (From Canakya’s Nitisutras)

[\w {]IrXn kºØns\ D≠m°p∂p. D]Poh\ØneqsS thWw [\w kºmZn°m≥. [¿ΩIma߃ A¿∞Øn¬ \n∂v D≠mIp∂p. [¿ΩØn¬ \n∂v kpJhpw, A¿∞Øn¬ \n∂v [¿Ωhpw, cmPmhns‚ I¿ΩØn¬ \n∂v A¿∞hpw D≠mIp∂p. F√m Imcyßfpw A¿∞m{inXamWv. Fs¥∂m¬ A¿∞ap≈h≥ ^e߃ Ffp∏Øn¬ t\Sp∂p. [\tamlw, hyk\ßfpsS Iq´Øn¬ ]cnKWn°s∏Sp∂n√. [\Øn¬ am{Xw kt¥mjn°p∂h\pw, `mKyhm\msW¶nepw hnthIan√mØ cmPmhns\ [\ tZhXt]mepw Dt]£n°p∂p

Ü£÷Ï≥µ÷Ã÷Í ◊∆¸ ◊æ÷æ÷È®¸Í≥µ÷Ã÷Í √÷”≥÷Èü÷Í≥µ÷Ã√ü÷ü÷√ü÷ü÷ÑÖ ◊çŒ˙µ÷Ã÷Ñ √÷æ÷÷‘Ñ Ø÷œæ÷ü÷‘≠ü÷Í Ø÷æ÷‘ü÷Í≥µ÷à áæ÷÷Ø÷ê÷÷Ñ ÖÖ Ü£÷÷‘¨£¸¥÷‘øî÷ ç ÷¥÷øî÷ √æ÷ê÷‘øî÷Óæ÷ ≠÷∏÷◊¨÷Ø÷Ö Ø÷œ÷ù÷µ÷Ã÷°÷÷◊Ø÷ ª÷÷Íç √µ÷à ◊æ÷≠÷÷  £÷’” ≠÷ ◊√÷¨™◊ü÷ÖÖ (¥÷∆¸÷≥÷÷∏ü÷” ø÷÷¤≠ü÷Ø÷æ÷’¥÷À) Ü≠æ÷µ÷Ñ - Ü÷Ø÷ê÷÷Ñ Ø÷æ÷‘ü÷Í≥µ÷Ñ Ø÷œæ÷ü÷‘≠ü÷ü÷Í, ü÷ü÷√ü÷ü÷Ñ √÷”≥÷Èü÷Í≥µ÷Ñ ◊æ÷æ÷Ȩ£Í¸≥µ÷Ñ Ü£÷Ï≥µ÷Ñ √÷æ÷÷‘Ñ ◊çŒ˙µ÷÷Ñ Ø÷œæ÷ü÷‘≠ü÷Í ◊∆¸Ö ∆͸ ≠÷∏÷◊¨÷Ø÷, Ü£÷÷‘ü÷À ¨÷¥÷‘Ñ ç ÷¥÷Ñ √æ÷ê÷‘Ñ ì÷, ª÷÷Íç √µ÷ Ø÷œ÷ù÷µ÷÷°÷÷◊Ø÷ Ü£÷’” ◊æ÷≠÷÷ ≠÷ ◊√÷¨™◊ü÷Ö

As rivers flow down from the mountains, so does all our achievements emerge from the abundant, all – inclusive wealth. Oh, King, It is through wealth that religion (dharma), pleasure (kama) heaven and worldly life are achieved. Without wealth nothing is achieved. (From Mahabharata Santiparva)

1.F{]ImcamtWm ]¿∆Xßfn¬ \n∂v \ZnIƒ ]pds∏Sp∂Xv kºpjvSnbn¬ \n∂mWv \ΩpsS F√mØcw kºØpw ]pds∏Sp∂Xv.

A{]Imcw

2.A√tbm cmPmth ˛ A¿∞Øn¬ ([\Øn¬) \n∂v am{Xsa [¿Ωhpw, Imahpw, kz¿§Xpeyamb kpJh pw, {]]©Ønse kpJhpw t\Sm≥ Ignbq. kºØn√mØh\v ChnsS H∂pw t\Sm≥ Ignbn√.

Ü£÷‘√÷¥÷÷£÷≠÷Í æ÷Ó◊∏¸ù÷÷” √÷íÀ˚ê÷ ãæ÷ ≠÷ ç ü÷‘æµ÷ÃÑÖ Ü£÷‘◊√÷¨£¸÷Ó æ÷Ó◊∏¸ù÷” ≠÷ ◊æ÷¿æ÷√÷Íü÷ÀÖ Ü£÷÷‘¨÷fl≠÷ ãæ÷ ◊≠÷µ÷ü÷√÷”≤÷≠¨÷ÑÖ Ü¥÷∏¸æ÷£¸£÷‘ï÷÷ü÷¥÷÷ï÷‘µ÷Íü÷ÀÖ Ü£÷‘æ÷÷≠÷À √÷æ÷‘ª÷÷Íç √µ÷ ≤÷∆„¥¸ ÷ü÷ÑÖ ¥÷∆Í≠¸ ¶¸¥÷◊Ø÷ Ü£÷‘∆fl¸ ≠÷” ≠÷ ≤÷∆„¥¸ ÷≠µ÷ü÷Í ª÷÷Íç˙ÑÖ £÷◊∏¸£µÀ ÷’” è÷ª÷„ Ø÷„π ¬÷√µ÷ √÷ï÷fl◊æ÷ü÷” ¥÷∏¸ù÷¥÷ÀÖ (ì÷÷ù÷åµ÷Ã≠÷fl◊ü÷√÷Ê°÷÷◊ù÷) While acquiring wealth one should not have any association with enemies. In respect of achieving wealth, enemies are not to be trusted. Any permanent relation depends on wealth. One should earn wealth as if one were immortal. He who has wealth is dear to all. Let him be Mahendra, people would not respect him, if he does not have wealth. (From Canakya’s Nitisutras)

[\w B¿÷n°p∂ {]{Ibbn¬ Hcn°epw i{Xp°fpambn _‘ap≠m°cpXv. [\kºmZ\ ImcyØn¬ i{Xp°sf hnizkn°cpXv. F√m _‘ßfpw Du´nbpd∏n°s∏Sp∂Xv [\sØ B{ibn®mWv . AacXzsØ t]mse [\w kºmZn°mWw, [\hms\ F√mhcpw CjvSs∏Sp∂p, _lpam\n°p∂p. \n¿≤\≥ tZth{µ\mbmepw temIw _lpam\n°p∂n√. Zmcn{Zyw Hcp hy‡nbpsS acW Xpeyamb PohnXamWv.

µ÷Ñ çÈ˙ø÷÷£÷‘Ñ çÈ˙ø÷ê÷æ÷Ñ çÈ˙ø÷≥÷Èüµ÷Ñ çÈ˙ø÷÷◊ü÷◊£÷ÑÖ √÷ æ÷Ó ∏÷ï÷≠÷À çÈ˙ø÷÷Í ≠÷÷¥÷ ≠÷ ø÷∏¸fl∏¸ç˙È ø÷Ñ çÈ˙ø÷ÑÖÖ (¥÷∆¸÷≥÷÷∏ü÷” ø÷÷¤≠ü÷Ø÷æ÷’¥÷À) Ü≠æ÷µ÷Ñ - ∆͸ ∏÷ï÷≠÷À, çÈ˙ø÷Ñ ≠÷÷¥÷ ø÷∏¸fl∏¸ç˙È ø÷Ñ ≠÷Ö µ÷Ñ çÈ˙ø÷÷£÷‘Ñ, çÈ˙ø÷ê÷÷æ÷Ñ, çÈ˙ø÷≥÷Èüµ÷Ñ, çÈ˙ø÷÷◊ü÷◊£÷Ñ √÷Ñ çÈ˙ø÷ÑÖ He who has the scarcity of money, cows, servants and guests is truly lean; the physically lean alone is not really lean. (From Mahabharata Santiparvan)

Hcp hy‡nbpsS icoctimjn∏√m IriXbmbn IW°m°s∏Sp∂Xv. adn®v Hcp hy‡nbpsS kºmZyamb [\w, ]ip°ƒ, tkhI¿, AXnYnIƒ F∂nhbpsS timjn∏mWv Hcp hy‡nbpsS bYm¿∞amb IriXbmbn (timjn∏v) IW°m°p∂Xv. ◊æ÷∫˛Ø÷÷Ísص÷£÷‘æ÷÷≠÷À √÷„∫˛Ø÷ÑÖ Ü£÷ü÷÷∏¸¥÷◊Ø÷ Ü£÷‘æ÷≠ü÷¥÷Ÿ£÷≠÷÷Í ≠÷ üµ÷ï÷¤≠ü÷Ö Üç„˙ª÷fl≠÷÷Í s◊Ø÷ ¨÷≠÷æ÷÷≠÷À ç„˙ª÷fl≠÷÷◊´¸◊ø÷¬ô¸ÑÖ µ÷ü÷Ñ √÷æ÷‘Ø÷œµ÷÷Íï÷≠÷◊√÷¤¨£¸Ñ √÷÷Í s£÷‘ÑÖ (ì÷÷ù÷åµ÷Ã≠÷fl◊ü÷√÷Ê°÷÷◊ù÷) Be he deformed, the wealthy man is indeed handsome. He may not be generous enough. Yet the suppliants do not leave him. He may not belong to a noble family, yet he is deemed nobler than noble. That from which all purposes are achieved is alone wealth. (From Canakya’s Nitisutras)

[\ap≈h≥ hncq]\msW¶nepw kpµc\mWv. Zm\ioe\s√¶nepw, [\hms\ [\m¿∞nIƒ Dt]£n°p∂n√. Ieo\≥ As√¶nepw [\hm≥ BsW¶n¬ Ipeo\Xt\°mƒ hninjvS\mWv. F¥psIms≠∂m¬ F√mImcyßfpw t\SnØcp∂Xv [\amWv. √÷÷Í s£÷‘√µ÷ ≥÷÷ï÷≠÷” µ÷÷Í s£÷‘÷≠÷„≤÷≠¨÷Í≠÷ Ü£÷‘¥÷≠÷„≥÷æ÷◊ü÷Ö Üª÷≤¨÷ª÷÷≥÷Ñ ª÷≤¨÷Ø÷◊∏¸∏¸Å÷ù÷” ∏¸◊Å÷ü÷- ◊æ÷æ÷¨÷‘≠÷” æ÷Ȩ£√µ÷ ü÷fl£÷Ϭ÷„ Ø÷œ◊ü÷Ø÷÷£¸≠÷” ì÷÷£÷÷‘≠÷„≤÷≠¨÷ÑÖ He is the fit recipient of wealth, - who experiences it with its sequence. The sequence of wealth consists in acquiring what is not acquired, protecting what is acquired, developing what is protected and presenting what is developed to the persons in service (dignitaries).

BcmWv A¿∞m\p_‘ambn [\sØ A\p`hn°p∂Xv AbmfmWv bYm¿∞Øn¬ [\sØ A\p`hn°p∂Xv. A¿∞m\p _‘w F∂p ]dbp∂Xv t\SmØXv t\SpI, t\SnbXns\ kwc£n°pI, kwc£n®Xns\ h¿≤n∏n°pI, h¿≤n∏n®Xns\ Xn¿∞ßfn¬ ka¿∏n°pI. ¨÷¥÷‘√÷¥÷æ÷÷◊µ÷≠÷Ñ ç ÷∏À¸µ÷√÷¥÷æ÷÷◊µ÷≠÷øî÷ Ø÷„π ¬÷÷Ñ ü÷fl£÷‘¥÷ÀÖ ü÷fl£÷‘¥÷£÷Ï≠÷÷√÷”≥÷÷æ÷µ÷≠¥÷¨÷„îî˚î˚°÷” áæ÷ √÷æ÷÷‘ü¥÷≠÷÷ ◊æ÷≠÷øµ÷◊ü÷Ö ü÷÷£÷¤üæ÷ç˙¥÷ʪ÷∆¸∏¸ç˙£¸µ÷Ϭ÷„ ≠÷÷√÷„ª÷≥÷Ñ Ø÷œüµ÷æ÷÷µ÷ÑÖ µ÷Ñ ◊ç˙¥÷◊Ø÷ Ü√÷¤òî÷üµ÷ àüØ÷Æ÷¥÷£÷‘¥÷Ø÷æµ÷µ÷◊ü÷ √÷Ñ ü÷÷£÷¤üæ÷ç˙ÑÖ µ÷Ñ ◊Ø÷ü÷ÈØ÷Óü÷÷¥÷∆¸¥÷£÷’” Ü≠µ÷÷µ÷Í≠÷ ≥÷Å÷µ÷◊ü÷ √÷Ñ ¥÷ʪ÷∆¸∏¸ÑÖ µ÷Ñ ≥÷Èüµ÷÷ü¥÷Ø÷flõ÷≥µ÷÷¥÷£÷‘” √÷¤òî÷≠÷÷Í◊ü÷ √÷Ñ ç˙£¸µ÷‘ÑÖ ü÷÷£÷¤üæ÷ç˙¥÷ʪ÷∆¸∏¸µ÷÷ÍÑ Ü÷µ÷üµ÷÷” ≠÷÷¤√ü÷ ç˙ªµ÷÷ù÷¥÷ÀÖ ç˙£¸µ÷‘√µ÷ Ü£÷‘√÷”ê÷œ∆¸Ñ ∏÷ï÷£÷µ÷÷£ü÷√ç˙∏‹ˆù÷÷” Ü≠µ÷ü÷¥÷√µ÷ ◊≠÷◊¨÷ÑÖ Those who are connected with religion and those who are connected with royal service are the dignitaries. Without honoring the dignitaries with wealth one meets with total destruction like a Madhucchatra. Calamities are not rare in the case of Tadatvika, Mulahara and Kadarya. He who does not collect (or save) anything and wastes everything that is acquired is Tadatvika. He who enjoys unjustly the wealth inherited from his predecessors is Mulahara. He who accumulates wealth by putting his dependents and himself to torture is Kadarya. There is no welfare in future for the Tadatvika and the Mulahara. The accumulated wealth of the Kadarya will be the treasure of the king or a kinsman or thieves.

Xo¿∞w F∂m¬ aX]cambpw cmPtkhbpambn _‘s∏´ a\pjy\mWv. kw]qPysc _lpam\n°msX D≠m°p∂ [\w a[pO{Xw (CØn°Æn) t]mse \in®p t]mIp∂p. XZmXznI∑m¿°pw, apelc∑m¿°pw, IZcy∑m¿°pw Zpc¥ßƒ kpe`amWv . H∂pw kºmZn®psh°msX [\w apgph≥ Nnehm°p∂hcmWv XmZmXznI¿. BcmtWm ]q¿hnIcn¬\n∂p In´nb [\w \oXn]q¿hIa√msX Nnehm°p∂h¿ aqelc∑m¿. `rXy]oUbneqsSbpw Bfl]oUbneqsSbpw [\w kºmZn°p∂Xv BcmtWm Ah¿ IZcy∑m¿. XmZmXznIcptSsbm, aqelc∑mcptStbm [\w sIm≠v `mhnbn¬ B¿°pw {]tbmP\w D≠mIp∂n√. F∂m¬ IZcy∑mcpsS Iq´nsh® kzØv cmPmhn\pw, cmPtkhI∑m¿°pw I≈∑m¿°pw \n[nbmIp∂p Ü◊ü÷æµ÷µ÷Ñ ÜØ÷÷°÷æµ÷µ÷øî÷ Ü£÷‘√µ÷ £Ê¸¬÷ù÷¥÷ÀÖ Ü£÷‘£¸Ê¬÷ù÷Ñ ç„˙≤÷Í∏¸÷sÍ ◊Ø÷ ≥÷æ÷◊ü÷ ◊≥÷Å÷÷≥÷÷ï÷≠÷¥÷ÀÖ ç ÷µ÷÷‘Ÿ£÷≠÷Ñ Ø÷„π ¬÷÷≠÷À ª÷òî÷ª÷„òî÷◊≠÷ø÷÷î÷∏÷ù÷÷” ≥÷Êü÷≤÷ÿª÷” ç„˙µ÷÷‘ü÷ÀÖ ª÷òî÷÷Í ◊∆¸ √÷æ÷‘Ø÷÷ü÷ç ÷≠÷÷” Ü÷ê÷¥÷≠÷´÷∏¸¥÷ÀÖª÷òî÷Í≠÷ ç ÷µ÷‘ç ÷◊∏¸◊≥÷Ñ à∏¸≥÷œæ÷ü÷À √æ÷÷¥÷fl ◊æ÷çŒ˙flµ÷ü÷ÍÖ ª÷òî÷Í≠÷ ∏÷ñ÷Ñ Ü£÷‘ª÷÷≥÷Ñ Ø÷œ÷√÷÷£¸◊æ÷¨æ÷”√÷≠÷Í≠÷ ª÷÷Í∆¸ç˙flª÷ç˙ª÷÷≥÷ áæ÷Ö ∏÷ñ÷÷Í ª÷òî÷Í≠÷ ç ÷µ÷‘ç ÷∏¸ù÷” ç √µ÷ ≠÷÷¥÷ ç˙ªµ÷÷ù÷¥÷ÀÖ £Í¸æ÷ü÷÷◊Ø÷ µ÷◊£¸ ì÷÷Í∏¸Í¬÷„ ◊¥÷ª÷◊ü÷, ç„˙ü÷Ñ Ø÷œï÷÷≠÷÷” ç„˙ø÷ª÷¥÷ÀÖ ª÷òî÷Í≠÷ Ü£÷÷ÏØ÷÷µ÷” £¸ø÷‘µ÷≠÷À £Í¸ø÷” ç˙÷Íø÷” ◊¥÷°÷” ü÷≠°÷” ì÷ ≥÷Å÷µ÷◊ü÷Ö (√÷÷Í¥÷£Í¸æ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷) Spending excessively and spending on the undeserving (persons or undertakings) are the misuses of wealth. Even a Kubera who misuses wealth is reduced to the state of a beggar. (If the king does not meet the subjects), he would make the persons coming for getting some work done the victims of the goblins that extract bribes. The bribe happens to be the door for all sins. Those who do some work in return for a bribe will sell the master as if he were a goat (Urabhra). Getting profit through bribes on the part of the king (and others) is like acquiring an iron bolt through the destruction of the mansion. If the king gets that work done (by his servants) for some bribe, for whose welfare could it be? If the god also joins the thieves, from where can we expect safety for the subjects? By manifesting bribe as the mean of acquiring wealth one destroys (eats up) the kingdom, allies, and the administration. Wealth of the subjects of the kingdom is like a treasure fallen into (deposited in) a well, which can be discovered at a later time. (From Somadeva’s Nitisutras)

AXnhybhpw A¿lXbn√mØh¿°v \ev I epw ]WanS]mSnse c≠v tZmjßfmWv. Ipt_c\msW¶nepw [\w AanXambn D]tbmKn®m¬ bmNI\mbnØocpw. cmPmhv th≠ coXnbn¬ {i≤n°mXncp∂m¬ Imcyw t\Sm≥ hcp∂hsc AgnaXn°mcmb sNIpØm∑m¿ AgnaXn°pw ssI°qen°pw ]m{Xo±Xcm°pw. ssI°qenbmWv ]n∂oSv D≠mIp∂ F√m hn]Øp°fptSbpw ]SnhmXn¬. ssI°qen hmßp∂h≥ kz¥w bPam\s\, t]m‰n hf¿Ønb BSns\ F∂Xpt]mse hn¬°pIbmWv sNøp∂Xv. emt`—tbmSpIqSn ssI°qensb ImWp∂ cmPmhv AbmfpsS Xs∂ aWnaµncw \in∏n®v CcpºvXmgv \n¿Ωn°p∂Xpt]msebmWv. cmPmhv ssI°qensImSpØv Xs‚ tkhIsc ]WnsbSp∏n®m¬ AXv B¿°mWv KpWIcambn `hn°pI? tZh∑m¿ t]mepw I≈∑m¿°v Iq´p\n∂m¬ ]ns∂ {]PIƒ°v FhnsS \n∂mWv kwc£Ww In´pI. [\w kºmZn°m\p≈ am¿§ambn ssI°qen hf¿Øn sIm≠p h∂m¬ AXv cmPhwitØbpw tZitØbpw `cWtØbpw \in∏n°p∂p. {]PmkºØv F∂Xv C\ambn \nt£]n°s∏´ \n[n F∂Xpt]mse ]n¬°meØv {]tbmP\s∏SpØp∂XmWv.

UNIT: TWO ܨµ÷÷µ÷Ñ 2. ç˙÷Íø÷√÷¥÷„££À ø͸ ÷ÑÖ ABOUT TREASURY (KOSA)

µ÷Ñ ◊æ÷Ø÷◊£¸ √÷”Ø÷◊£¸ ì÷ √æ÷÷◊¥÷≠÷√ü÷≠°÷÷≥µ÷„£¸µ÷” ç˙÷ͬ÷µ÷◊ü÷ √÷”øª÷ͬ÷µ÷◊ü÷ √÷ ç˙÷Íø÷ÑÖÜ◊ü÷ø÷◊µ÷ü÷∏ü≠÷◊∆¸∏¸ùµ÷∏¸ï÷ü÷Ø÷œ÷µ÷Ñ æµ÷÷æ÷∆¸÷◊∏¸ç˙≠÷÷ù÷ç˙≤÷∆„¸ª÷Ñ ¥÷∆¸÷Ø÷◊£¸ æµ÷µ÷√÷∆¸øî÷Í◊ü÷ ç˙÷Íø÷ê÷„ù÷÷ÑÖ That which keeps the king efficient in administration both at times of adversity and prosperity is called kosa (kosayati – samslesayati iti). The merit of kosa are : excessive content of jewels, gold and silver, richness in the coins that are current and ability to stand the pressure of expenditure at times of adversity.

Hcp cmPmhns‚ `cW]camb Ignhns\ kºØnepw, B]Ønepw klmbn°p∂XmWv tImiw. (JP\mhv). [mcmfw cXv\w, kz¿Æw, sh≈n, Ct∏mƒ \nehnep≈ \mWb tiJcw F∂nhbpw Xncn®SnIfn¬ cmPyØns‚ NnehpIƒ \nb{¥n°¬ F∂nhbmWv tImiØns‚ KpW߃. ¨÷¥÷‘∆¸Íü÷÷Í√ü÷£÷÷£÷÷‘µ÷ ≥÷Èüµ÷÷≠÷÷” ≥÷∏¸ù÷÷µ÷ ì÷Ö Ü÷Ø÷£¸£÷’” ì÷ √÷”∏¸Åµ÷Ñ ç˙÷Íø÷Ñ ç˙÷Íø÷æ÷ü÷÷ √÷£÷ÖÖ Ü≠æ÷µ÷Ñ - ¨÷¥÷‘∆¸Íü÷÷ÍÑ Ü£÷÷‘µ÷ µ÷£÷÷ ≥÷Èüµ÷÷≠÷÷” ≥÷∏¸ù÷÷µ÷ ì÷, Ü÷Ø÷£¸£÷’” ì÷ ç˙÷Íø÷æ÷ü÷÷ √÷£÷ ç˙÷Íø÷Ñ √÷”∏¸Åµ÷ÑÖ Kosa should always be protected by the master for the purpose of Dharma, for material prosperity, for nourishing servants and for all contingencies in adversity.

