SAMSKRITA

SAHITYADHYAYANAM ii
SKT2A08(2)
For
(ANCIENT STATE CRAFT &
TRANSLATION)

Common course for

B.Com / BBA
II semester (2019 Admn.)

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

19206
UNIVERSITYOFCALICUT

SCHOOLOFDISTANCEEDUCATION

B.Com/BBA

II Semester

Common Course in Sanskrit

संस्कृतसाहित्याध्ययनम्- II

SKT 2 A 09 (02 ) ANCIENT STATE

CRAFT & TRANSLATION

(2019 Admission onwards)

Prepared by : Dr .K .Indira , Assistant

professor on contract

School of distance education , University

of Calicut.
 MODULE – I PRACINA VANIJYAM
UNIT : ONE अर्थसमुदद ् शे ः5
CHAPTER 1 ABOUT WEALTH 5
UNIT: TWO कोशसमुदद ् शे ः 5
CHAPTER 2 ABOUT TREASURY (KOSA)
UNIT: THREE वार्तासमुदद ् श
े ः 10
5
CHAPTER 3 ABOUT VARTA
UNIT : FOUR शुलक
् ाध्यक्षः 15
CHAPTER 4 THE SUPERINTENDENT OF TOLLS
10

UNIT:FIVE लेखय
् समुदद
् श
े ः 19
CHAPTER 5 ABOUT DOCUMENTS 24 15

MODULE II
Management principles of Bhagavad gita
19

MODULE III 24
Translation

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 11-
Vyavahara 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
ܨµ÷÷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®Í̧≥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£Í̧≥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 A{]Imcw

kºpjvSnbn¬ \n∂mWv \ΩpsS F√mØcw kºØpw ]pds∏Sp∂Xv.
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 - ∆Í̧ ∏÷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 ÷∏À̧µ÷√÷¥÷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
ܨ÷¥÷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£÷‘£Í̧ æ÷ç˙∏¸ê÷œ∆Ó̧Ñ 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÷°÷ √÷£Ó̧æ÷ £„¸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÷∏Í̧ 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¥÷£Í̧æ÷≠÷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£Í̧∆¸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÷„≥÷÷ùõÍ̧≠÷ 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˙÷Í-
üØ÷◊£÷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”˙ £Í̧æ÷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 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 £Ó̧◊≠÷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). (iii-
a) 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
√÷´Ȩ̀◊®¸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÷„¬ôÓ̧£¸‘¢÷” 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. (a-
4) 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