1.F√m ImeØpw [¿ΩImcy߃ sNøm≥ th≠nbpw, [\kºmZ\Øn\pw, tkhI∑mcpsS ImcyØn\pw, B]ØpImeØv AXymhiyImcy߃ \n¿∆ln°m\pw th≠nbmWv JP\mhv kwc£n°s∏tS≠Xv. ç˙÷Íø÷” √÷”æ÷¨÷‘µ÷≠÷À àüØ÷Æ÷¥÷£÷‘¥÷„Ø÷µ÷„òï÷flü÷Ö ç„˙ü÷√ü÷√µ÷÷µ÷üµ÷÷” ¡÷͵÷÷”◊√÷ µ÷Ñ Ø÷œüµ÷∆”¸ ç ÷◊ç˙ùµ÷µ÷÷◊Ø÷ ç˙÷Íø÷” ≠÷ æ÷¨÷‘µ÷◊ü÷Ö(√÷÷Í¥÷£Í¸æ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷) One should employ the accumulated treasure only taking care to increase it. Whence can there be prosperity in future in the case of one who does not increase the kosa even by a kakini* per day? *Kakini is a coin used in olden days.It’s value is one fourth of a Panam.

t\SnsbSpØ [\w JP\mhns‚ A nhrZv[n°v th≠n D] tbmKnt°≠XmWv. Znhkhpw Hcp ImIWnsb¶nepw kºmZn°mXncp\m¬ `mhnbn¬ Fßs\bmWv tImiw h¿≤n°pI. tImi£bw kw`hn®m¬ Fßs\bmWv tImiw h¿≤n∏nt°≠Xv F∂v XpS¿∂v hniZoIcn°p∂p.

£Í¸æ÷¤æ£¸ï÷æ÷◊ù÷ï÷÷” ¨÷¥÷÷‘ ÷¨æ÷∏¸Ø÷◊∏¸ï÷≠÷÷≠÷„Ø÷µ÷÷Í◊ê÷¶æµ÷≥÷÷ê÷ÓÑ Ü÷ú¸∂-◊æ÷¨÷æ÷÷-◊≠÷µ÷÷Í◊ê÷-ê÷œ÷¥÷çÊ˙ô¸- ê÷◊ù÷ç ÷√÷íÀ˚ë÷-Ø÷÷¬÷¤ùõ¸-◊æ÷≥÷æ÷÷”ø÷Ø÷œüµ÷÷£÷≠÷ÓÑ √÷¥÷Ȩ£¸ï÷÷≠÷Ø÷£¸¶◊¸ æ÷ù÷√÷”◊æ÷≥÷÷ê÷Ø÷œ÷£÷‘≠÷ÓÑ Ü≠÷„Ø÷Å÷µ÷¡÷flç˙¥÷¤≠°÷Ø÷„∏÷¸ ◊Í ∆¸ü÷¡÷÷Í◊°÷µ÷◊¥÷°÷√÷÷¥÷≠ü÷÷≠ü÷Ø÷÷ª÷÷≠÷„≠÷µ÷ê÷È∆ê¸ ÷¥÷≠÷÷≥µ÷÷” ì÷ Å÷flù÷ç˙÷Íø÷Ñ ç˙÷Íø÷¥÷◊≥÷æ÷¨÷‘µ÷Íü÷ÀÖ (√÷÷Í¥÷£Íæ¸ ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷) The king whose treasure has diminished should increase it with the portions of materials left out after being used by the temples (gods) for religious purposes, by the Brahmins for sacrifices and by the merchants for paying the servants; with the receipt of a portion of wealth belonging to window, employees , village organizations, the society of prostitutes and the irreligious; through appeals of parting with some money sent to the prosperous citizens and villagers; with persuasive methods and visiting the houses of the ministers, priests, orthodox Brahmins, friends, founds, feudal lords and border – security officers whose wealth is not diminished. (Fr Somadeva Nitisutras)

tZhmebßfn¬ [¿Ωm\pjv T m\߃°v Nnehgn®Xpw,bmKmZnI¿ΩØn\v {_m“W¿ D]tbmKn®Xpw, I®hS°m¿ `rXy∑m¿°v \¬InbXpamb {ZhyØns‚ _m°n `mKwsIm≠v tImiw \nd°Ww. IqSmsX hn[hIfptSbpw, DtZymKÿcptSbpw, {Kma kwLS\IfptSbpw, thiym kwLS\IfptSbpw, \mkv X nIcptSbpw kzØns‚ Hcp `mKw kzoIcn°p∂XneqsSbpw tImiw h¿≤n∏n°Ww. [\mVycmb ]uc∑m¿°pw, {KmaoW¿°pw e`nt°≠p∂ kzØns‚ Hcp `mKw At]£n°p∂XneqtSbpw tImiw h¿≤n∏n°Ww. kºmZyw £bn®n´n√mØ a{¥nam¿, ]ptcmlnX∑m¿, t{imXnb∑m¿, kplrØp°ƒ, `q{]`p°ƒ, AXn¿Øn]meI∑m¿, F∂nhcpsS A\p\bØneqsSbpw, KrlKa\ØneqtSbpw t\Sp∂ [\w sIm≠v tImiw h¿≤n∏n°mhp∂XmWv .

≤÷ª÷Ø÷œï÷÷∏¸Å÷ù÷÷£÷’” µ÷ñ÷÷£÷’” ç˙÷Íø÷√÷”ê÷œ∆Ѹ Ö Ø÷∏¸°÷Í∆¸ ì÷ √÷„è÷£¸÷Í ≠÷ÈØ÷√µ÷÷≠µ÷øî÷ £„¸Ñè÷£¸ÑÖÖ √°÷flØ÷„°÷÷£÷’” çÈ˙ü÷÷Í µ÷øî÷ √æ÷÷ÍØ÷≥÷÷Íê÷÷µ÷ çÍ˙æ÷ª÷¥÷ÀÖ ≠÷∏¸ç ÷µ÷Óæ÷ √÷ ñ÷͵÷÷Í ≠÷ Ø÷∏¸°÷ √÷„è÷Ø÷œ£¸ÑÖÖ (ø÷„ç˙Œ ≠÷fl◊ü÷Ñ) Ü≠æ÷µ÷Ñ - ≠÷ÈØ÷√µ÷ ≤÷ª÷Ø÷œï÷÷∏¸Å÷ù÷÷£÷’,” µ÷ñ÷÷£÷’” ì÷ ç˙÷Íø÷√÷”ê÷œ∆¸Ñ Ø÷∏¸°÷ á∆¸ ì÷ √÷„è÷£¸ÑÖ Ü≠µ÷Ñ £„¸Ñè÷£¸Ñ ì÷Ö µ÷Ñ çÍ˙æ÷ª÷” √°÷flØ÷„°÷÷£÷’” √æ÷÷ÍØ÷≥÷÷Íê÷÷µ÷ ì÷ çÈ˙ü÷Ñ √÷Ñ ≠÷∏¸ç ÷µ÷ (á◊ü÷) ñ÷͵÷ÑÖØ÷∏¸°÷≠÷√÷„è÷Ø÷œ£Ñ¸ ãæ÷Ö The treasure collected for the purpose of protecting the army and the subjects and for sacrifices brings happiness both here and hereafter to the king. Other than this brings sorrow. That which is earned for one’s own wife and children and for merely one’s own pleasure, should be known as leading to hell and it will not bring happiness in the other world. (From Sukraniti)

2. ssk\yØnt‚bpw {]PIfptSbpw c£°pth≠nbpw, bmK߃°v th≠nbpw kamlcn°s∏Sp∂ [\w ClØnepw, ]cØnepw cmPmhn\v kpJw \¬Ip∂p. adn®mIs´ ZpxJhpw. BcmtWm `mcy°pw a°ƒ°pw kz¥w kpJt`mKØn\pw th≠n am{Xambn tImiw kºmZn°p∂Xv Abmƒ°v \cIw Xs∂ e`n°p∂p F∂v AdnbpI. ]ctemIØnepw CXv kpJw \¬Ip∂n√Xs∂. √÷Íü÷„≤÷≠¨÷÷Í æ÷◊ù÷åç˙¥÷‘ Ø÷œï÷÷◊¥÷°÷Ø÷◊∏¸ê÷œ∆¸ÑÖ ¨÷¥÷‘ç ÷¥÷÷£÷‘◊√÷¤¨£¸øî÷ ç˙÷Íø÷÷£Í¸ü÷ü÷À Ø÷œæ÷ü÷‘ü÷ÍÖÖ ç˙÷Íø÷¥÷ʪ÷÷Í ◊∆¸ ∏÷ï÷Í◊ü÷ Ø÷œæ÷÷£√√÷√÷÷æ÷‘ª÷÷Ó◊ç˙ç˙ÑÖ ãü÷ü÷À √÷æ÷’” ï÷∆¸÷üµ÷÷ø÷„ ç˙÷Íø÷æµ÷√÷≠÷æ÷÷≠÷À ≠÷ÈØ÷ÑÖÖ (ç ÷¥÷≠£¸ç˙≠÷fl◊ü÷√÷÷∏¸Ñ) Ü≠æ÷µ÷Ñ - √÷Íü÷„≤÷≠¨÷Ñ æ÷◊ù÷åç˙¥÷‘ Ø÷œï÷÷◊¥÷°÷Ø÷◊∏¸ê÷œ∆¸Ñ ¨÷¥÷‘ç ÷¥÷÷£÷‘◊√÷¤¨£¸Ñ ì÷ ãü÷ü÷À √÷æ÷’” ç˙÷Íø÷÷ü÷À Ø÷œæ÷ü÷‘ü÷ÍÖ ∏÷ï÷÷ ç˙÷Íø÷¥÷ʪ÷Ñ á◊ü÷ Ø÷œæ÷÷£¸Ñ √÷÷æ÷‘ª÷÷Ó◊ç˙ç˙Ñ Ö ç˙÷Íø÷æµ÷√÷≠÷æ÷÷≠÷À ≠÷ÈØ÷Ñ ãü÷ü÷À √÷æ÷’” Ü÷ø÷„ ï÷∆¸÷◊ü÷Ö Building or bridges, preparing merchant routes, acquiring the favour of subjects and allies and accomplishments of Dharma, Kama and Artha – these are achieved through kosa. “The kingship is rooted in kosa” – such is the universal saying. He who is destitute of kosa gives up all this? ( From Kamandakanitisara)

3. ]mew \n¿ΩmWw, I®hSw, P\ßfptSbpw kplrØp°fptSbpw Cjv S w t\SnsbSp°¬, [¿Ωw, Imaw, A¿∞w F∂nh t\Sepw, tImiØneqsS km[n°p∂XmWv. cmPXzw F∂Xv tImiØn¬ A[njv T nXamWv F∂ km¿∆euInIamb sNm√p≠v . tImian√mØ cmPmhv CsX√mw Dt]£n°p∂p. ç˙÷Íø÷÷Í ◊∆¸ ¥÷∆¸flØ÷ü÷fl≠÷÷” ï÷fl◊æ÷ü÷¥÷À, ≠÷ Ø÷œ÷ù÷÷ÑÖ Å÷flù÷ç˙÷Íø÷Í ◊∆¸ ∏÷ï÷÷ Ø÷÷Ó∏¸ï÷÷≠÷Ø÷£÷≠÷≠µ÷÷µ÷Í≠÷ ê÷œ√÷ü÷Í, ü÷ü÷÷Í ∏÷¬ô“¸¥÷Íæ÷ ≥÷æ÷ÍîîÊ˚≠µ÷¥÷ÀÖ ç˙÷Íø÷÷Í ◊∆¸ ∏÷ï÷Íüµ÷µ÷„îµ÷ü÷Í, ≠÷ ≥÷ÊØ÷ü÷fl≠÷÷” ø÷∏¸fl∏¸¥÷ÀÖ µ÷√µ÷ ∆¸√ü÷Í ¶¸æµ÷” √÷ ï÷µ÷◊ü÷Ö ¨÷≠÷∆¸fl≠÷Ñ ç˙ª÷°÷Íù÷÷◊Ø÷ üµ÷ïµ÷ü÷Í, ◊ç”˙ Ø÷„≠÷≠÷÷‘≠µ÷ÓÑÖ √÷ è÷ª÷„ ¥÷∆¸÷≠÷À ç„˙ª÷fl≠÷øî÷, µ÷√µ÷÷¤√ü÷ ¨÷≠÷¥÷≠µ÷Ê≠÷¥÷ÀÖ ◊ç”˙ ü÷µ÷÷ ¥÷∆¸¢÷µ÷÷ ç„˙ª÷fl≠÷ü÷µ÷÷ æ÷÷ , µ÷÷ ≠÷ √÷≠ü÷Ø÷‘µ÷◊ü÷ Ø÷∏÷≠÷ÀÖ (√÷÷Í¥÷£Íæ¸ ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷) Treasure is the life –principle of a king, vital airs are not so. He king whose kosa is diminished subjects the citizens and villagers to unjust exploitation (lit. swallows); then the entire kingdom would become void. Kosa is said to be the king, but not the body of the king. He who has wealth gets success. He who has no wealth is left even by his wife, why not by others? He who has wealth in tact is indeed deemed great and noble. What is the use of the greatness and the nobility which do not please others? (Form Somadeva’s Nitisutras)

JP\mhmWv cmPm°∑mcpsS PohXXzw, A√msX {]mWhmbph√. JP\mhv £bn°ptºmƒ cmPmhv \mKcnItcbpw, {KmaoWtcbpw A\ymbambn NqjWw sNøp∂p. Aßs\ cmjv { Sw Xs∂ iq\yamIp∂p. JP\mhv Xs∂bmWv cmPmhv F∂v

]dbs∏Sp∂p. A√msX cmPm°∑mcpsS icoca√.BcpsS ssIbnemtWm [\ap≈Xv Ah≥ t\Sp∂p. [\an√mØh≥ `mcybm¬ t]mepw Dt]£n°s∏Sp∂p. At∏mƒ ]ns∂ a‰p≈hcpsS Imcyw ]dtb≠Xpt≠m. B¿°mtWm [\ap≈Xv Ahs\ alm\mbpw, Ipeo\\mbpw AwKoIcn°p∂p. a‰p≈hsc kt¥mjn∏n°m≥ IgnbmØ alXzw sIm≠pw Ipeo\X sIm≠pw F¥mWv {]tbmP\w. æ÷≠÷¥÷ʪ÷÷Í ≥÷æ÷Íüç˙÷Íø÷÷Í ç˙÷Íø÷¥÷ʪ÷” ≤÷ª÷” √¥÷Èü÷¥÷ÀÖ ≤÷ª÷√÷”∏¸Å÷ù÷÷ü÷À ç˙÷Íø÷∏÷¬ô“¸æ÷Ȥ¨£¸∏¸◊∏¸Å÷µ÷ÑÖÖ ï÷÷µ÷ü÷Í ü÷°÷µ÷” √æ÷ê÷‘Ñ Ø÷œï÷÷√÷”∏¸Å÷ù÷Í≠÷ æ÷ÓÖ ´¸÷£¸ø÷÷≤£¸Ø÷œØ÷Ê∏¸” µ÷¨£¸≠÷” ü÷Æ÷flî÷√÷”ñ÷ç˙¥÷ÀÖÖ Ø÷µ÷÷‘Øü÷” ¬÷÷Íõ¸ø÷÷≤£÷≠÷÷” ¥÷¨µ÷¥÷” ü÷¨£¸≠÷” √¥÷Èü÷¥÷ÀÖ ÿ°÷”ø÷£¸≤£¸Ø÷œØ÷Ê∏¸” √µ÷÷ü÷À ç„˙ô„¸¥≤÷√µ÷÷Í¢÷¥÷” ¨÷≠÷¥÷ÀÖÖ Ü≠æ÷µ÷Ñ - ç˙÷Íø÷Ñ ≤÷ª÷¥÷ʪ÷Ñ ≥÷æ÷Íü÷À, ≤÷ª÷” ç˙÷Íø÷¥÷ʪ÷” √¥÷Èü÷¥÷ÀÖ≤÷ª÷√÷”∏¸Å÷ù÷÷ü÷À ç˙÷Íø÷- ∏÷¬ô“¸æ÷Ȥ¨£¸Ñ Ü◊∏¸Å÷µ÷Ñ ì÷Ö Ø÷œï÷÷√÷”∏¸Å÷ù÷Í≠÷ ü÷ü÷À °÷µ÷” √æ÷ê÷‘Ñ æ÷Ó ï÷÷µ÷ü÷ÍÖ µ÷ü÷À ¨÷≠÷” ´÷£¸ø÷÷≤£¸- Ø÷œØ÷Ê∏¸” ü÷ü÷À ≠÷flî÷√÷”ñ÷ç˙¥÷ÀÖ ¬÷÷Íõ¸ø÷÷≤£÷≠÷÷” Ø÷µ÷÷‘Øü÷” ü÷ü÷À ¨÷≠÷” ¥÷¨µ÷¥÷” √¥÷Èü÷¥÷ÀÖ ÿ°÷”ø÷£¸≤£¸£¸- Ø÷œØ÷Ê∏¸” ¨÷≠÷” ç„˙ô„¸¥≤÷√µ÷ à¢÷¥÷” (¨÷≠÷”) √µ÷÷ü÷ÀÖ Kosa depends upon the army and army depends upon kosa. Through the protection of army the kosa and the country prosper and enemies are destroyed. Those three (kosavrddhi, etc) and heaven are achieved through the protection of kosa. That wealth which sees through 12 years is of the low order; the wealth which is enough for 16 years is of the middle order; and the wealth which sees the family through 30 years is of the highest order. (From Sukraniti)

4. tImisØ B{ibn®v ssk\yhpw, ssk\ysØ B{ibn®v tImihpw \ne\n¬°p∂p. ssk\y kwc£WØneqsS tImihpw cmPyhpw A`nhr≤ns∏SpIbpw, i{Xp°ƒ C√mXm°s∏SpIbpw sNøp∂p. {]Pmkwc£WØneqsS Ah aq∂pw (tImihr≤n, cmjv { Shr≤n, i{Xp\miw) kz¿§hpw t\Sm≥ Ignbp∂p. bmsXmcp [\amtWm 12 sIm√°mew t\m°n kwc£n°phm≥ Ignbp∂Xv AXv \oNambpw, 16 sIm√°mew t\m°n kwc£n°phm≥ Ignbp∂Xv AXv a≤yaambpw, 30 sIm√w Hcp IpSpw_sØ t\m°n kwc£n°p∂Xv DØaambpw IW°m°s∏Sp∂p. Ø÷œî÷÷∏√÷¥÷Ȥ¨£‹˚øî÷◊ ∏¸°÷÷≠÷„ê÷œ∆¸øî÷÷Í∏¸◊≠÷ê÷œ∆¸÷Í µ÷„åü÷Ø÷œ◊ü÷¬÷ͨ÷Ñ √÷√µ÷√÷”Ø÷ü÷À Ø÷ùµ÷≤÷÷∆„¸ªµ÷” àØ÷√÷ê÷‘- Ø÷œ¥÷÷ÍÅ÷Ñ Ø÷◊∏¸∆¸÷∏¸Å÷µ÷÷Í ◊∆¸∏¸ùµ÷÷ÍØ÷÷µ÷≠÷◊¥÷◊ü÷ ç˙÷Íø÷æ÷Ȥ¨£¸ÑÖØ÷œ◊ü÷≤÷≠¨÷Ñ Ø÷œµ÷÷Íê÷÷Í æµ÷æ÷∆¸÷∏¸÷Í æ÷√ü÷÷∏¸Ñ Ø÷◊∏¸∆¸÷Ø÷ù÷¥÷„Ø÷≥÷÷Íê÷Ñ Ø÷◊∏¸æ÷ü÷‘≠÷¥÷Ø÷∆¸÷∏¸øî÷Í◊ü÷ ç˙÷Íø÷Å÷µ÷ÑÖ The prosperity of the kingdom (pracara), showing regard towards good conduct (professions), controlling the thieves, prohibiting the employees (from grabbing wealth), wealth of crops, abundance of merchandise, freedom from calamities, non – exemption from taxes and the accumulation of gold – these are the means to the increase of kosa. Obstruction, investment in loan, dealing in merchandise fabrication of accounts, loss of revenue, self – enjoyment, barter and defalcation are the causes of the depletion of treasury.

(From Kautilya’s Arthasastra)

tImim`nhr≤n F∂Xv cmPyØns‚ kar≤n, kZv hrØØns‚ AwKoImcw, tNmc∑msc \nb{¥n°¬, DtZymKÿcpsS hIam‰n Nnehgn°¬ XSb¬, Irjnbn¬ \n∂p≈ hchv, hym]mc®c°pIfpsS B[nIyw, Zpc¥ßfpsS C√mbva, Hgnhm°s∏´Icw kab]cn[n°v tijw hmßpI, Xncpap¬°mgvNIƒ F∂nhbmWv. \nIpXn]ncnhnse A]mIXIƒ, JP\mhnep≈ [\saSpØv ISw sImSp°¬ JP\mhnse [\w sIm≠v I®hSw sNøpI, I≈°W°v D≠m°pI, hchne[nIw Nnehp sNøpI, kzbamtbm a‰p≈h¿°v \¬Intbm cmPkzØns‚ D]tbmKw, NXn, cmPkzØns‚ A]lcWw F∂nh tImi£bØns‚ ImcW߃ BIp∂p. Å÷flù÷” ≤÷ª÷” æ÷¨÷‘µ÷◊ü÷ √æ÷ü÷÷Í ê÷È≈ù÷÷◊ü÷ ì÷ Ø÷œï÷÷ÑÖ ç˙÷Íø÷æ÷÷≠÷À Ø÷È◊£÷æ÷flØ÷÷ª÷Ñ Ø÷∏Ó¸∏¸Øµ÷„Ø÷ï÷flæµ÷ü÷ÍÖÖ Ü≠µ÷÷µ÷Í≠÷÷Ÿï÷ü÷÷Í µ÷√¥÷÷™Í≠÷ ü÷üØ÷÷Ø÷≥÷÷çÀ˙ ì÷ √÷ÑÖ √÷„Ø÷÷°÷ü÷÷Í ê÷È∆¸flü÷” µ÷߸¢÷” æ÷÷ æ÷¨÷‘ü÷Í ì÷ µ÷ü÷ÀÖÖ ¥÷÷ª÷÷ç ÷∏√µ÷ æ÷Èüµ÷Óæ÷ √æ÷æ÷Ø÷œï÷÷∏¸Å÷ù÷Í≠÷ ì÷ Ö ø÷°÷„” ◊í˚ ç˙∏¸£¸flçÈ˙üµ÷ ü÷¨£¸≠÷ÓÑ ç˙÷Íø÷æ÷¨÷‘≠÷¥÷ÀÖÖ ç˙∏¸÷◊Í ü÷ √÷ ≠÷ÈØ÷Ñ ¡÷ͬö¸÷Í ¥÷¨µ÷¥÷÷Í æ÷Óøµ÷æ÷È◊¢÷ü÷ÑÖ Ü¨÷¥÷Ñ √÷Íæ÷µ÷÷ £¸ùõ¸ü÷fl£÷‘£¸Íæ÷ç˙∏¸ê÷œ∆¸ÓÑÖÖ (ø÷„çŒ˙≠÷fl◊ü÷Ñ) Å÷flù÷” ≤÷ª÷” æ÷¨÷‘µ÷◊ü÷Ö √æ÷ü÷Ñ Ø÷œï÷÷Ñ ê÷È≈ù÷÷◊ü÷ ì÷ Ö ç˙÷Íø÷æ÷÷≠÷À Ø÷È◊£÷æ÷flØ÷÷ª÷Ñ Ø÷∏Ó¸Ñ Ü◊Ø÷ àØ÷ï÷flæµ÷ü÷ÍÖ µ÷Í≠÷ µ÷√¥÷÷£À Ü≠µ÷÷µ÷Í≠÷ Ü÷Ÿï÷ü÷Ñ √÷Ñ ü÷üØ÷÷Ø÷≥÷÷çÀ˙ ì÷Ö µ÷ü÷À √÷„Ø÷÷°÷ü÷Ñ ê÷È∆¸flü÷” £¸¢÷” æ÷÷ ü÷ü÷À æ÷¨÷‘ü÷Í ì÷ Ö √æ÷Ø÷œï÷÷∏¸Å÷ù÷Í≠÷ ¥÷÷ª÷÷ç ÷∏√µ÷ æ÷Èüµ÷÷ ãæ÷ ì÷ ø÷°÷„” ç˙∏¸£¸flçÈ˙üµ÷ ü÷¨£¸≠÷ÓÑ ç˙÷Íø÷æ÷¨÷‘≠÷” µ÷Ñ ç˙∏¸÷◊Í ü÷ √÷Ñ ≠÷ÈØ÷Ñ ¡÷ͬö¸Ñ ◊∆¸Ö æ÷Óøµ÷æ÷È◊¢÷ü÷Ñ µ÷Ñ ç˙÷Íø÷” æ÷¨÷‘µ÷◊ü÷ √÷Ñ ≠÷ÈØ÷Ñ ¥÷¨µ÷¥÷ÑÖ µ÷Ñ √÷Íæ÷µ÷÷ £¸ùõ¸ü÷fl£÷‘£¸Í æ÷ç˙∏¸ê÷œ∆¸ÓÑ ì÷ ç˙÷Íø÷” æ÷¨÷‘µ÷◊ü÷ √÷Ñ ≠÷ÈØ÷Ñ Ü¨÷¥÷ÑÖ The king with his treasury can increase the depleted army, maintain himself and his subject. Even others depend on him. He inherits the sins of that person from whom the in justly earned wealth is acquired. That which is taken from or given to worthy persons increases. Through the profession and making the enemy to pay the taxes, he should develop his kosa with the riches of the enemy. He who develops the treasury so is the best king. He who does so in the manner of a vaisya is of the middle type. He is of the low type who does so through fines or taking taxes from the holy persons and the temples. (From Sukraniti)

5. cmPmhn\v Xs‚ JP\mhpsIm≠v timjn®pt]mb ssk\ysØ _es∏SpØmw, kz¥w Imcyhpw {]PIfpsS Imcyhpw t\m°mw, JP\mthmSpIqSnb cmPmhv i{Xp°fm¬ t]mepw B{ibn°s∏Sp∂p. A\ymbamb coXnbn¬ t\Snb [\w ]nSn®Sp°p∂XneqsS cmPmhpw ]m]Øn\v ]m{XambnØocp∂p. kXv ] m{Xßfn¬ \n∂v kzoIcn®Xpw kXv ] m{X߃°v \¬InbXpamb [\w h¿≤n°p∂p. ame°mc≥ ]q°ƒ tIm¿Øp≠m°p∂Xpt]mse i{Xp°sf \nIpXn ZmbI∑mcm°n AhcpsS [\w sIm≠v JP\mhv s]cp∏n®v kz¥w {]PIsf tIm¿ØnW°n c£n°Ww. C{]Imcw sNøp∂ cmPmhmWv t{ijv T ≥ (DØa≥). I®hS°tÆmsS tImiw h¿≤n∏n°p∂h≥ a≤ya\pw, t£{Xßfn¬ \n∂pw, hnip≤cn¬ \n∂pw \nIpXnbpw, ]ngbpw CuSm°p∂ cmPmhv A[a\pw BIp∂p.

UNIT: THREE

ܨµ÷÷µ÷Ñ 3. æ÷÷ü÷÷‘√÷¥÷„ßø¸Í ÷ÑÖÖ CHAPTER 3. ABOUT VARTA Ü÷≠æ÷fl◊Å÷ç˙‡” °÷µ÷‡” æ÷÷ü÷÷’” £¸ùõ¸≠÷flÿü÷ ì÷ Ø÷÷Ÿ£÷æ÷ÑÖ ü÷◊´¸™ŒÓ√ü÷¤üçŒ˙µ÷÷ÍØ÷Íü÷Óøî÷◊î÷≠ü÷µ÷Í£À¸ ◊æ÷≠÷µ÷÷¤≠æ÷ü÷ÑÖÖ (ç ÷¥÷≠£¸ç˙≠÷fl◊ü÷√÷÷∏¸Ñ) Ü≠æ÷µ÷Ñ - Ø÷÷Ÿ£÷æ÷Ñ ◊æ÷≠÷µ÷÷¤≠æ÷ü÷Ñ √÷≠÷À Ü÷≠æ÷fl◊Å÷ç˙‡ °÷µ÷‡ æ÷÷ü÷’” £¸ùõ¸≠÷flÿü÷ ì÷ ü÷◊´¸™ÑÓ ü÷¤üçŒ˙µ÷÷ÍØ÷Íü÷ÓÑ ◊î÷≠ü÷µ÷Íü÷ÀÖ A king who is disciplined should take care of Anviksiki, Trayi (Veda), Varta and Dandaniti (Polity) with the help of those who know those lore (Vidya) and those that practice them. (From Kamandakanitisara)

1.hn\bm\znX\mb cmPmhv B\zo£nIo (kwJyw, tbmKw, temImbXw ChbmWv B\zo£nIo) {Xbo (kmaw,EIv , bPp v F∂o aq∂v thZ߃) hm¿Øm, Zfi\oXn F∂nh CXv Adnbp∂hcptSbpw, AXv {]tbmKn°p∂hcptSbpw klmbtØmsS a\ nem°Ww. æ÷÷ü÷÷‘√÷¥÷Ȩ£¸÷Ó ◊∆¸ √÷æ÷÷‘Ñ √÷¥÷Ȩ£¸µ÷÷Í ∏÷ñ÷÷¥÷ÀÖ ü÷√µ÷ è÷ª÷„ √÷”√÷÷∏͸ √÷„è÷¥÷À, µ÷√µ÷ çÈ˙◊¬÷Ñ ¨÷Í≠÷æ÷Ñ ø÷÷ç˙æ÷÷ô¸∂Ñ √÷©≠µ÷„£¸Ø÷÷≠÷” ì÷ Ö (√÷÷Í¥÷£Íæ¸ ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷) The prosperity in varta is the source of all prosperity on the part of kings. He alone is happy in life, which has agriculture, cows, vegetable gardens and a well belonging to his house. (From Somadeva’s Nitisutrani)

hm¿ØbpsS kar≤nbneqsSbmWs{X cmPm°∑m¿°v F√m sFizcyßfpw h∂p tNcp∂Xv . GsXmcp cmPmhns‚ cmPyØv Irjnbpw, ]ip°fpw. ]®°dnbpw, DZym\hpw, Krlßfn¬ Xo\pw, IpSnbpw \ne\n¬°p∂pthm B cmPyØv kpJw D≠mIp∂p. ç„˙√÷fl£¸ç˙È ◊¬÷æ÷÷◊ù÷ïµ÷” ê÷÷Í∏¸Å÷÷ æ÷÷ü÷‘µ÷÷Íîµ÷ü÷ÍÖ √÷”Ø÷Æ÷÷Í æ÷÷ü÷‘µ÷÷ √÷÷¨÷„≠÷‘ æ÷È¢÷Í≥÷‘µ÷¥÷Èîî˚◊ü÷ÖÖ (ø÷„çŒ˙≠÷fl◊ü÷Ñ) Ü≠æ÷µ÷Ñ - ç„˙√÷fl£¸ç˙È ◊¬÷æ÷÷◊ù÷ïµ÷” ê÷÷Í∏¸Å÷÷ (ì÷) æ÷÷ü÷‘µ÷÷ àîµ÷ü÷ÍÖ æ÷÷ü÷‘µ÷÷ √÷÷¨÷„Ñ √÷”Ø÷Æ÷Ñ æ÷È¢÷ÍÑ ≥÷µ÷” ≠÷ ä˙îî˚◊ü÷ Ö Money- lending, agriculture, commerce and cattlerearing come under varta. One who is blessed with the prosperity of varta does not entertain any fears about livelihood.

(From Kamandakanitisara)

2. ]WanS]mSpw, Irjn, I®hSw, ]ip]cn]me\w F∂nhbpamWv hm¿Ø. hm¿Øbm¬ kº∂\mbh≥ PohnX hrØnsb°pdn®v H´pw `bt°≠Xn√. Ø÷÷ø÷„Ø÷÷ªµ÷” çÈ˙◊È ¬÷Ñ Ø÷ùµ÷” æ÷÷ü÷÷‘ æ÷÷ü÷÷‘ ü÷„ ï÷flæ÷≠÷¥÷ÀÖ √÷”Ø÷Æ÷÷Í æ÷÷ü÷‘µ÷÷ √÷÷¨÷„≠÷‘ æ÷È¢÷Í≥÷‘µ÷¥÷Èîî˚◊ü÷ÖÖ (ç ÷¥÷≠£¸ç˙≠÷fl◊ü÷√÷÷∏¸Ñ) Ü≠æ÷µ÷Ñ - Ø÷÷ø÷„Ø÷÷ªµ÷” çÈ˙◊¬÷Ñ Ø÷ùµ÷” (ì÷) æ÷÷ü÷÷‘Ö æ÷÷ü÷÷‘ ü÷„ ï÷flæ÷≠÷¥÷ÀÖ æ÷÷µ÷‘µ÷÷ √÷÷¨÷„Ñ √÷”Ø÷Æ÷Ñ æ÷È¢÷ÍÑ ≥÷µ÷” ≠÷ ä˙îî˚◊ü÷Ö Animal husbandry, Agriculture and Commerce are Varta. Varta itself is life. One who is blessed with the prosperity of Varta does not entertain any fears about livelihood

3. ]ip]cn]me\w, Irjn, I®hSw F∂nhbmWv hm¿Ø. hm¿Ø Xs∂bmWv PohnXw. hm¿Øbm¬ kº∂\mbh≥ PohnX hrØnsb°pdn®v H´pw `bt°≠Xn√. ◊∆¸∏¸ùµ÷æ÷√°÷¨÷÷≠µ÷÷◊£¸ æ÷÷∆¸≠÷÷◊£¸ ü÷£÷Óæ÷ ì÷Ö ü÷£÷÷≠µ÷Í ¶¸æµ÷◊≠÷î÷µ÷÷Ñ Ø÷œï÷÷ü÷Ñ √÷”≥÷æ÷¤≠ü÷ ◊∆¸ÖÖ æ÷÷ü÷÷‘ Ø÷œï÷÷ √÷÷¨÷µ÷◊ü÷ æ÷÷ü÷÷‘ æ÷Ó ª÷÷Íç √÷”¡÷µ÷÷Ö Ø÷œï÷÷µ÷÷” æµ÷√÷≠÷√£÷÷µ÷÷” ≠÷ ◊ç ¤òî÷£¸◊Ø÷ ◊√÷¨µ÷◊ü÷ÖÖ (¥÷≠÷„√¥÷È◊ü÷Ñ) Ü≠æ÷µ÷Ñ - ◊∆¸∏¸ùµ÷æ÷√°÷¨÷÷≠µ÷÷◊£¸ ü÷£÷÷ ãæ÷ æ÷÷∆¸≠÷÷◊£¸ ì÷, ü÷£÷÷ Ü≠µ÷Í ¶¸æµ÷◊≠÷î÷µ÷Ñ Ø÷œï÷÷ü÷Ñ ◊∆¸ √÷”≥÷æ÷◊ü÷Ö Ø÷œï÷÷ æ÷÷ü÷÷’” √÷÷¨÷µ÷◊ü÷, æ÷÷ü÷÷‘ æ÷Ó ª÷÷Íç √÷”¡÷µ÷÷, Ø÷œï÷÷µ÷÷” æµ÷√÷≠÷√£÷÷µ÷÷” ◊ç˙¤òî÷£¸◊Ø÷ ≠÷ ◊√÷¨µ÷◊ü÷Ö Gold, cloths, grains, as also conveyances, etc., and other collections of materials come from the subject. The subjects maintain varta and varta depends upon the people. When subjects are in difficulties nothing can be achieved. (From Manusmrti)

4. kz¿Æw, hkv { Xw, [m\yw AXpt]mse hml\߃, a‰v {Zhy߃ F∂nhsb√mw {]PIfn¬ \n∂v D≠mIp∂p. hm¿Øsb t\Sp∂Xpw {]PIƒ Xs∂. hm¿ØbmIs´ temIm{inXamWt√m. {]PIƒ £oWn®m¬ H∂pw t\Sm≥ km[n°n√. ∏÷ñ÷Ñ ü÷≠°÷Ø÷÷ͬ÷ù÷Í ◊≠÷µ÷÷Í◊ê÷≠÷÷¥÷„ü√÷æ÷Ñ, ¥÷∆¸÷ø” î÷ ç˙÷Íø÷Å÷µ÷ÑÖ ◊≠÷üµ÷” ◊∆¸∏¸ùµ÷æµ÷µ÷Í≠÷ ¥÷Íπ˝∏¸◊Ø÷ ◊∆¸ ◊Å÷µ÷ü÷ÍÖ ü÷°÷ √÷£Ó¸æ÷ £„¸Ÿ≥÷Å÷” µ÷°÷ ∏÷ï÷÷ ◊æ÷√÷÷¨÷µ÷◊ü÷Ö √÷¥÷„¶√µ÷ ◊Ø÷Ø÷÷√÷÷µ÷÷” ç„˙ü÷÷Í ◊∆¸ ï÷ê÷◊ü÷ ï÷ª÷÷◊≠÷Ö In the administration of the king, the employees have happiness, but it involves diminution of kosa. Even the Meru mountain (golden mountain) becomes exhausted through the spending of gold every day. Adversity ever prevails there where the king mismanages (the kosa). When the ocean itself is thirsty, where else can we get water in the world?

cmPmhns‚ X\v{Xt]mjWØn¬ DtZymKkvY¿ kt¥mjn°p∂p. F∂m¬ AXv KpcpXcamb tImi£bØn\v ImcWamIp∂p. F∂pw kz¿Æw Nnehp sNbvXm¬ tacp ]¿∆Xw t]mepw £bn®p t]mIpw. FhnsSbmtWm cmPmhv Zp¿`cWm[nImcnbmIp∂Xv AhnsS Zmcn{Zyw hnfbmSpw. kap{ZØn\v Zmln®m¬ ]ns∂ `qanbn¬ FhnsSbmWv Pew. Ø÷œï÷÷≠÷÷” √æ÷µ÷”ï÷flæ÷¨÷≠÷” Ü£¸ø÷‘µ÷ü÷÷Í ∏÷ñ÷Ñ ¥÷∆¸ü÷fl ∆¸÷◊≠÷Ñ, ¥÷≠÷√ü÷÷Ø÷Ñ Å÷„¤üØ÷Ø÷÷√÷÷ ÜØ÷œü÷flç ÷∏÷ü÷À Ø÷÷Ø÷” ì÷Ö ø÷„ªç˙æ÷Ȥ¨£¸Ñ ≤÷ª÷÷üØ÷ùµ÷ê÷œ∆¸ù÷” ì÷ £Í¸ø÷÷≠ü÷∏¸≥÷÷ùõ÷≠÷÷” ÜØ÷œæ÷Íø÷Í ∆͸ü÷„ÑÖ When the king does not provide the subject money required for their livelihood, there will be great calamity to him; he will have mental torture and sin also for not enhancement of taxes and confiscation of merchandise by force are the causes for the non-entry of foreign merchandise.

P\߃°v D]Poh\Øn\p≈ [\w cmPmhv e`yam°p∂ns√¶n¬ At±lØn\v henb Zpc¥w t\cntS≠nhcpw. am{Xa√ At±lØn\v a\kv X m]hpw, {]PIfpsS hni∏pw Zmlhpw AS°mØXns‚ t]cn¬ ]m]hpw h∂p tNcpw. \nIpXn h¿≤\bpw, _em¬°mcambn Nc°v ]nSns®Sp°epw hntZiØp \n∂p≈ Nc°pIfpsS hchn\v XSkamIp∂p. ü÷„ª÷÷¥÷÷≠÷µ÷÷Í∏¸æµ÷æ÷√£÷÷ æµ÷æ÷∆¸÷∏”¸” £Ê¸¬÷µ÷◊ü÷Ö æ÷◊ù÷åçÈ˙ü÷÷Í Üë÷‘Ñ ¤√£÷ü÷÷≠÷À Ü÷ê÷≠ü÷„ç ÷”øî÷ Ø÷flõ¸µ÷◊ü÷Ö £Í¸ø÷ç ÷ª÷≥÷÷ùõ÷Ø÷ÍÅ÷µ÷÷ æ÷÷ √÷æ÷÷‘ë÷÷Ï ≥÷æ÷Íü÷ÀÖØ÷ùµ÷ü÷„ª÷÷¥÷÷≠÷◊æ÷ø÷„¨£¸÷Ó ∏÷ï÷÷ √æ÷µ÷” ï÷÷ê÷ȵ÷÷ü÷ÀÖ ≠÷ æ÷◊ù÷ê≥µ÷Ñ √÷¤≠ü÷ Ø÷∏͸ Ø÷øµ÷ü÷÷Í∆¸∏÷ÑÖ √Ø÷Ø÷¨÷‘µ÷÷ æ÷Ȩ£”¸” ¥÷ʪµ÷” ≥÷÷ùõ͸¬÷„ ∏÷ñ÷Ñ, µ÷£÷÷Í◊î÷ü÷” ¥÷ʪµ÷” ◊æ÷çŒ˙Í ü÷„ÑÖܪØ÷¶¸æµ÷Íù÷ ¥÷∆¸÷≥÷÷ùõ”¸” ê÷È≈ù÷ü÷Ñ ¥÷ʪµ÷÷◊æ÷≠÷÷ø÷Í≠÷ ü÷£À≥÷÷ùõ”¸” ∏÷ñ÷ÑÖ Ü≠µ÷÷µ÷÷ÍØ÷ÍÅ÷µ÷÷ √÷æ÷Ï ◊æ÷≠÷øµ÷¤≠ü÷Ö Ü≠µ÷÷µ÷æ÷Ȥ¨£¸ü÷÷Íæ÷÷¨÷„◊‘ ¬÷ç ÷Ñ ü÷≠°÷” ç˙÷Íø÷” £Í¸ø÷” ì÷ ≠÷÷ø÷µ÷¤≠ü÷Ö (√÷÷Í¥÷£Í¸æ÷≠÷fl◊ü÷√÷Ê°÷÷◊ù÷) The mismanagement of weights and measures spoils the business. The prices increased by the merchants torments the local population and also those that come from outside. All prices should be in accordance with the place, time and quality of the merchandise. In respect of correctness of weights and measures the king should take personal care. There is nobody other than merchants who steals you before your very eyes. The excess of the price raised in biddings of merchandises should go to the king and only the correct price should belong to the vendor. That merchandise, which a merchant buys at the rate of a large quantity for a paltry price, should come to the king so that its real price is not lost. When injustice prevails, those merchants who desire to prosper by unfair means (black – marketers, etc.), destroy the administration, the treasury and ultimately the whole country. (From Somadeva’s Nitisutras)

Xpemkns‚bpw, Afhp]IWßfptSbpw hyhÿbn√mbva I®hSsØ C√mXm°pw. I®hS°mcm¬ \n¿Æbn°s∏Sp∂ hneIb‰w \m´pImtcbpw hntZinItfbpw Hcp t]mse ]oUn∏n°p∂p. Nc°pIfpsS KpW\nehmcw, tZiw, Imew, F∂nh A\pkcn®mWv hne \n›bnt°≠Xv . Nc°pIfptSbpw, Xpet\m]cIWßfptSbpw hnip≤nbn¬ cmPmhv {]tXyIw {i≤]Xn∏n°Ww . I®hS°msct∏mse t\m°n \n¬t° I°p∂h¿ thsdbn√ Xs∂. teeØneqsS A[nIambn e n°p∂ [\w JP\mhnte°v t]mtI≠XmWv. bYm¿∞ hnebneqsS e`n°p∂ em`Øn\v am{Xta I®hS°mc\v A¿lXbp≈q. Npcpßnb Nnehn¬

[mcmfw Nc°pIƒ hmßnIq´p∂ I®hS°mcs‚ Nc°v AXns‚ bYm¿∞ hne \jv S s∏SmsX cmPmhv ]nSns®Spt°≠XmWv . A\ymbsØ AhKWn®m¬ k¿∆w \in°pw. A\ymbw \SamSptºmƒ AhnlnXambn [\w t\Sm≥ B{Kln°p∂ I≈°®hS°m¿ `cW hyhÿtbbpw, JP\mhnt\bpw BXy¥nIambn cmjv { SsØ Xs∂bpw \in∏n°p∂p. æ÷Óøµ÷√ü÷„ çÈ˙ü÷√÷”√ç ÷∏¸Ñ çÈ˙üæ÷÷ £÷∏¸Ø÷◊∏¸ê÷œ∆¸¥÷ÀÖ æ÷÷ü÷÷‘µ÷÷” ◊≠÷üµ÷µ÷„åü÷Ñ √µ÷÷üØ÷ø÷Ê≠÷÷” ì÷Óæ÷ ∏¸Å÷ù÷ÍÖÖ (¥÷≠÷„√¥÷È◊ü÷Ñ) Ü≠æ÷µ÷Ñ - çÈ˙ü÷√÷”√ç ÷∏¸Ñ æ÷Óøµ÷Ñ ü÷„ £÷∏¸Ø÷◊∏¸ê÷œ∆¸” çÈ˙üæ÷÷ æ÷÷ü÷÷‘µ÷÷” ◊≠÷µ÷„åü÷Ñ Ø÷ø÷Ê≠÷÷¥÷Íæ÷ ì÷ ∏¸Å÷ù÷Í √µ÷÷ü÷ÀÖ A vaisya after initiation, etc., and marriage, should always be engaged in commerce and in the rearing of cattle. (From Manusmrti)

kwkv I mc{InbIƒ sNøs∏´ sshiy¿ hnhmlw Ign®v hmWnPyØn¬ G¿s∏Sptºmƒ ]ip°fpsSbpw kwc£WØn¬ hym]rX\mIp∂p. æ÷Óøµ÷√µ÷ ܨµ÷µ÷≠÷” µ÷ï÷≠÷” £÷≠÷” çÈ˙◊¬÷Ø÷ø÷„Ø÷÷ªµ÷Í æ÷÷◊ù÷ïµ÷÷ ì÷ Ö çÈ˙◊¬÷Ø÷ø÷„Ø÷÷ªµ÷Í æ÷÷◊ù÷ïµ÷÷ ì÷ æ÷÷ü÷÷‘, ¨÷÷≠µ÷Ø÷ø÷„◊∆¸∏¸ùµ÷ç„˙ص÷◊æ÷¤¬ô¸Ø÷œ£÷≠÷÷£¸÷ØÓ ÷ç ÷◊∏¸ç˙flÖ ü÷µ÷÷ √æ÷Ø÷Å÷” ì÷ Ø÷∏¸Ø÷Å÷” æ÷ø÷flç˙∏¸÷◊Í ü÷ ç˙÷Íø÷£¸ùõ÷≥µ÷µ÷÷¥÷ÀÖÖ (ç˙÷Ó◊ô¸ª÷flµ÷÷£÷‘ø÷÷√°÷¥÷À) The duties of a vaisya are : study (of Veda etc.) performing sacrifices, presenting gifts, agriculture and commerce. Agriculture, cattle – rearing and commerce constitute varta. It is beneficial as it provides corn, cattle, gold, forest – produce and labour (visti). Thus the King wins his own people and the people of other countries through treasury and the army (danda). (From Kautilya’s Arthasastra)

A≤yb\w, bmKw sNø¬, Zm\w Irjn, ]ip ]cn]me\w, I®hSw F∂nhbmWv sshiys‚ [¿Ω߃. Irjn, ]ip]cn]me\w, hmWnPyw F∂nhbmWv hm¿Ø. [m\yw, ]ip°ƒ, kz¿Æw, sh≈n, ht\ym¬∏߃, sXmgn¬ F∂nhsb√mw krjv S n°p∂XneqsS hm¿Ø {]tbmP\IcamIp∂p. C{]Imcw cmPmhv JP\mhpw, in£m \S]SnIfpw sIm≠v kztZinItfbpw, hntZinItfbpw Hcpt]mse hioIcn°p∂p.

UNIT : FOUR

ܨµ÷÷µ÷Ñ 4 ø÷„ªç ÷¨µ÷Å÷ÑÖ THE SUPERINTENDENT OF TOLLS ø÷„ªç ÷¨µ÷Å÷Ñ ø÷„ªç˙ø÷÷ª÷÷” ¨æ÷ï÷” ì÷ Ø÷œ÷íÀ˚¥÷„è÷¥÷„£¸í˚À¥÷„è÷” æ÷÷ ¥÷∆¸÷´÷∏÷≥µ÷÷ø÷Í ◊≠÷æ÷Íø÷µ÷Íü÷ÀÖ The Superintendent of Tolls should establish near the large gate of the city of the Toll-house and its flag, facing the north or the east.

ip¬°m≤y£≥ almZzmcØns‚ ({]thi\ IhmSØns‚) kao]Øv Ingt°mt´m, hSt°mt´m A`napJambn Np¶∏pc ÿm]n°pIbpw AhnsS sImSn \m´pIbpw thWw. ø÷„ªç ÷£÷◊µ÷≠÷øî÷üæ÷÷∏¸Ñ Ø÷òî÷ æ÷÷ √÷÷£÷÷ÏØ÷µ÷÷ü÷÷≠÷À æ÷◊ù÷ï÷÷Í ◊ª÷è÷͵÷„Ñ,-çÍ˙ ç„˙ü÷√üµ÷÷Ñ ◊ç˙µ÷üØ÷ùµ÷÷Ñ åæ÷ ì÷÷◊≥÷ñ÷÷≠÷” ¥÷„¶÷ æ÷÷ çÈ˙ü÷÷ á◊ü÷ÖÜ¥÷„¶÷ù÷÷¥÷üµ÷µ÷÷Í £Íµ¸ ÷◊´¸ê÷„ù÷ÑÖ çÊ˙ô¸¥÷„¶÷ù÷÷” ø÷„ªç ÷¬ô¸ê÷„ù÷÷Í £¸ùõ¸ÑÖ ◊≥÷Æ÷¥÷„¶÷ù÷÷” Üüµ÷µ÷÷Í ë÷◊ô¸ç ÷√£÷÷≠÷Í √£÷÷≠÷¥÷ÀÖ ∏÷ï÷¥÷„¶÷Ø÷◊∏¸æ÷ü÷‘≠÷Í ≠÷÷¥÷çÈ˙ü÷Í æ÷÷ √÷Ø÷÷£¸Ø÷◊ù÷ç”˙” æ÷∆¸≠÷” £÷Ø÷µ÷Íü÷ÀÖ The four or five toll collectors should record about the merchants who come at the toll-gate with their merchandise, the details such who they were, where they come from what quantity of merchandise was brought by them, and where the identification seal has been made. The penalty (Üüµ÷µ÷) for not getting the merchandise marked, by seal is, two times the amount of toll. The fine for fake seal is eight times the toll. The penalty for effaced or torn seal is the compulsory detention in the room where persons are locked up for untimely walking in streets (ë÷◊ô¸ç ÷√£÷÷≠÷¥÷À ).When the seal of the king is changed for another, or when one kind of merchandise is otherwise named, a fine of 1.25 pana per load should be charged.

ip¬°imebn¬ \mtem, At©m Np¶∏ncnhpIm¿ Ccp∂v Nc°v sIm≠phcp∂ I®hS°mcpsS hnhc߃ AXmbXv Ah¿ BcmWv ? FhnSØpImcmWv ? Nc°v F{Xbp≠v ? FhnsSbmWv ASbmf ap{Z ASn®ncn°p∂Xv F∂o hniZmwi߃ FgpXWw. ap{Zbn√msX Nc°pIƒ sIm≠phcp∂ I®hS°m¿°v Ah¿ ASt°≠ kwJybpsS Cc´n ]ngbmbn (AXybw) hn[nIw. I≈ ap{Z ASn°p∂h¿°v Np¶Øns‚ F´v Cc´n ]ngbmbn AS∏n°Ww. thsd ap{Z ASn®h¿°v LSnIÿm\Øv (kabw sX‰n hcp∂ hsc \ndpØp∂ ÿm\w) ip¬°imebn¬ XS™p \ndpØp∂XmWv in£. cmPmhns‚ ap{Zsb am‰pItbm, t]cv am‰n FgpXpItbm sNbvXm¬ Ht∂°m¬ ]Ww ]ngbmbn (hl\w) ASbv°Ww. ¨æ÷ï÷¥÷ʪ÷÷ÍØ÷¤√£÷ü÷√µ÷ Ø÷œ∆¸÷ù÷¥÷ë÷’” ì÷ æ÷Ó£¸Í∆¸ç ÷Ñ Ø÷ùµ÷√µ÷ ≤÷ŒµÊ ÷„Ñ - ãü÷ü÷À Ø÷œ¥÷÷ù÷¥÷ë÷Ï ù÷ Ø÷ùµ÷” ᣔ¸” ç˙Ñ çŒ˙Í ü÷÷, á◊ü÷Ö ◊°÷π˝¨£¸÷◊Í ¬÷ü÷¥÷Ÿ£÷≥µ÷÷Í £¸™÷ü÷À Ö çŒ˙Í ü÷„√÷”ë÷¬÷Ï ¥÷ʪµ÷æ÷Ȥ¨£¸Ñ √÷ø÷„ªç ÷ ç˙÷Íø÷” ê÷îîÍ˚ü÷ÀÖ The merchants should declare the quantity and price about the merchandise placed near the flag thus: “Such and such is the quantity of the merchandise. Who will buy it for such and such a price?” This

should be repeated thrice and then the merchandise should be handed over to the person who demands it. When there is bidding, the enhanced price and the toll should go to the treasury.

I®hS°m¿ Nc°pIƒ sImSn\m´nb ip¬°∏pcbpsS apºn¬ sh®v AXns‚ {]amWhpw(tcJIfpw) hnebpw hnfn®p ]dbWw. Cu Nc°n\v CXmWv hne, hmßm≥ Bsc¶nepw Dt≠m F∂v aq∂v {]mhiyw hnfn®v tNmZn® tijw Bhiys∏Sp∂h¿°v Nc°v sImSp°Ww. hmßm≥ BfpIƒ IqSpX¬ Xnc°p Iq´nbm¬ hne IqSpX¬ CuSm°mw. Aßs\ IqSpX¬ In´p∂ kwJy Np¶tØmSpIqSn cmPmhns‚ JP\mhn¬ ASbv ° Ww. ø÷„ªç˙≥÷µ÷÷ü÷À Ø÷ùµ÷Ø÷œ¥÷÷ù÷” ¥÷ʪµ÷” æ÷÷ ∆¸fl≠÷” ≤÷Œæ„ ÷ü÷Ñ ü÷£¸◊ü÷◊∏åü÷” ∏÷ï÷÷ ∆¸∏¸Íü÷ÀÖ ø÷„ªç”˙ ܬô¸ê÷„ù÷” æ÷÷ £¸™÷ü÷ÀÖ ü÷£Í¸æ÷ ◊≠÷◊æ÷¬ô¸Ø÷ùµ÷√µ÷ ≥÷÷ùõ√µ÷ ∆¸fl≠÷Ø÷œ◊ü÷æ÷ù÷‘ç˙Í ≠÷÷ë÷÷‘Ø÷ç ¬÷‘¬÷ù÷Í √÷÷∏¸≥÷÷ùõ√µ÷ ±˙ªê÷„≥÷÷ùõ͸≠÷ Ø÷œ◊ü÷îî÷£¸≠÷Í ì÷ ç„˙µ÷÷‘ü÷ÀÖ When the quantity or price of the merchandise is mentioned as less for fear of paying more toll the rest of the merchandise should be taken over by the king or the merchants may pay eight times the toll as fine. The same punishment should be prescribed for lowering the price of the merchandise packed in bags (nivistapanya) by showing an inferior kind as its sample (prativarnaka) and also for covering valuable merchandise with a layer of inferior kind of material.

Np¶sØ t]Sn®v {Ibhn{Ib tcJtbm, hnetbm Ipd®p ]d™m¬ B ]d™Xn¬ IqSpXembn´p≈Xv cmPmhv Ahcn¬ \n∂v CuSm°Ww,As√¶n¬ Ipd®p ]d™hs‚ IW°v {]Imcw D≈Xns‚ F´nc´n Np¶w AS∏n°Ww. sI´nsh®n´p≈ Nc°n¬ \n∂v tamiambXns\ amXrIbmbn ImWn®v hneIpdhv Ipd®v ImWn®mepw, \√ hne]nSp∏p≈ Nc°pIsf tamiamb Nc°pIƒ sh®v ad®mepw F´nc´n Np¶w Ahcn¬ \n∂v CuSm°Ww.

Ø÷œ◊ü÷çŒ˙Í ü÷È≥÷µ÷÷´÷ Ø÷ùµ÷¥÷ʪµ÷÷£„¸Ø÷◊∏¸ ¥÷ʪµ÷” æ÷¨÷‘µ÷ü÷÷Í ¥÷ʪµ÷æ÷È‹¨£¸ ∏÷ï÷÷ ∆¸∏¸Íü÷À, ◊ ´¸ê÷„ù÷” æ÷÷ ø÷„ªç” ç„˙µ÷÷‘ü÷ÀÖ ü÷£Í¸æ÷÷¬ô¸ê÷„ù÷¥÷¨µ÷Å÷√µ÷÷îî÷£¸µ÷ü÷ÑÖ When the price of any commodity is raised beyond its normal price for fear of enhancement by bidders, the king should take the excess price and also levy a fine of two times the toll. The same fine is eight times for the superintendent of tolls if he conceals the merchandise.

I®hSØn¬ FXncmfnsb `b∂v Nc°ns‚ bYm¿∞ hnetb°mƒ IqSpX¬ hne ]d™m¬ B h¿≤n∏n® hne cmPmhn\v \¬tI≠XmWv . A√mØ]£w B Nc°nt∑¬ Cc´nNp¶w hkqem°Ww. AØcw I®hS°mcpsS sX‰pIsf ip¬°m≤y£≥ ad®psh®m¬ ip¬°m≤y£≥ F´nc´n Np¶w ASbv ° Ww F∂XmWv in£. ü÷√¥÷÷◊´¸ç˙Œ µ÷Ñ Ø÷ùµ÷÷≠÷÷” ¨÷Èü÷÷Í ◊¥÷ü÷÷Í ê÷◊ù÷ü÷÷Í æ÷÷ ç ÷µ÷‘Ñ ü÷ç‘˙Ñ ±˙ªê÷„≥÷÷ùõ÷≠÷÷¥÷÷≠÷„ê÷œ÷◊∆¸ç ù÷÷” ì÷Ö ¨æ÷ï÷¥÷ʪ÷¥÷◊ü÷çŒ˙÷≠ü÷÷≠÷÷” ì÷÷çÈ˙ü÷ø÷„ªç ÷≠÷÷” ø÷„ªç ÷£¬ô¸ê÷„ù÷÷Í £¸ùõ¸ÑÖ Ø÷◊£÷ç˙÷ÍüØ÷◊£÷ç ÷√ü÷◊´¸™Ñ„ Ö

Hence the commodities should be sold only after weighing, measuring or counting them. As regards the inferior commodities or those for which toll is exempted, the decision about the amount of toll should be decided after careful examination. For those who pass beyond the flag without paying the toll, a fine of eight times the toll should be levied. Those who pass by to or from the city shall ascertain this.

AXpsIm≠v Nc°pIƒ \√hÆw Xq°ntbm, Aft∂m, FÆntbm thWw {Ibhn{Ibw sNøm≥ (hmß∂Xpw hn¬°p∂Xpw). ]®°dnIƒ°pw Np¶w Hgnhm°nb D∏v XpSßnb Nc°pIƒ°pw aXn∏phne \n›bn°mw. Np¶w ASbv ° msX sImSn\m´nb Np¶∏pc IS∂pt]mIp∂h¿°v Ah¿ ASt°≠ Np¶Øn¬ F´nc´n Np¶ambn hkqem°mw (]ngbmbn AS∏n°mw). Aßs\ t]mbhsc hnhcw \KcØnte°v hcp∂hcpw \KcØn¬ \n∂v t]mbhcpamb BfpIƒ CXpd∏m°Ww. æ÷Óæ÷÷◊∆¸ç˙¥÷≠æ÷÷µ÷≠÷¥÷÷ÓØ÷÷µ÷◊≠÷ç”˙ µ÷ñ÷çÈ˙üµ÷Ø÷œ√÷æ÷≠÷Ó◊¥÷◊¢÷ç”˙ £Í¸æ÷Íïµ÷î÷÷Óª÷÷ÍØ÷≠÷µ÷≠÷ê÷÷Í£÷≠÷æ÷Œü÷£¸flÅ÷ù÷÷◊£¸¬÷„ ◊çŒ˙µ÷÷◊æ÷ø÷ͬ÷ͬ÷„ ≥÷÷ùõ¸¥÷„îî„˚ªç”˙ ê÷îîÍ˚ü÷ÀÖ Ü≠µ÷£÷÷æ÷÷◊£¸≠÷Ñ √ü÷͵÷£¸ùõ¸ÑÖ Articles intended for marriage, gifts of parents to the married daughter (anvayana), presentations, sacrificial material, things intended for confinement of women and the materials required for the worship of gods, tonsure ceremony, initiation, gifts of cows (godana), religious vows and consecration ceremony-all these should be left free of toll. Those who utter lies in this respect should be punished like thieves.

hnhml kw_‘amb hkv X p°ƒ, hnhmlw Ign™ s]¨Ip´nIƒ°v sImSpØ kΩm\w, kΩm\߃, b⁄\Øn\v sIm≠pt]mIp∂Xv , {]khip{iqj°v sIm≠pt]mIp∂Xv , tZh]qP°v sIm≠pt]mIp∂Xv , Nufw, D]\b\w, tKmZ\w, {hXw XpSßnb {InbIfpsS Z£nWbmbn sIm≠pt]mIp∂ hkv X p°ƒ F∂nh Np¶w ]ncn°msX hn´b°Ww. ta¬]d™ Bhiy߃°v sIm≠pt]mIpIbmWv F∂v Ifhv ]dbp∂h\v Ifhn\p≈ in£ hn[n°pbpw sNøWw. çÈ˙ü÷ø÷„ªçÍ˙≠÷÷◊ü÷ø÷„ªç”˙ ◊≠÷æ÷÷‘∆¸µ÷ü÷÷Í ◊´¸ü÷flµ÷¥÷Íç˙¥÷„¶¸µ÷÷ ◊≥÷üæ÷÷ Ø÷ùµ÷Ø÷ô„¸¥÷Ø÷∆¸∏¸ü÷÷Í æ÷Ó£¸Í∆¸ç √µ÷ ü÷îî÷ ü÷÷æ÷îî÷ £¸ùõ¸ÑÖ ø÷„ªç √£÷÷≠÷÷£À¸ê÷÷Í¥÷µ÷Ø÷ª÷÷ª÷” Ø÷œ¥÷÷ù÷” çÈ˙üæ÷÷Ø÷∆¸∏ü÷Ñ à¢÷¥÷Ñ √÷÷∆¸√÷£¸ùõ¸ÑÖ For a merchant who tries to smuggle the goods for which no toll is paid or who tries to take away other goods in common with that goods marked with seal by breaking open the package of that merchandise (panyaputam), the fine is equal to the value of the smuggled articles along with the forfeiture of such articles. He who smuggles the merchandise from the toll-gate by falsely swearing in the name of cow-dung (i.e., saying that it is cow-dung, while it is some other valuable thing hidden) should be levied the highest amercement.

Np¶w AS® Nct°mSpIqSn Np¶w ASbv ° mØ Nc°pIƒ ISØnsIm≠p t]mIp∂h\pw, Hcp ap{Z ImWn®v c≠masXmcp Nc°pIqSn ISØnsIm≠p t]mIp∂h\pw, Nc°papX¬ t`Zn®v ap{Zbn√mØhsb ap{Zbp≈Xnt\mSv tN¿Øv A]lcn°p∂ I®hS°mc\v AØcØn¬ A]lcn°p∂ Nc°n\p ]pdsa A{Xbpw Np¶w AS∏n°pIbmWv in£. ip¬°ÿm\Øp\n∂pw NmWIhpw hbv t °mepw sh®v ad®v bYm¿∞ Nc°ns\ A]lcn°p∂h\v DØakmlkw Zfiw hn[n°Ww.

ø÷√°÷æ÷¥÷‘ç˙æ÷î÷ª÷÷Í∆¸∏¸£÷∏ü≠÷¨÷÷≠µ÷Ø÷ø÷Ê≠÷÷” Ü≠µ÷ü÷¥÷” Ü◊≠÷æ÷÷‘ ÷ ” ◊≠÷æ÷÷‘∆¸µ÷ü÷÷Í µ÷£÷÷- æ÷ë÷„◊¬÷ü÷÷Í £¸ùõ¸Ñ Ø÷ùµ÷≠÷÷ø÷øî÷Ö ü÷ͬ÷÷¥÷≠µ÷ü÷¥÷√µ÷÷≠÷µ÷≠÷Í ≤÷◊∆¸∏¸Íæ÷÷Íîî„˚ªç˙÷Í ◊æ÷çŒ˙µ÷ÑÖ To one who imports such forbidden articles as weapons,amour, metals, chariots, gems, grains and cattle the punishment is as declared above (i.e., highest amercement) and the forfeiture of the articles. Such articles brought in sale should be sold free of toll (far outside the fort).

cmPmhn\m¬ \ntcm[n°s∏´ ikv{Xw, h¿Ωw, IhNw, temlw, cYw, cXv\w, [m\y߃, ]ip°ƒ F∂nhbn¬ GsX¶nepw ISØn sIm≠pt]mIp∂h\v AhLpjnXamb (hnfw_cw sNøs∏´) in£ \¬IWw. Ah≥ ISØn sIm≠pt]mIp∂hsb Xncn®p ]nSnbv°pbpw thWw. AØcw Nc°pIfn¬ GsX¶nepw a‰p tZißfn¬ \n∂v sIm≠ph∂n´ps≠¶n¬ AXv tIm´bv°v ]pdØp h®v Np¶w IqSmsX hn¬∏n°pIbpw thWw. Ü≠ü÷Ø÷÷ª÷Ñ √÷Ø÷÷£¸Ø÷◊ù÷ç ÷” æ÷ü÷‘≠÷‡” ê÷È≈ù÷flµ÷÷üØ÷ùµ÷æ÷∆¸≠÷√µ÷, Ø÷◊ù÷ç ÷¥÷Íç˙è÷„∏√µ÷, Ø÷ø÷Ê≠÷÷¥÷¨÷‘Ø÷◊ù÷ç ÷”, Å÷„¶¸Ø÷ø÷Ê≠÷÷” Ø÷÷◊£¸ç ÷¥÷À, Ü√÷”≥÷÷∏√µ÷ ¥÷÷◊¬÷ç ÷¥÷ÀÖ ≠÷¬ô÷Ø÷«¸ü÷” ì÷ Ø÷œ◊ü÷◊æ÷£¸¨µ÷÷ü÷ÀÖ æ÷Ó£¸Íøµ÷” √÷÷£÷’” çÈ˙ü÷√÷÷∏¸±˙ªê÷„≥÷÷ùõ¸◊æ÷î÷µ÷≠÷¥÷◊≥÷ñ÷÷≠÷” ¥÷„¶÷” ì÷ £üæ÷÷ Ø÷œ¬Í ÷µ÷Íü÷À ܨµ÷Å÷√µ÷Ö The boundary officer should charge 1¼ pana as road cess for each load of merchandise, 1 pana for single-hoofed animal, ½ pana for each head of cattle ¼ pana for each of minor animals and 1 masa for a headload of merchandise. He should find out and restore whatever ‘ commodity has been lost (in his area). Ee should send. the foreign commodities to the superintendent of tolls after carefully examining their quality as whether superior or inferior and stamping them with his seal.

AXn¿Øn Imh¬°m¿, A¥]meI¿ (iq¬°m≤ys\ klmbn°p∂ Bƒ ˛ cmPmhns‚ Bƒ) Nct°‰nb mch≠n°v Ht∂Im¬ ]Whpw, H‰ Ipfºp≈ P¥p°ƒ (BSv apXembh) hln®p sIm≠phcp∂ h≠n°v Hcp ]Whpw, ]ip°ƒ hln®psIm≠p hcp∂ h≠n°v Ac∏Whpw, £p{Z∏ip°ƒ°v Im¬∏Whpw, Xe®paSn\v Hcp amjhpw hoXap≈ am¿§ip¬°w hkqem°Ww. \jvSs∏SpItbm A]lcn°s∏SpItbm sNbv X Nc°v A¥]me≥ I≠p]nSn°pIbpw, Xncn®v sImSp°pIbpw thWw. hntZiØp\n∂pw h∂ Nc°pIsf KpWtZmj߃ th¿Xncn®v ASbmfap{Zbpw \¬In A¥]me≥ A≤y£s‚ ASp°te°v Abbv°Ww.

æ÷Ó£¸Í∆¸ç˙æµ÷òï÷≠÷÷Í æ÷÷ √÷÷£÷‘Ø÷œ¥÷÷ù÷” ∏÷ñ÷Ñ Ø÷œ¬Í ÷µ÷Íü÷ÀÖ ü÷Í≠÷ Ø÷œ∏¸£¸Íø÷Í≠÷ ∏÷ï÷÷ ø÷„ªç ÷¨µ÷Å÷√µ÷ √÷÷£÷‘Ø÷œ¥÷÷ù÷” àØ÷◊£¸ø÷Íü÷À √÷æ÷‘ñ÷üæ÷èµ÷÷Ø÷≠÷÷£÷’¥÷ÀÖ ü÷ü÷Ñ √÷÷£÷‘¥÷¨µ÷Å÷Ñ Ü◊≥÷ê÷¥µ÷ ≤÷ŒµÊ ÷÷ü÷À- ᣔ¸” Ü¥÷„¬µ÷÷¥÷„¬µ÷ ì÷ √÷÷∏¸≥÷÷ùõ”¸” ±˙ªê÷„≥÷÷ùõ”¸” ì÷, ≠÷ ◊≠÷ê÷Ê◊∆¸ü÷æµ÷¥÷À, ã¬÷ ∏÷ñ÷Ñ Ø÷œ≥÷÷æ÷Ñ á◊ü÷Ö ◊≠÷ê÷Ê∆¸ü÷Ñ ±˙ªê÷„≥÷÷ùõ”¸” ø÷„ªç ÷¬ô¸ê÷„ù÷÷Í £¸ùõ¸Ñ, √÷÷∏¸≥÷÷ùõ”¸” √÷æ÷÷‘Ø÷∆¸÷∏¸ÑÖ

The spy disguised as a merchant (vaidehakavyanjana) should send the secret message to the king as regards the quantity of merchandise. Then the king should send through a note the information to the superintendent about the quantity of the merchandise to exhibit his omniscience. Then the superintendent should go to the merchants (sartha) and say-”such and such a merchant has brought such and such a valuable or ordinary commodity. He should not conceal it. This is the power of the king”. When he conceals, eight times the tolls is the fine for ordinary articles and forfeiture is the punishment in the case of valuable articles.

As√¶n¬ htKzj[mcnbmb Nmc≥ hntZiØp \n∂pw h∂ I®hS°mcpsS Nc°pIfpsS FÆw cmPmhns\ Adnbn°Ww. B D]tZiw A\pkcn®v cmPmhv, iq¬°m≤y£\p Xm≥ k¿∆⁄\msW∂p tXm∂n°phm≥ th≠n hntZiØp\n∂pw h∂ I®hS°mcpsS FÆhpw Nc°phnhchpw AdnhpsImSp°Ww. ]n∂oSv ip¬°m≤v£≥ B hWnIfpsS ASpØv sN∂v \nßfn¬ C∂n∂hs‚ Iøn¬ C∂n∂ kmc`mfihpw ^¬Kp`mfihpw D≠v, H∂pw ad®psht°≠, CXmWv RßfpsS cmPmhns‚ alXzw(]tcm£m⁄\i‡n) F∂v ]dbWw. ^¬Kp `mfisØ adbv°p∂ hWn°n∂v iq¬°Øns‚ F´nc´n ]ngbpw kmc `mfisØ(apØv , Nµ\w, Ip¶paw) adbv ° p∂ hWn°ns‚ apgph≥ Nc°pw ]nSns®Sp°pIbpw thWw. ∏÷¬ô“¸Ø÷flõ÷ç˙∏”¸” ≥÷÷ùõ¸¥÷„¤îî˚™÷£¸±˙ª÷” ì÷ µ÷ü÷ÀÖ ¥÷∆¸÷ØÍ ÷ç ÷∏¸¥÷„îî„˚ªç”˙” ç„˙µ÷÷‘£¸À ≤÷flï÷” ì÷ £„¸ª÷‘≥÷¥÷ÀÖÖ (Ü£÷‘ø÷÷√°÷¥÷À) The commodity that is harmful to the country or useless should be shut out. That which is of great good as well as rare seeds should be let in free of toll. (From Kautilya’s Arthasastra)

\mSn\v A\¿∞{]Zhpw ^elo\hpamb Nc°pIƒ XSbWw. t{ijv T amb Nc°pIƒ°pw, \√ A]q¿∆amb hnØpIƒ°pw Np¶w Hgnhmt°≠XmWv .

UNIT:FIVE ܨµ÷÷µ÷Ñ- 5. æµ÷æ÷∆¸÷∏√£÷÷Ø÷≠÷÷ ◊æ÷æ÷÷£¸Ø÷£¸◊≠÷≤÷≠¨÷øî÷ÖÖ CHAPTER FIVE ADMINISTRATION OF JUSTICE AND TYPES OF LEGAL DISPUTES ¨÷¥÷‘√£÷÷√°÷µ÷√°÷µ÷÷Í Ü¥÷÷üµ÷÷Ñ ï÷≠÷Ø÷£√÷¤≠¨÷√÷”ê÷œ∆¸ù÷¶¸÷ùÍ ÷¥÷„è÷√£÷÷≠÷flµ÷ͬ÷„ æµ÷÷æ÷∆¸÷◊∏¸ç ÷≠÷À Ü£÷÷‘≠÷À ç„˙µ÷„Ñ‘ Ö ◊ü÷∏¸÷◊Í ∆¸ü÷÷≠ü÷∏¸ê÷÷∏¸≠÷åü÷÷∏¸ùµ÷÷ÍØ÷¨µ÷„Ø÷≈æ÷∏¸ç˙È ü÷÷”øî÷ æµ÷æ÷∆¸÷∏÷≠÷À Ø÷œ◊ü÷¬÷ͨ÷µ÷͵÷„ÑÖ ç˙ü÷„Ñ‘ ç ÷∏¸◊µ÷ü÷„Ñ Ø÷Êæ÷‘Ñ √÷÷∆¸√÷£¸ùõ¸ÑÖ ¡÷÷Íü÷Èù÷÷” ãçÓ˙ç”˙ Ø÷œüµ÷¨÷‘£¸ùõ÷ÑÖ ¡÷¨£Í¸µ÷÷≠÷÷” ü÷„ ¶¸æµ÷÷Ø÷≠÷µ÷Ñ Ö In the cities on the boundary of two districts, or in the central places of sangrahana, dronamukha and sthaniya, three experts in law and three ministers should carry on the matters concerning law. The transactions that are held in secret, inside the house, in the night, in the forest, with fraud or in a secluded place should be declaredas invalid. Those who enter into or cause to enter into such transactions should be punished with the first amercement. The witnesses (srotarah) should each be fined half of-that. The acceptors will have to suffer the loss of the material.

[¿Ωm[nImcnIƒ aq∂pt]cpw AamXy∑m¿ aq∂p t]cpw tN¿∂v P\]ZßfpsS k‘n (AXn¿Øn) kw{KlWw (10 {KmaßfpsS a≤yÿm\w) t{ZmWapJw (400 {KmaßfpsS a≤yÿm\w ) ÿm\nbw (800 {KmaßfpsS a≤yÿm\w) F∂nhbn¬ hyhlmcßsf kw_‘n®v Imcy߃ sNøWw. XntcmlnX߃(tKm]yambn sNbvXh) A¥cKmcIrXy߃ (Krlm¥¿ `mKØv sh®v sNbvXh) \‡IrXy߃ (cm{Xn sNbv X h) AcWyIrXy߃ (Im´n¬ sh®v sNbv X h) D][nIrXy߃ (hymPambn sNbv X h) F∂nßs\bp≈ CS]mSpIsf kw_‘n® hyhlmcßsf Akm[phmbn IW°m°Ww. Ah sNbv X h\pw, sNøn∏n®ht\bpw ]q¿∆kmlkw Zfiw, (kmlkZfiw 3 hn[w, ]q¿∆w, a[yaw, DØaw ˛ ]q¿∆w 250 ]Ww, a[yaw 500 ]Ww DØaw 1000 ]Ww) t{imXm°ƒ°v (km£nIƒ°v ) HmtcmcpØ¿°pw AXns‚ ]IpXn Zfiw. {it≤b∑m¿ (hnizmky∑m¿, \njv I ]S∑m¿) BsW¶nemIs´ {Zhyhy]\bw ({Zhylm\n) am{Xta D≈q. Ø÷∏¸÷ÅÍ ÷Íù÷÷◊¨÷ç˙ù÷‘ê÷œ∆¸ù÷” Üæ÷åü÷æµ÷ç˙∏÷ æ÷÷ ◊ü÷∏¸÷◊Í ∆¸ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ £÷µ÷◊≠÷Å÷ÍØ÷÷ÍØ÷◊≠÷◊¨÷- ◊æ÷æ÷÷∆¸µ÷„åü÷÷Ñ √°÷flù÷÷¥÷◊≠÷¬ç ÷◊√÷≠÷fl≠÷÷” æµ÷÷◊¨÷ü÷÷≠÷÷” ì÷ Ü¥÷Êú¸√÷”ñ÷÷≠÷÷” Ü≠ü÷∏¸ê÷÷∏¸ç˙È ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ √÷÷∆¸√÷÷≠÷„Ø÷œæ÷Íø÷ç˙ª÷∆¸◊æ÷æ÷÷∆¸∏÷ï÷◊≠÷µ÷÷Íê÷µ÷„åü÷÷Ñ Ø÷Êæ÷‘∏÷°÷æµ÷æ÷∆¸÷◊∏¸ù÷÷” ì÷ ∏÷◊°÷çÈ˙ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ The secret transactions (agreements) that take place within the range of the hearing of others and those that are not condemnable should be considered as valid. Those that are connected with division of property, deposits in kind, deposits in cash and marriage or those that are connected with women, who do not stir out, with persons caught with diseases, or those that are entered into by persons who are not known to be unsound, even when they are done inside the house; are to be considered valid. Similarly valid are those that entered into in the night, provided they are connected with robbery, trespassing

(anupravesa), quarrel, marriage or execution of king’s orders or those connected with those merchants who do their business only in the first part of the night.

F∂m¬ ]tcm£ambn´p≈ A[nI¿Æ{KlWw (hkvXp]Wbs∏SpØn sIm≠p≈ EWmZm\w) kw_‘n®htbm, Ah‡hyIcßtfm (Bt£]Øn∂nS \¬ImØh) Bbn´p≈ XntcmlnXhyhlmc߃ \ne\n¬°pw. Zmbw (Zmbhn`mKw) \nt£]w (ap{Zsh°msX kq£n°m≥ G¬∏n® hkvXp°ƒ) D]\n[n (ap{Zsh®v kq£n°m≥ G¬∏n® hkvXp°ƒ). hnhmlw (kv { Xo[\w) F∂nhsb kw_‘n®p≈ hyhlmcßfpw hym[nXcpw AaqVkw⁄cpambhcpsS (kw⁄mlm\nhcmØh¿) hyhlmcßfpw Krlm¥¿ `mKØv h®v \S∂ hyhlmcßfmbmepw \ne\n¬°pw. kmlkw (Ih¿®), A\p{]thiw (tamjWw), Ielw, hnhmlw, cmP\ntbmKw F∂nh kw_‘n® hyhlmcßfpw, ]q¿∆ cm{XhyhlmcnIfpsS (cm{XnbpsS ]q¿∆ `mKßfn¬ CS]mSp \SØp∂ thiy iufinImZnIfpsS hyhlmcßfpw) cm{XnIrXy߃ Bbmepw \ne\n¬°pw. √÷÷£÷‘æ÷Œï÷÷¡÷¥÷æµ÷÷¨÷î÷÷∏¸ù÷¥÷¨µ÷ͬ÷„ Ü∏¸ùµ÷î÷∏÷ù÷÷” Ü∏¸ùµ÷çÈ˙ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ ê÷Êú¸÷ï÷flæ÷ͬ÷„ ì÷ àØ÷◊¨÷çÈ˙ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ ◊¥÷£÷Ñ √÷¥÷æ÷÷µ÷Í ì÷ àØ÷≈æ÷∏¸ç˙È ü÷÷Ñ ◊√÷¨µ÷͵÷„ÑÖ The transaction in the forest are also valid, if they are connected with those that move mostly in the forest such as merchants, herds, hermitages, hunters or spies (caranas). Those fraudulants are also valid in the case of spies. Those that are entered into a secluded place are valid in case they are connected with members of an association (mithah—samavaya).

km¿∞w (hWnIvkwLw) h{Pw (tKm]∑m¿) B{iaw (Xm]k∑m¿) hym[∑m¿, NmcW∑m¿ F∂nhcpsS a[yØn¬ sh®p sNbv X hyhlmcßfpw h\Nc∑mcpsS hyhlmcßfpw AcWyIrXßfmsW¶nepw \ne\n¬°pw. KpV PohnIfpsS (hymPkz¿ÆmZnIƒ sIm≠v hyhlmcw \SØp∂h¿) hnjbØnep≈ hyhlmc߃ hymPambn sNbvXh BsW¶nepw \ne\n¬°pw. anY ahmØnep≈ (kv { Xo ]pcpj∑mcpsS clky kwtbmKw) hyhlmc߃ hnP\ÿeØpsh®p \S∂hbmsW¶nepw \ne\n¬°pw. Üü÷Ñ Ü≠µ÷£÷÷ ≠÷ ◊√÷¨µÍ÷µ÷„Ñ, ÜØ÷÷¡÷µ÷æ÷¤≥£¸øî÷ çÈ˙ü÷÷Ñ, ◊Ø÷ü÷È¥÷ü÷÷ Ø÷„°÷Íù÷, ◊Ø÷°÷÷ Ø÷„°÷æ÷ü÷÷, ◊≠÷¬ç„˙ª÷Í≠÷ ≥÷œ÷°÷÷, ç˙◊≠÷¬ö͸ ≠Í ÷÷◊æ÷≥÷åü÷”ø÷Í≠÷, Ø÷◊ü÷¥÷üµ÷÷ Ø÷„°÷¥÷üµ÷÷ ì÷ ◊√°÷µ÷÷, £÷√÷◊∆¸ü÷ç ÷≥µ÷” ÜØ÷œ÷Øü÷÷ü÷flü÷æµ÷æ÷∆¸÷∏÷≥µ÷µ÷÷”, Ü◊≥÷ø÷Øü÷Ø÷œæ÷Œ◊ï÷ü÷≠µ÷íÀ˚ê÷æµ÷√÷◊≠÷◊≥÷øî÷, Ü≠µ÷°÷ ◊≠÷√÷Ȭô¸æµ÷æ÷∆¸÷∏͸≥µ÷ÑÖ ü÷°÷÷◊Ø÷ çŒ˙„ ¨£Í¸≠÷÷ü÷‘≠Í ÷ ¥÷¢÷Í≠÷÷Í≠¥÷¢÷Í≠÷ Üæ÷ê÷È∆¸flü÷Í≠÷ æ÷÷ çÈ˙ü÷÷ æµ÷æ÷∆¸÷∏÷Ñ ≠÷ ◊√÷¨µ÷͵÷„ÑÖ ç˙ü÷Èç‘ ÷∏¸◊µ÷ü÷È¡÷÷Íü÷Èù÷÷” Ø÷È£÷êµ÷£÷÷Íåü÷÷Ñ £¸ùõ÷ÑÖ Others in each category are not valid. Similarly far from valid are the transactions done by dependents, a son whose father is alive, a father whose son has come to majority, an out-caste brother, the youngest son of an undivided family, a woman whose husband or son (major) is alive, a slave, a hired servant, any person who is too young or too old to carry on business, a convict, a hermit, a cripple or a person given to vices, except when any one of them is authorized to do the transaction (nisrshtavyavaharebhyah). Even then the transactions of those who are at the moment angry, afflicted, intoxicated, mad or restrained are invalid. The proposer, the person who causes to propose and the witnesses are to be separately punished as prescribed above.

Chbn¬ \n∂p hn]coXßfmbn´p≈ {]O∂ßfmbn sNbvX hyhlmc߃ \ne\n¬°n√. A{]Imcw Xs∂ A]cm{ib∑mcm¬ sNøs∏´ AXmbXv ]nXmhv Pohn®ncns° ]p{X\mepw,

]p{X≥ Imcy߃ t\m°n \SØptºmƒ ]nXmhn\mepw Ipe{`jvS\mb (\njvIpe) {`mXmhn\mepw kzØv hn`Pn°s∏´n´n√mØ IpSpw_Ønse Cfb ]p{X\mepw, {]mb]q¿Ønbmb ]p{X\pw, `¿Ømhpw Pohn®ncn∏p≈ kv{Xobmepw, Zmk\mepw BlnXI≥ (CuSpsNøs∏´h≥) hyhlmc߃ sNøm≥ {]m]vXn BImØh≥ (A{]m]vXhyhlmc≥) hyhlmc߃sNøm≥ {]m]vXn Ign™h≥ (AXoXhyhlmc≥) F∂nhcmepw. A`nikvX≥ (]m]I¿Ωw sIm≠v Zpjn®h≥, Ipddhmfn) {]{hPnX≥ (k\ymkn) hywK≥, hyk\n (kv{XoaZymZnhnjb ew_S≥) F∂nhcmepw sNøs∏´ hyhlmc߃ \ne\n¬IpIbn√. F∂m¬ CXn¬\n∂v \nkpjvS hyhlmc∑msc Hgnhm°nbn´p≠v. AXmbXv ta¬∏d™ ]nXra¬]p{XmZnIƒ°v hyhlmc[nImcw A[nImcnIfn¬ \n∂v e`n®n´ps≠¶n¬ AhcpsS hyhlmc߃ \ne\n¬°pw. Ahcn¬ h®p {Ip≤t\m, B¿Øt\m. aØt\m D∑Øt\m, in£n°s∏´ht\m Bbn´p≈hcm¬ sNøs∏´ hyhlmc߃ \ne\n¬°pIbn√. Ch F√m‰nepw apIfn¬ ]d™n´p≈ Zfi߃ I¿Ømhv , ImcbnXmhv , t{imXmhv (km£n) F∂nh¿°v thsd thsd D≠mbncn°p∂XmWv . √æ÷Í √æ÷Í ü÷„ æ÷ê÷Ï £Í¸ø÷Í ç ÷ª÷Í ì÷ √æ÷ç˙∏¸ù÷çÈ˙ü÷÷Ñ √÷”Ø÷Êù÷÷‘ ÷î÷÷∏÷Ñ ø÷„¨£¸£¸Íø÷•¬ô¸∫˛Ø÷ª÷Å÷ù÷- Ø÷œ¥÷÷ù÷ê÷„ù÷÷Ñ √÷æ÷‘æµ÷æ÷∆¸÷∏÷Ñ ◊√÷¨µ÷͵÷„ÑÖ Ø÷¤øî÷¥÷” ì÷Ó¬÷÷” ç˙∏¸ù÷¥÷÷£Í¸ø÷÷◊¨÷æ÷ï÷’” ¡÷¨£Í¸µ÷¥÷ÀÖ á◊ü÷ æµ÷æ÷∆¸÷∏√£÷÷Ø÷≠÷÷Ö All such transaction (agreements) carried out by any person, with others of his own community, in suitable place and time, in his rightful authority (svakarana), with all formalities fulfilled, with clear proofs and in the credible form, description (laksana) and quality, are considered as valid. The documents (karana) subsequently revised (pascima) in the case of these should be given credit to, except in the case of directions (Sdesa) and pledges (Sdhi). (In the case of these the earlier document is stronger). This is an account of the valid and invalid transactions (agreements).

F∂m¬ Xm¥mßfpsS h¿§Ønepw tZiØnepw ImeØnepw kzIcWw sIm≠p sNøs∏´hbpw, Nmc߃ XnI™hbpw, ip≤∑mcmb km£nItfmSpIqSnbhbpw, cq]e£W {]amWKpW߃ Zrjv S ßfmbn´p≈ hbpamb F√m hyhlmcßfpw \ne\n¬°pw. (cq]w ˛ BIrXn, e£Ww ˛ Xncn®dnbm\p≈ Nn”w, {]amWw ˛ Afhv ) ChbpsS F√mw IcWw ({]amWw) B tZitØbpw (Xodv ) B[ntbbpw (]Wbw) Hgn®v ]›naambn´p≈ (HSphn¬ FgpXnbn´p≈)XmWv hnizmkyambn kzoIcnt°≠Xv . CXmWv hyhlmc ÿm]\w. ◊≠÷≤÷¨£” æ÷÷£¸¥÷„ü√÷Èïµ÷ æ÷÷£”¸” √÷”ç˙Œ ÷¥÷◊ü÷, Ø÷Êæ÷÷Ïåü÷” Ø÷◊øî÷¥÷Í≠÷÷£÷Ï ≠Í ÷ ≠÷÷◊≥÷√÷”¨÷¢÷Í, Ø÷∏¸æ÷÷åµ÷” Ü≠÷◊≥÷ê÷œ÷ ”Ü◊≥÷ê÷œ÷ ¥÷æ÷◊ü÷¬ö¸ü÷Í, Ø÷œ◊ü÷ñ÷÷µ÷ £Í¸øÍ ÷” ◊≠÷Ÿ£¸ø÷Íüµ÷„åü÷Í ≠÷ ◊≠÷Ÿ£¸ø÷◊ü÷, ◊≠÷Ÿ£¬ô÷ü÷À £Í¸ø÷÷£¸≠µ÷” £Í¸ø÷¥÷„Ø÷√£÷÷Ø÷µ÷◊ü÷, àØ÷¤√£÷ü÷Í £Í¸ø÷Í Ü£÷‘æ÷î÷≠÷” ≠÷Óæ÷◊¥÷◊ üµ÷Ø÷æµ÷µ÷ü÷Í, √÷÷◊Å÷◊≥÷∏¸æ÷¨÷Èü÷” ≠÷Íîî˚◊ü÷, Ü√÷”≥÷÷¬µ÷Í £Í¸ø÷Í √÷÷◊Å÷◊≥÷Ÿ¥÷£÷Ñ √÷”≥÷÷¬÷ü÷Í, á◊ü÷ Ø÷∏¸÷åÍ ü÷∆͸ü÷æ÷ÑÖ Ø÷∏¸÷åÍ ü÷£¸ùõ¸Ñ Ø÷òî÷≤÷≠¨÷ÑÖ √æ÷µ÷”æ÷÷◊£¸£¸ùõ¸÷Í £¸ø÷≤÷≠¨÷ÑÖ The following are the causes of defeat in a law-suit (parokta): projecting another argument leaving out the question at issue; inconsistency between what is “said earlier and what is stated later; insisting on the opinion of a third person which is not worth considering; not producing the necessary order or document when asked for; producing a document other than the one already produced; denying the particulars of the document presented; not accepting what is deposed by the witnesses; and holding conversation with his

witnesses where he ought not to do so. Five times the amount involved is the fine for one who is defeated in a law-suit. Ten times that is the fine for self-assertion (without evidences).

ap≥s]gpXnb ]mZßsf hn´p thsd Hcp ]mZØnte°p kw{Ian°pI, AXmbXv hmIv]mcpjysat∂m at‰m FgpXn h®n´v ]ns∂ Zfi]mcpjysat∂m at‰m ]dbpI, ap≥]p ]d™Xns‚ A¿∞tØmSv ]n∂oSv A`n_‘m\w sNømXncn°pI AXmbXv BZyw ]ØplncWy߃ Ft∂m at‰m ]d™n´v ]ns∂ lncWyw am{Xw F∂p ]dbpI. A\`n{Kmlyambn´p≈ (A`qjWobw) ]chmIysØ Zpjn®n´v AXns\ ka¿∞n°mXncn°pI, tZis\ (km£nsb) \n¿t±in°msa∂v ]d™n´v ]d™ kabØv \n¿t±in°mXncn°pI, lo\tZi\tbm(]d™v Dd∏n®Xnt\°mƒ Ipdhmb km£nIsf) AtZit\tbm (km£nbmhm≥ tbmKy\√mØh≥) km£nbmbn´p \n¿t±in°pI. \n¿t±in°s∏´hcn¬ \n∂v A\y\mb km£nsb lmPcm°pI, km£n Xm≥ I≠ A¿∞sØ ]dbptºmƒ Aßs\b√ F∂p]d™v Ah \nckn°pI (am‰n ]dbpI) km£nIfm¬ \n¿Æbn°s∏´ ImcysØ kΩXn°mXncn°pI, kwkmcn°m≥ ]mSn√mØ ÿeØv h®v km£nIfpambn kw`mjWw sNøpI. Chsb√mw ]tcm‡tlXp°fmIp∂p (]cmPb tlXp°fmIp∂p). ]cmPnX\v hyhlmcs∏´ kwJybpsS A©nc´n in£. kzbw hmZn®v (km£nIfn√msX ]cmPbs∏Sp∂h\v ) ]Ønc´n in£. ¨÷¥÷‘øî÷ æµ÷æ÷∆¸÷∏¸øî÷ ì÷◊∏¸°÷” ∏÷ï÷ø÷÷√÷≠÷¥÷ÀÖ ◊æ÷æ÷÷£÷£÷‘øî÷ü÷„¬Ø÷÷£¸Ñ Ø÷¤øî÷¥÷Ñ Ø÷Êæ÷‘≤÷÷¨÷ç˙ÑÖÖ ü÷°÷ √÷üµ÷Í ¤√£÷ü÷÷Í ¨÷¥÷÷Ï æµ÷æ÷∆¸÷∏¸√ü÷„ √÷÷◊Å÷¬÷„Ö ì÷◊∏¸°÷” √÷”ê÷œ∆¸Í Ø÷„√÷÷” ∏÷ñ÷÷¥÷÷ñ÷÷ ü÷„ ø÷÷√÷≠÷¥÷ÀÖÖ •¬ô¸£¸÷¬Í ÷Ñ √æ÷µ÷”æ÷÷£¸Ñ √æ÷Ø÷Å÷Ø÷∏¸Ø÷Å÷µ÷÷ÍÑÖ Ü≠÷„µ÷÷Íê÷÷ï÷‘æ÷” ∆͸ü÷„Ñ ø÷Ø÷£÷øî÷÷£÷‘√÷÷¨÷ç˙ÑÖÖ

(Ü£÷‘ø÷÷√°÷¥÷À)

Sacred law (dharma), evidence (vyavahara), the history of the case (carifra) and king’s order (sasana) are the four legs of law. Each latter in these in order is superior to each of the former. Here dharma stands on eternal truth; vyavahara depends on the witnesses; caritra is found in. the tradition of people (pumsam saagraha); and the sasana is the order of the king. Self-assertion on the part of either of the parties has often been defective. Examination (anuyoga), honesty (arjava), evidence (hetu) and taking oath are the means to win in a law-suit. (From Kautilya’s Arthasastra)

k\mX\, [¿Ωw, sXfnhpIƒ, Ncn{Xw, cmPI¬∏\ F∂nhbmWv \nbaØns‚ \mep ]mZ߃. Chbn¬ ]n∂oSv hcp∂ Hmtcm∂pw BZytØXnt\°mƒ t{ijv T amWv . Chbn¬ [¿Ωw kXyØn¬ IpSnsIm≈p∂p. sXfnhpIfmIs´ km£nIfnepw, Ncn{Xw ]pcpj∑mcpsS ]cºcbnepw imk\w cmPm°∑mcpsS Iev ] \bnepw \nesIm≈p∂p. kzbwhmZw. kz]£ ]c]£ßƒ°v tZmjImcnbmIp∂p. ]co£Ww, EPpX, tlXp, {]Xn⁄m Ch hyhlmc hnPbØn\p≈ D]m[nIfmWv .

UNIT SIX

ܨµ÷÷µ÷Ñ 6 . ª÷Íèµ÷√÷¥÷„߸øÍ ÷Ñ Ö

CHAPTER SIX ABOUT DOCUMENTS ≠÷ ç µ÷’” ≥÷Èü÷ç˙Ñ ç„˙µ÷÷‘ü÷À ≠÷ÈØ÷ª÷Íè÷÷◊´¸≠÷÷ åæ÷◊î÷ü÷ÀÖ ≠÷÷ñ÷÷Ø÷µ÷ͪª÷Íè÷≠÷Í≠÷ ◊æ÷≠÷÷ªØ÷” æ÷÷ ¥÷∆¸Æ÷ÈØ÷ÑÖÖ ≥÷œ÷≠ü÷ÍÑ Ø÷„π ¬÷¨÷¥÷‘üæ÷÷ªª÷Íèµ÷” ◊≠÷ù÷÷‘µ÷ç”˙ Ø÷∏”¸¥÷ÀÖÖ Ü≠æ÷µ÷Ñ- ≠÷ÈØ÷ª÷Íè÷÷ü÷À ◊æ÷≠÷÷ ≥÷Èü÷ç˙Ñ åæ÷◊î÷ü÷À ≠÷ ç ÷µ÷’” ç„˙µ÷÷‘ü÷ÀÖ ≠÷ÈØ÷Ñ ¥÷∆¸ü÷À ܪØ÷” æ÷÷ ª÷Íè÷≠÷Í≠÷ ◊æ÷≠÷÷ æ÷ Ü÷ñ÷÷Ø÷µ÷Íü÷ÀÖ ≥÷œ÷≠ü÷ÍÑ Ø÷„π ¬÷¨÷¥÷‘üæ÷÷ü÷À ª÷Íèµ÷” Ø÷∏”¸” ◊≠÷ù÷÷‘µ÷ç˙¥÷ÀÖ An employee should not carry out any work .without a written order of the king, and the king, too, should not direct any work to be done, small or big, without a written order. Confusion being the nature of man, the written order (document) is decisive in the end.

tcJmaqeamb \n¿t±ian√msX Hcn°epw `rXy≥ Hcp Imcyhpw sNøcpXv . AXpt]mse cmPmhv Imcyw F{X hepXmbmepw \n mcambmepw tcJbn√msX B⁄m]n°cpXv. kwibw a\pjy\v kzm`mhnIamIbm¬ tcJ ]ca{][m\amIp∂p. ܪ÷Íè÷¥÷÷ñ÷÷Ø÷µ÷◊ü÷  ª÷Íèµ÷” µ÷üç˙∏¸÷◊Í ü÷ µ÷ÑÖ ∏÷ï÷çÈ˙üµ÷¥÷„≥÷÷Ó ì÷÷Í∏¸÷Ó ü÷÷Ó ≥÷Èüµ÷≠÷ÈØ÷ü÷fl √÷£÷ÖÖ ≠÷ÈØ÷√÷”◊î÷¤≈≠÷ü÷” ª÷Íèµ÷” ≠÷ÈØ÷√ü÷Æ÷ ≠÷ÈØ÷÷Í ≠÷ÈØ÷ÑÖÖ Ü≠æ÷µ÷Ñ- µ÷Ñ ∏÷ï÷≥÷Èüµ÷” ܪ÷Íè÷” Ü÷ñ÷÷Ø÷µ÷◊ü÷, µ÷Ñ Üª÷Íèµ÷” ç˙∏¸÷◊Í ü÷, à≥÷÷Ó ü÷÷Ó ≥÷Èüµ÷≠÷ÈØ÷ü÷fl √÷£÷ ì÷÷Í∏¸÷Ó (≥÷æ÷ü÷Ñ)Ö ≠÷ÈØ÷√÷”◊î÷¤≈≠÷ü÷” ª÷Íèµ÷” ≠÷ÈØ÷Ñ, ü÷ü÷À ≠÷ÈØ÷Ñ ≠÷ ≠÷ÈØ÷ÑÖ He who directs without a written-order and he who carries out what is not ordered in writing, both the king and the employee are thieves. The document with the king’s seal is the king, but the person called the king is not the king.

tcJbn√msX cmPyImcy߃ Iev ] n°p∂ cmPmhpw tcJbn√msX sNøp∂ `rXy\pw, c≠pt]cpw F√mbnt∏mgpw I≈∑mcmWv. cmPap{ZtbmSpIqSnb tcJbmWv cmPmhv , A√msX cmPmhv F∂v hnfn°s∏Sp∂h\√ cmPmhv . √÷¥÷„¶¸” ◊ª÷◊è÷ü÷” ∏÷ñ÷÷ ª÷Íèµ÷” ü÷îî÷÷Í¢÷¥÷÷Í¢÷¥÷¥÷ÀÖ à¢÷¥÷” ∏÷ï÷◊ª÷◊è÷ü÷” ¥÷¨µ÷” ¥÷≠°µ÷÷◊£¸◊≥÷Ñ çÈ˙ü÷¥÷ÀÖÖ Ø÷÷Ó∏¸ª÷Íèµ÷” ç˙◊≠÷¬ö”¸” √µ÷÷ü√÷æ÷’” √÷”√÷÷¨÷≠÷Å÷¥÷¥÷ÀÖÖ Ü≠æ÷µ÷Ñ- ∏÷ñ÷÷ √÷¥÷„¶¸” ◊ª÷◊è÷ü÷” ü÷ü÷À ª÷Íèµ÷” à¢÷¥÷÷Í¢÷¥÷¥÷À, ∏÷ï÷◊ª÷◊è÷ü÷” ª÷Íèµ÷” à¢÷¥÷¥÷À , ¥÷≠°µ÷÷◊£¸◊≥÷Ñ çÈ˙ü÷” ¥÷¨µ÷¥÷À , Ø÷÷Ó∏¸ª÷Íèµ÷” ç˙◊≠÷¬ö¸¥÷ÀÖ √÷æ÷’” √÷”√÷÷¨÷≠÷Å÷¥÷” √µ÷÷ü÷ÀÖ

That which is written by the king with his seal is the best among the best of documents; that which is just written, by the king is the best documents; that which is written by the ministers, etc., is a. middling document; and that which is written by the city officer is the inferior document. All these are competent (authoritative) for the accomplishment of ah end.

cmPmhn\m¬ ap{ZtbmSpIqSn sNøs∏Sp∂ tcJbmWv DØtamØaw. cmPmhn\m¬ FgpXs∏Sp∂Xv DØahpw, a{¥namcm¬ sNøs∏Sp∂Xv a≤yahpw, ]uc∑m¿ sNøs∏Sp∂Xv I\njv T hpw BIp∂p. Chsb√mw Xs∂ Imcy߃ km[n°m≥ ]cym]v X amWv . µ÷¤√¥÷≠µ÷¤√¥÷¤≠∆¸ çÈ˙üµ÷Í ü÷„ ∏÷ñ÷÷ µ÷÷Íf◊¨÷çÈ˙ü÷÷Í ≠÷∏¸ÑÖ √÷÷¥÷÷üµ÷µ÷„æ÷∏÷ï÷÷◊£¸Ñ µ÷£÷÷≠÷„ç˙Œ ¥÷ü÷øî÷ √÷ÑÖÖ £Ó¸◊≠÷ç”˙” ¥÷÷◊√÷ç”˙ æ÷È¢÷” æ÷÷Ÿ¬÷ç”˙ ≤÷∆„¸ æ„ ÷÷Ÿ¬÷ç˙¥÷ÀÖ ü÷üç˙µ÷‘ï÷÷ü÷ª÷Íèµ÷” ü÷„ ∏÷ñ÷Í √÷¥µ÷íÀ˚ ◊≠÷æ÷Í£¸µ÷Íü÷ÀÖÖ Ü≠æ÷µ÷Ñ- ∏÷ñ÷÷ µ÷¤√¥÷≠÷À µ÷¤√¥÷≠÷À ç ÷µ÷Ï ◊∆¸ √÷÷¥÷÷üµ÷µ÷„æ÷∏÷ï÷÷◊£¸Ñ µ÷£÷÷≠÷„ç˙Œ ¥÷ü÷Ñ Ü◊¨÷çÈ˙ü÷Ñ √÷Ñ £Ó¸◊≠÷ç”˙ , ¥÷÷◊√÷ç”˙ , æ÷÷Ÿ¬÷ç”˙” , ≤÷∆„¸ æ„ ÷÷Ÿ¬÷ç”˙ ü÷ü÷À ç ÷µ÷‘ï÷÷ü÷ª÷Íèµ÷” ü÷„ ∏÷ñ÷Í √÷¥µ÷çÀ˙ ◊≠÷æ÷Í£¸µ÷Íü÷ÀÖ That person, the minister or the heir apparent, etc., in due order, who is entrusted with whatever work by the king should clearly report to the king about the daily, monthly, yearly or multi-yearly happenings in that context along with the documents pertaining to that work.

cmPmhn\m¬ Hmtcm Imcyßfnepw bYm{Iaw \ntbmKn°s∏Sp∂ a{¥nam¿, bphcmPm°∑m¿ F∂nh¿ AXXv ImcyßfpsS Hmtcm ZnhktØbpw, amktØbpw, sIm√tØbpw, At\I sIm√ßfntebpw hnhc߃ cmPmhns\ Adnbn°pIbpw tcJIƒ Abbv ° pIbpw thWw. ∏÷ï÷÷™”◊ç ü÷ª÷Íèµ÷√µ÷ ¨÷÷∏¸µ÷Íü√¥÷È◊ü÷Ø÷°÷ç˙¥÷ÀÖ ç ÷ª÷Ísü÷flü÷Í ◊æ÷√¥÷È◊ü÷æ÷÷‘ ≥÷œ÷¤≠ü÷Ñ √÷”ï÷÷µ÷ü÷Í ≠÷Èù÷÷¥÷ÀÖÖ Ü≠æ÷µ÷Ñ- ∏÷ï÷÷™íÀ˚◊ç ü÷ª÷Íèµ÷√µ÷ √¥÷È◊ü÷Ø÷°÷ç”˙ ¨÷÷∏¸µ÷Íü÷ÀÖ ç ÷ª÷Í Üü÷flü÷Í ≠÷Èù÷÷” ◊æ÷√¥÷È◊ü÷Ñ ≥÷œ÷¤≠ü÷Ñ æ÷÷ √÷òï÷÷µ÷ü÷ÍÖ He should preserve as a memorial note the document attested with his seal by the king. For with the lapse of time, the kings are prone to forget or get confused.

C{]Imcw \ntbmKn°s∏Sp∂h¿ cmPmhn\m¬ ap{ZWw sNøs∏´ tcJbpsS Hcp Hm¿Ω°pdn∏v Xømdm°Ww. Imew Ignbptºmƒ cmPm°∑m¿°v Hm¿Ω∏niIpw, kwibhpw ht∂°mw. Ü≠÷„≥÷Êü÷√µ÷ √¥÷Èüµ÷£÷’” ◊ª÷◊è÷ü÷” ◊≠÷Ÿ¥÷ü÷” Ø÷„∏÷Ö µ÷ü≠÷÷îî÷ ≤÷Œ…ù÷÷ æ÷÷î÷÷” æ÷ù÷‘√æ÷∏¸◊æ÷◊î÷¤≈≠÷ü÷¥÷ÀÖÖ Ü≠æ÷µ÷Ñ- ≤÷Œ…ù÷÷ Ø÷„∏÷ Ü≠÷„≥÷Êü÷√µ÷ √¥÷Èüµ÷£÷’” µ÷ü≠÷÷ü÷À æ÷ù÷‘-√æ÷∏¸-◊æ÷◊î÷¤≈≠÷ü÷” æ÷÷î÷÷” ◊ª÷◊è÷ü÷” ◊≠÷Ÿ¥÷ü÷¥÷ÀÖ It was for the memory of what was experienced that the art of writing characterised by syllables and vowels was invented before with great efforts by Brahman.

A\p`h߃ Hm¿Ωn°p∂Xn\pth≠nbmWv {_“mhn\m¬ hfsc {]bmks∏´v apºpXs∂ h¿ÆkzcmZnkhntijXItfmSp IqSnb hm°pIfpsS en]nIƒ I≠p]nSn°s∏´Xv. æ÷È¢÷ª÷Íèµ÷” ü÷£÷÷ ì÷÷µ÷æµ÷µ÷ª÷Íèµ÷◊¥÷◊ü÷ ◊´¸¨÷÷ Ö æµ÷æ÷∆¸÷∏¸◊çŒ˙µ÷÷≥÷Í£¸÷£„≥÷µ÷” ≤÷∆„¸ü÷÷” ê÷ü÷¥÷À ÖÖ Ü≠æ÷µ÷Ñ- æ÷È¢÷ª÷Íèµ÷” ü÷£÷÷ Ü÷µ÷æµ÷µ÷ª÷Íèµ÷” á◊ü÷ ì÷ ◊´¸¨÷÷Ö æµ÷æ÷∆¸÷∏¸◊çŒ˙µ÷÷≥÷Í£÷ü÷À à≥÷µ÷” ≤÷∆„¸ü÷÷” ê÷ü÷¥÷ÀÖ Documents are mainly of two types as documents of events (vrttalekhya) and documents of accounts (ayavyayalekhya). Both types have become multifarious consequent on reflecting various transactions.

tcJIƒ hrØw F∂pw (kw`hßsf {]Xn]mZn°p∂Xv ) Bbhybw F∂pw (hchp Nnehp IW°pIsf {]Xn]mZn°p∂Xv ) c≠phn[Ønep≠v . CS]mSpIfpsS hyXymkw A\pkcn®v Ch c≠pw ]n∂oSv ]eXmbn hn`Pn°s∏´n´p≠v . µ÷£÷÷ÍØ÷≠µ÷√ü÷√÷÷¨µ÷÷£÷‘√÷”µ÷„åü÷” √÷÷Í¢÷∏¸◊çŒ˙µ÷¥÷À Ö √÷÷æ÷¨÷÷∏¸ù÷ç”˙ ì÷Óæ÷ ï÷µ÷Ø÷°÷ç˙¥÷„îµ÷ü÷Í ÖÖ Ü≠æ÷µ÷Ñ-µ÷£÷÷ àØ÷≠µ÷√ü÷√÷÷¨µ÷£÷‘√÷”µ÷„åü÷” , √÷÷Í¢÷∏¸◊çŒ˙µ÷”, √÷÷æ÷¨÷÷∏¸ù÷ç”˙ ì÷ ï÷µ÷Ø÷°÷” àîµ÷ü÷Í ãæ÷Ö The document which records a properly presented aim along with an account of the follow-up fiction and result, is called Jayapatra (Victory Document)

\n¿±njvSamb e£ytØmSp IqSnbXpw XpS¿{]h¿Ø\Øns‚ hniZhncßtfmSpw, ^etØmSpw IqSnbXpamb tcJsb Pb]{Xw F∂v ]dbp∂p. √÷÷¥÷≠ü÷ͬæ÷£÷ ≥÷Èüµ÷ͬ÷„ ∏÷¬ô“¸Ø÷÷ª÷÷◊£¸ç˙Í ¬÷„ µ÷ü÷ÀÖ ç ÷µ÷‘¥÷÷◊£¸øµ÷ü÷Í µ÷Í≠÷ ü÷£÷ñ÷÷Ø÷°÷¥÷„îµ÷ü÷ÍÖÖ Ü≠æ÷µ÷Ñ- Ü£÷ √÷÷¥÷≠ü÷ͬ÷„ ≥÷Èüµ÷ͬ÷„ ∏÷¬ô“¸Ø÷÷ª÷÷◊£¸ç˙Í ¬÷„ µ÷ü÷À ç ÷µ÷’” ◊≠÷Ÿ£¸øµ÷ü÷Í ü÷ü÷À Ü÷ñ÷÷Ø÷°÷” àîµ÷ü÷ÍÖ The document which orders an action to be taken up by the feudal lords, servants, governors, etc., is Ajnapatra.

kmam¥∑mtcmSpw, `rXy∑mtcmSpw, cmjv { S]meI∑mtcmSpw (Kh¿W¿) sNtø≠ Imcyßsf°pdn®v B⁄m]n°p∂ tcJsb B⁄m]{Xw F∂p ]dbp∂p. ä˙¤üæ÷åØ÷„∏¸÷◊Í ∆¸ü÷÷î÷÷µ÷Ï¬Í æ÷≠µ÷ͬæ÷≥µ÷Ÿî÷ü÷ͬ÷„ ì÷Ö ç˙÷µ÷’” ◊≠÷æ÷Í™ü÷Í µ÷Í≠÷ Ø÷°÷” Ø÷œñ÷÷Ø÷≠÷÷µ÷ ü÷ü÷ÀÖÖ Ü≠æ÷µ÷Ñ- µ÷Í≠÷ ä˙¤üæ÷åØ÷„∏¸÷◊Í ∆¸ü÷÷î÷÷µ÷Ϭ÷„ Ü≥µ÷Ÿî÷ü÷ͬ÷„ Ü≠µ÷ͬ÷„ ì÷ ç ÷µ÷’” ◊≠÷æ÷Í™ü÷Í ü÷ü÷À Ø÷°÷” Ø÷œñ÷÷Ø÷≠÷÷µ÷ (≥÷æ÷◊ü÷)Ö The document by which some action is informed to the priests, head priest (purohita), religious heads (acarya) and other holy persons, is Prajnapanapatra.

GsXmcp tcJbmtWm EXznIv a m¿, ]ptcmlnX∑m¿, BNmcy∑m¿ a‰v Bcm[ycmbn´p≈h¿ F∂nhsc Imcy߃ Adnbn°p∂Xv , AXns\ {]⁄m]\]{Xw F∂v ]dbp∂p. √÷æ÷Ï ¡÷„ù÷„ü÷ ç ü÷‘æµ÷¥÷÷ñ÷µ÷÷ ¥÷¥÷ ◊≠÷¤øî÷ü÷¥÷ÀÖ √æ÷∆¸√ü÷ç ÷ª÷√÷”Ø÷Æ÷” ø÷÷√÷≠÷” Ø÷°÷¥÷Íæ÷ ü÷ü÷ÀÖÖ √÷æ÷Ï ¡÷„ù÷„ü÷Ö ¥÷¥÷ Ü÷ñ÷µ÷÷ ◊≠÷¤øî÷ü÷” ç ü÷‘æµ÷” á◊ü÷Ö √æ÷∆¸√ü÷ç ÷ª÷√÷”Ø÷Æ÷” ü÷ü÷À ãæ÷ ø÷÷√÷≠÷” Ø÷°÷¥÷ÀÖ ‘May you all listen; you should necessarily carry out my order’-the document which begins with this direction and which is attested by king’s signature with -’date, is called Sasanapatra.

F√mhcpw tIƒ°phn≥ ˛ Fs‚ Iev]\ F√mhcpw A\pkcn°Ww ˛ F∂p ]d™p XpSßp∂ cmPmhns‚ ap{Zbpw Znhkhpw tcJs∏SpØnb tcJsb imk\m]{Xw F∂p hnfn°p∂p £Í¸ø÷÷◊£¸ç˙” µ÷√µ÷ ∏÷ï÷÷ ◊ª÷◊è÷ü÷Í≠÷ Ø÷œµ÷îî˚◊ü÷Ö √÷Íæ÷÷ø÷÷Óµ÷÷‘◊£¸◊≥÷√ü÷„¬ô¸Ñ Ø÷œ√÷÷£¸◊ª÷◊è÷ü÷” ◊∆¸ ü÷ü÷ÀÖÖ µ÷√µ÷ √÷Íæ÷÷ø÷÷Óµ÷÷‘◊£¸◊≥÷Ñ ü÷„¬ô¸Ñ ∏÷ï÷÷ £Í¸ø÷÷◊£¸ç˙” ◊ª÷◊è÷ü÷Í≠÷ Ø÷œµ÷îî˚◊ü÷ ü÷ü÷À ◊∆¸ Ø÷œ√÷÷£¸◊ª÷◊è÷ü÷¥÷ÀÖ That document through which the king grants an area of the kingdom, etc., to those with whose service, valour, etc., is pleased, is called Prasadapatra.

GsX¶nepw HcmfpsS tkh\w, ss[cyw F∂nhbn¬ k¥pjv S \mbn cmPmhv Hcp {]tXyI {]tZiw Hcmƒ°v tcJmaqew \¬IpIbmsW¶n¬ AXns\ {]kmZ ]{Xw F∂p hnfn°p∂p ≥÷÷Íê÷Ø÷°÷” ü÷„ ç˙∏¸£¸flçÈ˙ü÷” ì÷÷ÍØ÷÷µ÷≠÷flçÈ˙ü÷¥÷ÀÖ Ø÷„π ¬÷÷æ÷◊¨÷ç”˙ ü÷¢÷„ ç ÷ª÷÷æ÷◊¨÷ç˙¥÷Íæ÷ æ÷÷ÖÖ ç˙∏¸£¸flçÈ˙ü÷” , àØ÷÷µ÷≠÷flçÈ˙ü÷” ì÷ Ø÷„π ¬÷÷æ÷◊¨÷ç”˙ ç ÷ª÷÷æ÷◊¨÷ç”˙ ãæ÷ æ÷÷ ü÷ü÷À ü÷„ ≥÷÷Íê÷Ø÷°÷¥÷ÀÖ The document which makes a person ‘;he tax-payer for a property or the owner (enjoyer) of what is given as a present, for the duration of one’s life time or for a certain length of time in one’s life, is called Bhogapatra

GsXmcp tcJbneqsSbmtWm Hcmsf IcaSbv ° phm≥ tbmKy\pw, kΩm\w In´nb hkvXphns‚n DSaÿ\pambn AwKoIcn®v Hcp ]pcpjmbp phsctbm, Hcp \n›nX Imebfhntem A\p`hn°phm≥ A\paXn \¬Ip∂Xv AXv t`mK]{Xw. ◊æ÷≥÷åü÷÷ µ÷Í ì÷ ≥÷œ÷°÷÷™÷Ñ √æ÷π˝îµ÷÷ ü÷„ Ø÷∏√Ø÷∏¸¥÷ÀÖ ◊æ÷≥÷÷ê÷Ø÷°÷” ç„˙æ÷‘¤≠ü÷ ≥÷÷ê÷ª÷Íèµ÷” ü÷£„¸îµ÷ü÷Í ÖÖ µ÷Í ì÷ ≥÷œ÷°÷÷™÷Ñ √æ÷π˝îµ÷÷ Ø÷∏√Ø÷∏”¸” ◊æ÷≥÷åü÷÷Ñ ◊æ÷≥÷÷ê÷” Ø÷°÷” ç„˙æ÷‘¤≠ü÷ ü÷ü÷À ≥÷÷ê÷ª÷Íèµ÷” àîµ÷ü÷ÍÖ

The document recording the division of property agreed to mutually by the brothers who divide themselves on their own accord, is termed as Vibhagalekhya.

ktlmZc∑m¿ ]ckv ] c[mcWbneqsS kzØv hn`Pn°phm≥ Xømdm°p∂ tcJsb `mK]{Xw F∂p ]dbp∂p. ê÷È∆¸≥÷Ê¥µ÷Ã÷◊£¸ç˙” £üæ÷÷ Ø÷°÷” ç„˙µ÷÷‘üØ÷œç ÷ø÷ç˙¥÷ÀÖ Ü≠÷„îîÍ˚™¥÷≠÷÷∆¸÷µ÷’” £÷≠÷ª÷Íèµ÷” ü÷£„¸îµ÷ü÷ÍÖÖ ê÷È∆¸≥÷Ê¥µ÷÷◊£¸ç˙” £üæ÷÷ Ü≠÷„îîÍ˚™” Ü≠÷÷∆¸÷µ÷’” á◊ü÷ µ÷ü÷À Ø÷œç ÷ø÷ç”˙ Ø÷°÷” ç„˙µ÷÷‘ü÷À ü÷ü÷À £÷≠÷ª÷Íèµ÷” àîµ÷ü÷ÍÖ The document made, after gifting away a house, a land, etc., for making it known (to the public) with the condition that nobody should question or grab it, is called Danalekhya.

`qan, hoSv , apXembh kΩm\ambn \¬Inbn´v AXv a‰p≈hsc Adnbn°p∂Xn\v th≠n Bcpw AXv tNmZyw sNøcpXv , AXn{Ian®p IS°cpXv , F∂v Adnbnt°≠ tcJsb Zm\teJyw F∂p ]dbp∂p. ê÷È∆¸Å÷Í°÷÷◊£¸ç˙” çŒ˙flüæ÷÷ ü÷„ªµ÷¥÷ʪµ÷Ø÷œ¥÷÷ù÷µ÷„ç˙À Ö Ø÷°÷” ç ÷∏¸µ÷ü÷Í µ÷¢÷„ çŒ˙µ÷ª÷Íèµ÷” ü÷£„¸îµ÷ü÷ÍÖÖ ê÷È∆¸Å÷Í°÷÷◊£¸ç˙” ” çŒ˙flüæ÷÷ ü÷„ªµ÷¥÷ʪµ÷Ø÷œ¥÷÷ù÷µ÷„ç˙À µ÷ü÷À Ø÷°÷” ç ÷∏¸µ÷ü÷Í ü÷ü÷À ü÷„ çŒ˙µ÷ª÷Íèµ÷” àîµ÷ü÷ÍÖ The document which is prepared after selling a house , aland, etc., recording the suitable price and measurement, is termed krayalekhya. hoSv , `qan F∂nhbpsS hnev ] \°v tijw AXns‚ Xpeyamb hnebpw, AfhpItfmSpIqSnbpw GsXmcp ]{XamtWm cNn°s∏Sp∂Xv AXns\ {IbteJyw F∂p ]dbp∂p. ï÷íÀ˚ê÷¥÷√£÷÷æ÷∏”¸” ≤÷≠¨÷” çÈ˙üæ÷÷ ª÷Íèµ÷” ç˙∏¸÷◊Í ü÷ µ÷ü÷ÀÖ ê÷÷Íص÷≥÷÷Íêµ÷◊çŒ˙µ÷÷µ÷„åü÷” √÷÷◊£¸ª÷Íèµ÷” ü÷£„¸îµ÷ü÷ÍÖÖ ï÷íÀ˚ê÷¥÷√£÷÷æ÷∏”¸” ê÷÷Íص÷≥÷÷Íêµ÷◊çŒ˙µ÷÷µ÷„åü÷” ≤÷≠¨÷” çÈ˙üæ÷÷ µ÷üª÷ª÷Íèµ÷” ç˙∏¸÷◊Í ü÷ ü÷ü÷À √÷÷◊£¸ª÷Íèµ÷” àîµ÷ü÷ÍÖ The document which is prepared after pledging an immovable property with the direction that it should be guarded or enjoyed, is called sadilekhya. ÿmhcPwKa kzØp°ƒ c£n°m\pw, D]tbmKn°m\pw D≈ \n¿t±itØmsS ]Wbw sh®psIm≠p≈ tcJsb kmZnteJyw F∂p ]dbp∂p. ê÷œ÷¥÷÷Í £Í¸ø÷øî÷ µ÷üç„˙µ÷÷‘ü÷À √÷üµ÷ª÷Íèµ÷” Ø÷∏√Ø÷∏”¸¥÷ÀÖ ∏÷ï÷÷◊æ÷∏¸÷◊Í ¨÷¨÷¥÷÷‘£÷’” √÷”◊æ÷üØ÷°÷” ü÷£„¸îµ÷ü÷ÍÖÖ ê÷œ÷¥÷Ñ £Í¸ø÷Ñ ì÷ ∏÷ï÷÷◊æ÷∏¸÷◊Í ¨÷¨÷¥÷÷‘£÷’” Ø÷∏√Ø÷∏”¸” µ÷ü÷À √÷üµ÷ª÷Íèµ÷” ç„˙µ÷÷‘ü÷À ü÷ü÷À √÷”◊æ÷üØ÷°÷” àîµ÷ü÷ÍÖ The document recording a mutual oath- taking on the part of a village or a country to uphold the righteous cause of not opposing the king(I.e. loyalty), is samvitpatra.

cmPhncp≤a√mØ coXnbn¬ c≠v {Kmaßtfm, {]tZißtfm XΩn¬ ]ckv ] cw D≠mIp∂ kXyteJysØ kwhnXv ]{Xw F∂p ]dbp∂p. æ÷Ȩ™Ó ¨÷≠÷” ê÷È∆¸flüæ÷÷ ü÷„ çÈ˙ü÷” æ÷÷ ç ÷◊∏ü÷” µ÷ü÷ÀÖ √÷√÷÷◊Å÷¥÷îî÷ü÷üØ÷œ÷åÍ ü÷” ä˙ù÷ª÷Íèµ÷” ¥÷≠÷fl◊¬÷◊≥÷ÑÖÖ æ÷Ȩ™Ó ¨÷≠÷” ê÷È∆¸flüæ÷÷ √÷√÷÷◊Å÷¥÷ü÷À çÈ˙ü÷” æ÷÷ ç ÷◊∏ü÷” æ÷÷ µ÷ü÷À , ü÷ü÷À ¥÷≠÷fl◊¬÷◊≥÷Ñ ä˙ù÷ª÷Íèµ÷” Ø÷œ÷åÍ ü÷¥÷ÀÖ The document (i.e. a promissory note ) got prepared in the presence of witness after taking some money on interest, is called Rnalekhya. ]eni°v ISwhmßnbXn\ptijw km£namcpsS ap∂n¬ h®v cNn°s∏Sp∂ {]amW ]{XsØ EWteJyw F∂p ]dbp∂p. Ü◊≥÷ø÷÷Ø÷Í √÷¥÷„¢÷flù÷Ï Ø÷œ÷µ÷¤øî÷¢÷Í çÈ˙ü÷Í ≤÷„¨÷ÓÑÖ £¸¢÷” ª÷Íèµ÷” √÷÷◊Å÷¥÷ü÷À µ÷îî„˚¤¨£¸Ø÷°÷” ü÷£„¸îµ÷ü÷ÍÖÖ Ü◊≥÷ø÷÷Ø÷Í √÷¥÷„¢÷flù÷Ï Ø÷œ÷µ÷¤øî÷¢÷Í çÈ˙ü÷Í √÷÷◊Å÷¥÷ü÷À µ÷ü÷À ª÷Íèµ÷” £¸¢÷” ü÷ü÷À ø÷„¤¨£¸Ø÷°÷” àîµ÷ü÷ÍÖ The document (i.e. a certificate given in the presence of witness when one is relieved of an allegation (or slander) or when one undergoes expiation, is Suddhipatra. im]tamN\Øn\p tijtam, {]mb›nØØn\p tijtam, km£nIfpsS ap∂n¬ sh®v HcmfpsS t]cnep≈ Btcm]Ww Hgnhm°ns°m≠v sNøs∏Sp∂ tcJsb ip≤n]{Xw F∂p hnfn°p∂p. ¥÷ͪ÷◊µ÷üæ÷÷ √æ÷¨÷≠÷÷”ø÷÷≠÷À æµ÷æ÷∆¸÷∏÷µ÷ √÷÷¨÷ç ÷ÑÖ ç„˙æ÷‘¤≠ü÷ ª÷Íè÷Ø÷°÷” µ÷¢÷îî÷ √÷÷¥÷◊µ÷ç”˙ √¥÷Èü÷¥÷ÀÖÖ √÷÷¨÷ç ÷Ñ √æ÷¨÷≠÷÷”ø÷÷≠÷À ≠÷ͪ÷◊µ÷üæ÷÷ æµ÷æ÷∆¸÷∏÷µ÷ µ÷ü÷À ª÷Íè÷Ø÷°÷” ç„˙æ÷‘¤≠ü÷ ü÷ü÷À √÷÷¥÷◊µ÷ç” á◊ü÷ √¥÷Èü÷¥÷ÀÖ The document (i.e. an agreement) prepared by the partners (sadhakas) to record their shares (svadhanamsan) of capital put together for business, is called Samayikapatra. c≠v km[mI∑m¿ (]¶pIm¿) XΩn¬ AhcpsS [\mwisØ°pdn®v (hnlnXw, sjb¿) ]ckv ] cw D≠m°p∂ DSºSnsb kmabnI ]{Xw F∂v ]dbp∂p. √÷≥µ÷÷◊¨÷ç ÷◊∏¸Ø÷œç˙È ◊ü÷√÷≥÷÷√÷£À¸◊≥÷≠÷‘ µ÷Ñ çÈ˙ü÷ÑÖ ü÷üØ÷°÷” æ÷÷◊£¸¥÷÷≠µ÷” ì÷Íïñ÷͵÷” √÷”¥÷◊ü÷√÷”ñ÷ç˙¥÷ÀÖÖ µ÷Ñ √÷≥µ÷÷◊¨÷ç ÷◊∏¸Ø÷œç˙È ◊ü÷√÷≥÷÷√÷£À¸◊≥÷Ñ ≠÷ çÈ˙ü÷Ñ ü÷ü÷À Ø÷°÷” æ÷÷◊£¸¥÷÷≠µ÷” ì÷Íü÷À √÷”¥÷◊ü÷- √÷”ñ÷ç”˙ ñ÷͵÷¥÷ÀÖÖ The document which might not have ben made by a superior officer , a powerful authority like minister (prakrti) or a member of the jury (sabhasad) , but acceptable to the plantiff, is called Sammatipatra.

Db¿∂ DtZymKÿ¿, a{¥nam¿, PUv P nam¿ F∂o A[nImcnIf√mØhcm¬ sNøs∏´Xpw hmZn°v kΩXambn´p≈Xpamb DSºSnsb kΩXn]{Xw F∂p ]dbp∂p. √æ÷ç˙flµ÷æ÷È¢÷ñ÷÷≠÷÷£÷’” ◊ª÷èµ÷ü÷Í µ÷üØ÷∏√Ø÷∏¥÷ÀÖ ¡÷fl¥÷íÀ˚ê÷ª÷Ø÷£¸÷ú¸∂” æ÷÷ √÷Ø÷Êæ÷÷Ï¢÷∏¸Ø÷Å÷ç˙¥÷ÀÖÖ Ü√÷¤≠£¸ê¨÷¥÷ê÷Êú¸÷£÷’” √Ø÷¬ô÷Å÷∏¸Ø÷£”¸” √÷£÷Ö Ü≠µ÷æµ÷÷æ÷ü÷‘ç √æ÷÷ü¥÷Ø÷∏¸◊Ø÷°÷÷◊£¸≠÷÷¥÷µ÷„ç˙À ÖÖ ãç˙◊´¸≤÷∆„¸ æ„ ÷î÷≠÷Óµ÷‘£÷÷∆‘¸√ü÷„◊ü÷√÷”µ÷„ü÷¥÷ÀÖ √÷¥÷÷¥÷÷√÷ü÷£¸¨÷÷‘∆¸≠÷‘÷¥÷ï÷÷üµ÷÷◊£¸◊î÷¤≈≠÷ü÷¥÷ÀÖÖ ç ÷µ÷‘≤÷÷Í◊¨÷√÷„√÷”≤÷≠¨÷” ≠÷üµ÷÷ø÷flæ÷÷‘£¸Ø÷Êæ÷‘ç˙¥÷ÀÖ √æ÷÷¥µ÷√÷Íæ÷ç˙√÷Íæ÷÷£÷’” Å÷Í¥÷Ø÷°÷” ü÷„ ü÷ü√¥÷Èü÷¥÷ÀÖÖ √æ÷ç˙flµ÷æ÷È¢÷ñ÷÷≠÷÷£÷’” ¡÷fl¥÷íÀ˚ê÷ª÷Ø÷£¸÷ú¸∂” √÷Ø÷Êæ÷÷Ï¢÷∏¸Ø÷Å÷ç˙¥÷À æ÷÷ Ü√÷¤≠£¸ê¨÷” Üê÷Êú¸÷£÷’” √÷£÷ √Ø÷¬ô÷Å÷∏¸Ø÷£”¸” Ü≠µ÷æµ÷÷æ÷ü÷‘ç √æ÷÷ü¥÷Ø÷∏¸◊Ø÷°÷÷◊£¸≠÷÷¥÷µ÷„ç˙À ãç˙◊´¸≤÷∆„¸ æ„ ÷î÷≠÷ÓÑ µ÷£÷÷∆‘¸√ü÷„◊ü÷√÷”µ÷„ü÷¥÷À √÷¥÷÷¥÷÷√÷ü÷£¸¨÷÷‘∆¸≠÷‘÷¥÷ï÷÷üµ÷÷◊£¸◊î÷¤≈≠÷ü÷¥÷À ç ÷µ÷‘≤÷÷Í◊¨÷√÷„√÷”≤÷≠¨÷” ≠÷üµ÷÷ø÷flæ÷÷‘£¸Ø÷Êæ÷‘ç˙¥÷À √æ÷÷¥µ÷√÷Íæ÷ç˙√÷Íæ÷÷£÷’” Ø÷∏√Ø÷∏”¸” µ÷ü÷À ◊ª÷èµ÷ü÷Í ü÷ü÷À ü÷„ Å÷Í¥÷Ø÷°÷” √¥÷Èü÷¥÷ÀÖ The letter which is written mutually to know each other’s news, which starts with the word sri or mangala, which presents the views far and against,which is neither vague nor abstruse on content, which is written in legible hand, which mentions the father etc., of the sender as well as the addressee to exclude reference toothers ,which contains due praise in singular ,dual or plural number, which is marked with the names of the year month fortnight and day and with the mention of caste , which is apt to bring home the purpose, which is well-connected,which expresses (in the beginning and end) the salutation or blessing (as the case may be) and which speaks of the master servant relation, is known as kshemapatra.

c≠pt]¿ ]ckv]cw hnhc߃ Adnbn°p∂Xn\pth≠n FgpXp∂ teJysØ t£a ]{Xw F∂p ]dbp∂p. CXv {iosbt∂m, awKfsat∂m D≈ ]ZtØmsS Bcw`nt°≠Xpw, A\pIqe {]XnIqe hkvXp°tfmSv IqSnbXpw, kwibclnXhpw,hy‡Xbp≈Xpw, sXfn™ ssIb£cØn¬ D≈Xpw, a‰p≈hcn¬ \n∂v th¿Xncn®v Adnbp∂Xn\pth≠n FgpXp∂ BfptSbpw. hmbn°p∂ BfptSbpw A—≥ apXembhcpsS t]cv DƒsIm≈p∂Xpw, GIhN\Øntem, ZznhN\Øntem, _lphN\Øntem kvXpXn hN\tØmSp IqSnbXpw, sIm√w, amkw, AXns‚ ]IpXn Znhkw, PmXn, apXembhtbmSp IqSnbXpw, Imcy߃ IrXyambn t_m[n∏n°p∂Xpw \akv I mcw, Bin¿hmZw F∂nhtbmSpIqSnbXpw kzman tkhI_‘sØ kqNn∏n°p∂Xpw Bbncn°Ww. Ø÷œ£Ÿø÷ü÷” æ÷È¢÷ª÷Íèµ÷” √÷¥÷÷√÷÷ªª÷Å÷ù÷÷¤≠æ÷ü÷¥÷ÀÖ √÷¥÷÷√÷÷üç˙£µ÷ü÷Í ì÷÷≠µ÷îîÍ˚¬÷÷µ÷æµ÷µ÷√÷”ñ÷ç˙¥÷ÀÖÖ √÷¥÷÷√÷÷ü÷À ª÷Å÷ù÷÷¤≠æ÷ü÷” æ÷È¢÷ª÷Íèµ÷” Ø÷œ£Ÿø÷ü÷¥÷ÀÖ √÷¥÷÷√÷÷ü÷À ì÷ Ü≠µ÷ü÷À ø÷ͬ÷÷µ÷æµ÷µ÷√÷”ñ÷ç”˙

ç˙£µ÷ü÷ÍÖ Thus the vrttalekhya is explained with brief definitions. Similarly the other one, the Ayavyayalekhya, will be explained in brief (in the following stanzas.) CXphsc hrØ teJysØ Npcp°n hnhcn®ncn°p∂p. C\n ]dbs∏Sp∂ `mKßfn¬ BbhybteJysØ Npcp°n ]dbm≥ t]mIp∂p.

æ÷ü√÷∏Í¸Í æ÷ü√÷∏͸ æ÷÷◊Ø÷ ¥÷÷◊√÷ ¥÷÷◊√÷ ◊£¸≠÷Í ◊£¸≠÷ÍÖ ◊∆¸∏¸ùµ÷Ø÷ø÷„¨÷÷≠µ÷÷◊£¸ √æ÷÷¨÷fl≠÷” üæ÷÷µ÷√÷”ñ÷ç˙¥÷ÀÖÖ Ø÷∏÷¨÷fl≠÷” çÈ˙ü÷” µ÷¢÷„ æµ÷µ÷√÷”ñ÷” ¨÷≠÷” ì÷ ü÷ü÷ÀÖÖ æ÷ü√÷∏Í¸Í æ÷ü√÷∏͸ æ÷÷◊Ø÷ ¥÷÷◊√÷ ¥÷÷◊√÷ æ÷÷◊Ø÷ ◊£¸≠÷Í ◊£¸≠÷Í æ÷÷◊Ø÷ √æ÷÷¨÷fl≠÷” ◊∆¸∏¸ùµ÷Ø÷ø÷„¨÷÷≠µ÷÷◊£ ü÷„ Ü÷µ÷√÷”ñ÷ç˙¥÷À , µ÷ü÷À Ø÷∏÷¨÷fl≠÷” çÈ˙ü÷” ¨÷≠÷” ü÷ü÷À ü÷„ æµ÷µ÷√÷”ñ÷” ì÷Ö Whatever amount of gold, cattle, wealth, grains, etc., that comes under ones possession year by year, month by month, day by day, is called Aaya. The same that goes to another possession is called Vyaya. Hmtcm sIm√Ønepw, amkØnepw, ZnhkØnepw, kz¥ambn kºmZn°p∂ kz¿Æw, ]ip, [m\yw, XpSßnbh Bbw F∂ t]cn¬ Adnbs∏Sp∂p. a‰p≈h¿°v sImSp°p∂Xns\ hybw F∂v hnfn°p∂p. √÷÷™¬ç˙øî÷Óæ÷ Ø÷œ÷î÷fl≠÷ Ü÷µ÷Ñ √÷¤òî÷ü÷√÷”ñ÷ç˙ÑÖ æµ÷µ÷÷Í ◊´¸¨÷÷ ì÷÷ÍØ÷≥÷„åü÷√ü÷£÷÷ ◊æ÷◊≠÷¥÷µ÷÷ü¥÷ç˙ÑÖÖ √÷÷™¬ç˙Ñ Ø÷œ÷î÷fl≠÷Ñ ì÷ √÷¤òî÷ü÷√÷”ñ÷ç˙Ñ ì÷ ãæ÷ Ü÷µ÷ÑÖ æµ÷µ÷Ñ ◊´¸¨÷÷ àØ÷≥÷„åü÷Ñ ü÷£÷÷ ◊æ÷≠÷¥÷µ÷÷ü¥÷ç˙Ñ ì÷Ö Aaya is twofold as (1)sadyashka (the present) and (2)prachina (the old), the latter being also called Sanchita. Vyaya is also two fold as (A) Upabhukta(Enjoyed) and (B) Vinimayatmaka (Exchanged).

Bbw, kmZyjvIw, {]mNo\w F∂nßs\ c≠pXcØn¬ D≠v. {]mNo\w k©nXw F∂ t]cnepw Adnbs∏Sp∂p. hybw ˛ D]t`m‡w hn\nambflIw F∂nßs\ c≠v hn[Ønep≠v . ◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç”˙ ì÷÷◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç”˙ ü÷£÷÷Ö √æ÷√æ÷üæ÷◊≠÷¤øî÷ü÷” ì÷Í◊ü÷ ◊°÷◊æ÷¨÷” √÷¤òî÷ü÷” ¥÷ü÷¥÷ÀÖÖ ◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç”˙ µ÷¨£¸≠÷” ü÷„ ◊°÷◊æ÷¨÷” ◊∆¸ ü÷ü÷ÀÖ Ü÷ÓØ÷◊≠÷¨µ÷” µ÷÷◊î÷ü÷ç˙¥÷÷Ó¢÷¥÷Ÿù÷ç˙¥÷Íæ÷ ì÷ ÖÖ ◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç”˙ Ü◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç”˙ √æ÷√æ÷üæ÷◊≠÷¤øî÷ü÷” ì÷ á◊ü÷ √÷¤òî÷ü÷” ◊°÷◊æ÷¨÷” ¥÷ü÷¥÷ÀÖ ◊≠÷¤øî÷ü÷÷≠µ÷√æ÷÷◊¥÷ç”˙ µ÷ü÷À ¨÷≠÷” ü÷ü÷À ◊°÷◊æ÷¨÷”- Ü÷ÓØ÷◊≠÷¨µ÷” µ÷÷◊î÷ü÷ç”˙ Ü÷Ó¢÷¥÷Ÿù÷ç”˙ ãæ÷ ì÷ Ö

(2) Sancita is three – fold as (i) Niscitanyavamika (the other owner of which is known), (ii) Aniscitanyasvamika (the other owner of which is not definitely known) and (iii) Svasvatvaniscifa (one’s own ownership of which is settled). (i) The first of these called Niscitanyasvamika is three – fold as (i-a) Aupanidhya, (i-b) Yacitaka and (i-c) Auttamarnika.

k©nXw aq∂v hn[Øn¬ D≠v . \n›nXm\ykzmanIw, A\n›nX kzmanIw, kzkzXz \n›nXw. Chbn¬ \n›nXm\ykzmanIw Hu]\n≤yw, bmNnXIw, HuØa¿ÆnIw F∂nßs\ aq∂p XcØn¬ ]dbs∏´ncn°p∂p. ◊æ÷¡÷”≥÷÷◊Æ÷◊∆¸ü÷” √÷£À¸◊≥÷µ÷‘£¸÷ØÓ ÷◊≠÷◊¨÷ç”˙ ◊∆¸ ü÷ü÷ÀÖ Ü÷æ÷Ȥ¨£¸ç˙” ” ê÷È∆¸flü÷÷≠µ÷ª÷íÀ˚ç ÷∏÷◊£¸ ì÷ µ÷÷◊î÷ü÷¥÷ÀÖÖ Üæ÷Ȥ¨£¸ç˙” ê÷È∆¸flü÷” µ÷•¸ù÷” ü÷îî÷÷Í¢÷¥÷Ÿù÷ç˙¥÷ÀÖÖ √÷£À¸◊≥÷Ñ ◊æ÷¡÷”≥÷÷ü÷À µ÷ü÷À ◊≠÷◊∆¸ü÷” ü÷ü÷À Ü÷ÓØ÷◊≠÷◊¨÷ç˙¥÷ÀÖ Ü÷æ÷È◊®¸ç˙” ê÷È∆¸flü÷÷≠µ÷÷ª÷íÀ˚ç ÷∏÷◊£¸ ì÷ µ÷÷◊î÷ü÷ç˙¥÷ÀÖ µ÷ü÷À Üæ÷Ȥ¨£¸ç˙” ê÷È∆¸flü÷” ä˙ù÷”ü÷ü÷À Ü÷Ó¢÷¥÷Ÿù÷ç˙¥÷ÀÖ i-a) That which is deposited by reliable by reliable persons out of trust is Aupanidhika (Deposited Income). (i-b) What is in the form of ornament, etc., borrowed without any interest is called Yacitaka (Borrowed). (i-c) What is taken from a creditor on interest is Auttamarnika (Loan).

hnizkv X cm¬ hnizmk]q¿∆w \nt£]n°s∏´Xv Hu]\n[nIw. ]enibn√msX \nt£]n°s∏Sp∂ B`cW߃ apXembh bmNnXIw. ]enibn√msX hmßnb ISsØ HuØa¿ÆnIw F∂p ]dbp∂p. ◊≠÷¨µ÷÷◊£¸ç˙” ì÷ ¥÷÷ê÷÷‘£¸÷Ó Ø÷œ÷Øü÷¥÷ñ÷÷ü÷√æ÷÷◊¥÷ç˙¥÷ÀÖÖ Ü≠æ÷µ÷Ñ- ¥÷÷ê÷÷‘ ÷£¸÷Ó Ø÷œ÷Øü÷” ◊≠÷¨µ÷÷◊£¸ç˙” Üñ÷÷ü÷√æ÷÷◊¥÷ç˙¥÷ÀÖ (áüµ÷„îµ÷ü÷Í)Ö (ii) Aniscitanyasvamila (Ajnatasvamika) is that treasure which is obtained on the road, etc.

hgnbn¬ \nt∂m at‰m e`n® \n[n apXembhsb A⁄mX kzmanIw F∂p ]dbp∂p. √÷÷∆¸◊ï÷ç”˙ ì÷÷◊¨÷ç”˙ ì÷ ◊´¸¨÷÷ √æ÷üæ÷◊æ÷◊≠÷¤øî÷ü÷¥÷ÀÖ àüØ÷™ü÷Í µ÷÷Í ◊≠÷µ÷ü÷÷Í ◊£¸≠÷Í ¥÷÷◊√÷ ì÷ æ÷ü√÷∏͸ÖÖ Ü÷µ÷Ñ √÷÷∆¸◊ï÷ç˙øî÷Óæ÷ £÷µ÷÷™øî÷ √æ÷æ÷È◊¢÷ü÷ÑÖÖ ¥÷÷Óªµ÷÷◊¨÷åµ÷” ç„˙√÷fl£”¸” ì÷ ê÷È∆¸flü÷” µ÷÷ï÷≠÷÷◊£¸◊≥÷ÑÖ Ø÷÷◊∏¸ü÷÷ͬµ÷” ≥÷È◊ü÷Ø÷œ÷Øü÷” ◊æ÷◊ï÷ü÷÷™” ¨÷≠÷” ì÷ µ÷ü÷ÀÖÖ √æ÷√æ÷üæ÷Í Ü◊¨÷√÷”ñ÷” ü÷£¸≠µ÷ü√÷÷∆¸◊ï÷ç”˙” √¥÷Èü÷¥÷ÀÖÖ √æ÷üæ÷◊æ÷◊≠÷¤øî÷ü÷” ◊´¸¨÷÷ - √÷÷∆¸◊ï÷ç”˙ ì÷ Ü◊¨÷ç”˙ ì÷Ö µ÷Ñ ◊£¸≠÷Í ¥÷÷◊√÷ æ÷ü√÷∏͸ ì÷ ◊≠÷µ÷ü÷Ñ £÷µ÷÷™Ñ √æ÷æ÷È◊¢÷ü÷Ñ ì÷ àüØ÷™ü÷Í √÷Ñ √÷÷∆¸◊ï÷ç˙Ñ Ü÷µ÷ÑÖ ¥÷÷Óªµ÷÷◊¨÷åµ÷” ç„˙√÷fl£”¸” µ÷÷ï÷≠÷÷◊£¸◊≥÷Ñ ê÷È∆¸flü÷” Ø÷÷◊∏¸ü÷÷ͬµ÷” ≥÷È◊ü÷Ø÷œ÷Øü÷” ◊æ÷◊ï÷ü÷÷™” ì÷ µ÷ü÷À ¨÷≠÷” √æ÷√æ÷üæ÷Í ü÷ü÷À Ü◊¨÷√÷”ñ÷”Ö Ü≠µ÷ü÷À √÷÷∆¸◊ï÷ç”˙ √¥÷Èü÷¥÷ÀÖ (iii) Svasvatvaniscita is two – fold as (iii-a) Sahajika (as much as expected) and (iii-b) Adhika (excess). (iiia) Whatever that regularly accrues dailt, monthly and yearly and income of the kinsmen through their

professions constitutes Sahajika Aya. (iii-b) Whatever that is earned through the increase in value, the interest, the conducting of sacrifices, the presentations, the salry for service, and winning in war, competitions, etc., are called Adhika Aya under Svasvatvaviniscita; others than these constitute Sahajika.

kzkzXz\n›nXw c≠p hn[w ˛ kmlPnIw, A[nIw F∂nßs\ Znhkhpw, amkhpw, sIm√Ønepw IrXyambn h¿≤n°p∂Xpw, A\pNmc∑m¿ {]hrØnbneqsS t\Sp∂Xpw kmlPnIw Bbw. aqey h¿≤nXhpw, ]enibneqsS h¿≤n°p∂Xpw, bmKw apXembhbpsS \SØn∏neqsS e`n°p∂Xpw, kΩm\ßfpw, thX\ØneqsS e`n°p∂Xpw, bp≤ØneqsSbpw a’cØneqsSbpw t\Sp∂Xnt\m A[nIw Bbw F∂p ]dbp∂p. a‰p≈hsb√mw kmlPnIw Bbw. Ø÷„≠÷∏÷æ÷ü÷‘ç˙Ñ √æ÷üæ÷◊≠÷æ÷ü÷‘ç˙ á◊ü÷ ◊´¸¨÷÷Ö æµ÷µ÷÷Í µ÷◊Æ÷¨µ÷„Ø÷◊≠÷¨÷flçÈ˙ü÷÷Í ◊æ÷◊≠÷¥÷µ÷flçÈ˙ü÷ÑÖÖ √÷„ç˙„ √÷fl£÷ç„˙√÷fl£÷¨÷¥÷Ÿù÷ç˙øî÷÷æ÷È¢÷Ñ √¥÷Èü÷ÑÖÖ æµ÷µ÷Ñ Ø÷„≠÷∏÷æ÷ü÷‘ç˙Ñ √æ÷üæ÷◊≠÷æ÷ü÷‘ç˙Ñ á◊ü÷ ◊´¸¨÷÷Ö ◊≠÷◊¨÷çÈ˙ü÷Ñ, àØ÷◊≠÷◊¨÷çÈ˙ü÷Ñ, ◊æ÷◊≠÷¥÷µ÷flçÈ˙ü÷Ñ √÷ç„˙√„ ÷fl£÷¨÷¥÷Ÿù÷ç˙Ñ, Üç„˙√÷fl£÷¨÷¥÷Ÿù÷ç˙Ñ á◊ü÷Ü÷æ÷È¢÷Ñ (Ø÷„≠÷∏÷æ÷ü÷‘ü÷ç˙Ñ) Ø÷òî÷◊æ÷¨÷Ñ √¥÷Èü÷ÑÖ Vyaya is of two kinds as (A) Punaravartaka (that which comes back) and (B) Svatvanivartaka (that which takes away the ownership). (A) Punaravartaka (Avrtta) is five – fold as (A-i) Nidhikrta, (A-ii) Upanidhikrta, (A-iii) Vinimayikrta (A-iv) Sakusidadhamarnika and (A-v) Akusidadhamarnika).

hybw ˛]p\cmh¿ØIw. kzØz\nh¿ØIw F∂nßs\ c≠phn[w. ]p\cmh¿ØIwho≠pw ˛\n[nIrXw, D]\n[nIrXw hn\naboIrXw, kIpkoZm[a¿ÆoIw AIpkoZm[a¿ÆoIw F∂nßs\ A©phn[Ønep≠v. ◊≠÷◊¨÷≥÷Ê¥‘ ÷÷Ó ◊æ÷◊≠÷◊∆¸ü÷÷Ís≠µ÷¤√¥÷Æ÷„Ø÷◊≠÷◊¨÷Ñ ¤√£÷ü÷ÑÖ £¸¢÷¥÷ʪµ÷÷◊£√÷”Ø÷œ÷Øü÷Ñ √÷ æ÷Ó ◊æ÷◊≠÷¥÷µ÷flçÈ˙ü÷ÑÖÖ æ÷È£¸À¨µ÷÷Üæ÷È£¸À¨µ÷÷ ì÷ µ÷÷Í £¸¢÷Ñ √÷ æ÷Ó √µ÷÷£÷¨÷¥÷Ÿù÷ç˙ÑÖ √÷´È¸◊®¸ç˙¥÷Èù÷” £¸¢÷¥÷ç„˙√÷fl£”¸” ü÷„ µ÷÷◊î÷ü÷¥÷ÀÖÖ ≥÷Ê¥÷÷Ó ◊æ÷◊≠÷◊∆¸ü÷Ñ ◊≠÷◊¨÷Ñ Ö Ü≠µ÷¤√¥÷≠÷À ¤√£÷ü÷Ñ àØ÷◊≠÷◊¨÷ÑÖ £¸¢÷¥÷ʪµ÷÷◊£√÷”Ø÷œ÷Øü÷Ñ √÷ æ÷Ó ◊æ÷◊≠÷¥÷µ÷flçÈ˙ü÷ÑÖ µ÷Ñ æ÷È£¸¨À µ÷÷ æ÷Ó £¸¢÷Ñܨ÷¥÷Ÿù÷ç˙Ñ √÷Ñ√÷æ÷È◊®¸ç˙” ä˙ù÷¥÷À (√÷ç„˙√÷fl£”¸)” Ö µ÷Ñ Üæ÷È£¸À¨µ÷÷ £¸¢÷” ä˙ù÷” Üç„˙√÷fl£”¸” Ü£÷æ÷÷ µ÷÷◊î÷ü÷” √¥÷Èü÷¥÷ÀÖ A-i) What is hidden underground is nidhikrta. (A-ii) What is deposited with othres is Upanidhikrta. (A-iii) What is obtained in exchange for the value, etc., spent is Vinimayikrta. (A-iv) What is given with interest is Sakusidadhamarnika; this is Rna (Loan). (A-v) What is returned without interest is Akusidadhamarnika; this is called yacits (Borrowed).

`qan°Snbn¬ \nt£]n°s∏´Xns\ \n[nIrXw, a‰p≈hcpsS Iøn¬ \nt£]n°s∏´Xns\ D]\n[nIrXw, ssIam‰ØneqsS t\Sp∂ aqeyh¿≤\hns\ hn\naboIrXw F∂pw ]enitbmSpIqSn \¬Is∏Sp∂Xns\ kIpkoZm[a¿ÆoIw

AYhm EWw F∂pw ]enibn√msX \¬Is∏Sp∂Xns\ AIpkoZm[Ω¿ÆnIw AYhm bmNnXw F∂pw ]dbp∂p. √æ÷üæ÷◊≠÷æ÷ü÷‘ç˙÷Í ´Í¸¨÷÷ üæ÷Ó◊∆¸ç˙Ñ Ø÷÷∏¸ª÷÷Ó◊ç˙ç˙ÑÖ Ø÷œ◊ü÷£÷≠÷” Ø÷÷◊∏¸ü÷÷ͬµ÷” æ÷Íü÷≠÷” ≥÷÷Íêµ÷¥÷Ó◊∆¸ç˙ÑÖÖ √æ÷üæ÷◊≠÷æ÷ü÷‘ç˙Ñ ü÷„ ´Í¸¨÷÷Ö ãÍ◊∆¸ç˙Ñ Ø÷÷∏¸ª÷÷Ó◊ç˙ç˙Ñ ì÷Ö ãÍ◊∆¸ç˙Ñ ì÷ü÷„¨÷÷‘ - Ø÷œ◊ü÷£÷≠÷”, Ø÷÷◊∏¸ü÷÷ͬµ÷”, æ÷Íü÷≠÷”, ≥÷÷Íêµ÷” ì÷Ö (B) Svatvanivartaka is two – fold as (B-a) Aihika (worldly) and (B-b) Paralaukika (other – worldly). (B-a) Aihika is four – fold as (a-1) Pratidana, (a-2) Paritosya, (a- 3) Vetana and (a-4) Bhogya.

kzXz\nh¿ØIw c≠pXcØn¬ ˛ sFlnIw F∂pw ]mc euInIw F∂pw. AXn¬ sFlnIw ˛ {]XnZm\w, ]mcntXmjyw, thX\w, t`mKyw F∂nßs\ \mephn[Øn¬ hn`Pn°s∏´ncn°p∂p. ¥÷ʪµ÷üæ÷Í≠÷ ì÷ µ÷߸¢÷” Ø÷œ◊ü÷£÷≠÷” √¥÷Èü÷” ◊∆¸ ü÷ü÷ÀÖ √÷Íæ÷÷ø÷÷Óµ÷÷‘◊£√÷≠ü÷„¬ôÓ¸£¸‘¢÷” ü÷üØ÷÷◊∏¸ü÷÷Í◊¬÷ç˙¥÷ÀÖÖ ≥÷È◊ü÷∫˛Ø÷Íù÷ √÷”£¸¢÷” æ÷Íü÷≠÷” ü÷üØ÷œç˙flŸü÷ü÷¥¬÷Ö ¨÷÷≠µ÷æ÷√°÷ê÷È∆÷¸ ∏÷¥÷ê÷÷Íê÷ï÷÷◊£¸∏£¸ ÷÷£÷‘ç˙¥÷ÀÖ. ◊æ÷™÷∏÷ïµ÷÷™÷ï÷‘≠÷÷£÷’” ó÷≠÷÷Øüµ÷£÷’” ü÷£÷Óæ÷ ì÷Ö æµ÷µ÷flçÈ˙ü÷” ∏¸Å÷ù÷÷£÷’¥÷„Ø÷≥÷÷Íêµ÷” ü÷£„¸îµ÷ü÷ÍÖÖ µ÷ü÷À ¥÷ʪµ÷üæ÷Í≠÷ £¸¢÷” ì÷ ü÷ü÷À ◊∆¸ Ø÷œ◊ü÷£÷≠÷” √¥÷Èü÷¥÷ÀÖ √÷Íæ÷÷ø÷÷Óµ÷÷‘◊£√÷≠ü÷„¬ôÓ¸Ñ £¸¢÷” ü÷ü÷À Ø÷÷◊∏¸ü÷÷Í◊¬÷ç˙¥÷ÀÖ ≥÷È◊ü÷∫˛Ø÷Íù÷ √÷”£¸¢÷” ü÷ü÷À æ÷Íü÷≠÷” Ø÷œç˙flŸü÷ü÷¥÷ÀÖ ¨÷÷≠µ÷æ÷√°÷ê÷È∆¸÷∏÷¥÷ê÷÷Íê÷ï÷÷◊£¸∏¸£÷÷£÷‘ç˙¥÷À ◊æ÷™÷∏÷ïµ÷÷™÷ï÷‘≠÷÷£÷’” ü÷£÷÷ ¨÷≠÷÷Øüµ÷£÷’” ì÷ ∏¸Å÷ù÷÷£÷’” ãæ÷ ì÷ æµ÷µ÷flçÈ˙ü÷” µ÷ü÷À ü÷ü÷À àØ÷≥÷÷Íêµ÷”(≥÷÷Íêµ÷”) àîµ÷ü÷ÍÖÖ What is spent by way of value (of a thing) is called Pratidana. (a-1) What is given by those who are pleased with service, valour, etc., is Paritosya. (a-3) What is paid by way of salary or wages is Vetana. (a4) What is spent for grains, cloths, house, garden, cows, elephants, etc., and chariots, etc., for aquiring knowledge, kingdom, etc., for acquiring money, etc., and for one’s protection, is called Bhogya (Upabhagya).

Hcp hkvXphns‚ hnesb∂ \nebn¬ Nnehgn°p∂Xns\ {]XnZm\w F∂p ]dbp∂p. tkh\Øn\pw , iucyØn\pw kt¥mjn®v \¬Ip∂ kΩm\sØ ]mcntXmjnIw F∂p ]dbp∂p. Iqensb∂ \nebn¬ \¬Ip∂Xns\ thX\w F∂p ]dbp∂p. [m\yw, hkv { Xw, hoSv , ]qt¥m∏v ]ip°ƒ, B\, cYw, tXcv apXembh°pw, hnZyt\Sp∂Xn\pw, cmPyw t\Sp∂Xn\pw, [ \w t\Sp∂Xn\pw kpc£bv°pth≠nbpw Nnehgn°p∂Xns\ D]t`mKyw(t`mKyw) F∂p ]dbp∂p. ï÷Ø÷∆¸÷¥Í ÷÷î÷‘≠÷Ó£÷≠÷Óøî÷ü÷„¨÷÷‘ Ø÷÷∏¸ª÷÷Ó◊ç˙ç˙ÑÖÖ Ø÷÷∏¸ª÷÷Ó◊ç˙ç˙Ñ ï÷Ø÷∆¸÷¥Í ÷÷î÷‘≠÷ÓÑ £÷≠÷ÓÑ ì÷ ì÷ü÷„¨÷÷‘Ö Paralaukika is what is spent on these four, viz, japa (muttering mantras) Homa (sacrifice), Arcana (worship) and Dana (giving alms).

]mceuInIw ˛ P]w, tlmaw, A¿®\w, Zm\w F∂nßs\ \mepXcØn¬ ]dbs∏´ncn°p∂p. Ü÷æ÷ü÷‘ç˙÷Í ◊≠÷æ÷ü÷· ì÷ æµ÷µ÷÷µ÷÷Ó ì÷ Ø÷È£÷¤ê´¸¨÷÷Ö Ü÷æ÷ü÷‘ç˙◊æ÷∆¸fl≠÷÷Ó ü÷„ æµ÷µ÷÷µ÷÷Ó ª÷Íè÷ç˙÷Í ◊ª÷è÷Íü÷ÀÖÖ æµ÷µ÷÷µ÷÷Ó ü÷„ Ü÷æ÷ü÷‘ç˙Ñ ◊≠÷æ÷ü÷· ì÷ Ø÷È£÷çÀ˙ ◊´¸¨÷÷Ö Ü÷æ÷ü÷‘ç˙◊æ÷∆¸fl≠÷÷Ó ü÷„ æµ÷µ÷÷µ÷÷Ó ª÷Íè÷ç˙Ñ ◊ª÷è÷Íü÷ÀÖ Vyaya and aya are again each two – fold as Avartaka and Nivartin. Those two, Aya and Vyaya, of the types of Avartaka (likely to come back) and Nivartaka (Vihina = not likely to come back) Should be recorded by the Accountant.

hybhpw, Bbhpw ho≠pw Bh¿ØIsa∂pw, \nh¿Øn F∂pw c≠pXcØn¬ D≠pv . Cu Bbhyb߃ Bh¿ØI \nh¿ØI߃ F∂ \nebn¬ IW°p kq£n∏pImc≥ tcJs∏SptØ≠≠XmWv . Ü÷µ÷¥÷÷£¸÷Ó ◊ª÷è÷Íü√÷¥µ÷ê÷À æµ÷µ÷” Ø÷øî÷÷¢÷£÷÷ê÷ü÷¥÷ÀÖ æ÷÷¥÷Í ì÷÷µ÷” æµ÷µ÷” £¸Å÷Í Ø÷°÷≥÷÷ê÷Í ì÷ ª÷Íè÷µ÷Íü÷ÀÖÖ â˙¨æ÷‘ê÷÷≠÷÷” ü÷„ ê÷◊ù÷ü÷¥÷¨÷Ñ Ø÷íÀ˚åüµ÷÷” Ø÷œï÷÷µ÷ü÷ÍÖÖ Ü÷£¸÷Ó Ü÷µ÷” √÷¥µ÷µ÷çÀ˙ ◊ª÷è÷Íü÷ÀÖ Ø÷øî÷÷ü÷À ü÷£÷÷ê÷ü÷” æµ÷µ÷¥÷ÀÖ Ü÷µ÷” æ÷÷¥÷Í Ø÷°÷≥÷÷ê÷Í , æµ÷µ÷” £¸Å÷Í (Ø÷°÷≥÷÷ê÷Í) ì÷ ª÷Íè÷µ÷Íü÷ÀÖ â˙¨æ÷‘ê÷÷≠÷÷” ü÷„ ê÷◊ù÷ü÷” ܨ÷ÑØ÷íÀ˚åüµ÷÷” Ø÷œï÷÷µ÷ü÷ÍÖÖ Aya (Income) should be first entered in the account book and then vyaya (expenditure) should be entered in it. Aya should be shown on the left side of the page and vyaya should be shown on the right side of it. The totals of the items of both entered above should be shown in the last line of the page.

IW°p]pkv X IØn¬ BZyw hchpw, ]n∂oSv Nnehpw tcJs∏SptØ≠XmWv . CSXp `mKsØ t]Pn¬ hchpw, heXp `mK sØ t]Pn¬ Nnehpw tcJs∏SpØWw. ChbpsS BsI XpI Hmtcm t]Pnepw Ahkm\sØ hcnbn¬ tcJs∏SptØ≠XmWv. MODULE II

TRANSLATION

Refer Exercises in Translation by T.K.Ramachandra Iyer Published by R.S.Vadhyar & Sons, Palakkad