Management Principles and Teachings of Bhagavad Gita

Gita provides valuable insights into many management principles particularly in our approach to
introduce holistic management practices. Some of the important approaches in this field are analyzed
below.
*Work Ethics - Commitment to work-emphasizing the sanctity of work. Even lord Krishna says ''If I did
not work, these worlds would perish''; ''By action alone, Janaka and others attained perfection. Even just
for the guidance of man, thou should perform action.''
The action orientation where you have only the right for your action and not for the results of the same is
a very important factor in the massage of Gita.21 To some extent, this contradicts with modern
approaches of managers who are result oriented. Therefore, the Gita message may be kept as ''do not
wish for results of our action but act and do not remain inactive for lack of results from the action.''
The true and most forceful message of Indian Philosophy is the ''capacity to give of one's best to any
cause. This is the touchstone of work ethics - a spiritual capacity when the three 'P' s- motivations of
profit, pleasure and power which proceed from the lower self of man become chastened by spiritual
knowledge and resolve proceeding from the awakening of the higher self.
* Quality of work, life is what promotes success, satisfaction and homogeneous society with minimum
negative factors. This has to be developed through the development of people on the ideals of Gita.
Response development in human beings concerns the gradual arousal of qualitatively higher gunas (
quality) amongst the three gunas - Sattva, Rajas and Tamas or constituent powers that form prakriti.
These gunas or powers are not isolated from one another and human resources are the combination of
these gunas in different proportions. Buddhi to intelligence is the product of Prakriti.
Gita suggests the right blending of Rajas with sattva. To do this it requires sustained effort and practice.
Not to be exalted by success and depressed by failure is the objective taught by Gita and those who
achieve such mental equilibrium become a leader like Buddha, Vivekananda or Gandhi.
* Leadership and Team Building - A leader to be objective should have the characteristics of
Stithaprajna which according to Gita are the following:
¨ No demands
¨ Confident in Self (Atman)
¨ No bad thoughts and habits
¨ Equal in happiness and grief
¨ No pride
¨ No overindulgence in worldly pleasures
¨ No special feelings to those close to oneself ¨ Fair in praise and punishment ¨ Peace & tranquility.
* The philosophical outlook - From a materialistic approach prevailing in management practices in
advanced countries, we in India has adopted a philosophical outlook of management. This is definitely
going to lead to eventual success and satisfaction. Expansion of the Self and realization of the Self is
the basic issue of the gospel of Gita. Arjuna who had crumbled down with feelings and emotions forgot
about himself and his duties and Bhagavan had to make him understand himself, make him confident
and prompt him to action. Interpersonal relations and concern for others is another feature of our
philosophy. Our ethos forbid our enjoying anything without others participating in it. This is an obligation
for every one. Such and approach can bring about equity, fraternity and liberty and happiness at all
levels. This is one of the basic elements of good leadership and management.
*Action orientation - Action is the fundamental basis of all types of development including economic
development and development of the self. Gita gave a new dignity to work - work without looking for any
benefits out of it for the doer.
Efficiency of work is the key to prosperity, development and growth and this is emphasised continuously
in Gita.
"Nahi kaschit kshanam api jatu tisthathi akarmakrit''- says Lord Krishna meaning none can remain
without doing any work even for a moment and directs you to "do your allotted work, for action is better
than inaction and even the maintenance of physical life cannot be affected without action. You may do
the work as a sacrifice, as a vow to the Lord.
*Swadharma versus Paradharma - Regarding doing one's duty as compared to the work of other,
Gita says as follows:
Not doing one's duty brings lifelong (sasvatha) bad reputation. For those who are respected, bad
reputation is worse than death itself. It is better to do one's own duty, though devoid of merit, than
doing the work of another even though well discharged. It is better to die performing one's own
duty. The duty of others is fraught with danger.23
Other messages from Gita
The preachings of Gita are concerned with many other aspects of life and management. The
following issues may interest Management readers.
1. Entrepreneurship
It is said that Government Companies perform badly because of the nonexistence of
entrepreneurial interest which is present in the private sector. To some extent this message of ours
and others is given in the first sloka of Bhagavad Gita.24
Dhritarashtra identified himself with the Kauravas (mamakasmine) and considers Pandavas as a
separate identify. The Sloka also brings forth another aspect relevant to Management and
Managers. Even though blind, the king wants to know what is happening in his country (
organisation) whereas today many Managers do not care to know what is happening in their
organizations even though they can see.
2. Communication
The importance of communication is emphasized in the poem quoted earlier. Gita further
suggested that good communication should be one with positive ideals.
Speech which causes no excitement and is truthful, pleasant and beneficial and the study of Vedas
and its dissemination constitute the true spirit of communication (speech).25
3. Restructuring of Industries and Business
Today the whole world is facing industrial restructuring for converting sick units into healthy units,
healthier to be able to meet the challenges of competition consequent to liberalization and
globalization, It is said that half hearted restructuring or changes cannot provide the desired result
and what is required is a total Re-engineering meaning a total change of the products, processes,
marketing and systems. Even though philosophically presented in a much more important aspect
of the Atman, the sloka which says that like people removing their old & worn out clothes and
taking new ones, the same way the soul leaves the old and sickly body and enters new ones may
be considered as the objective of Industrial and Business Reegineering.26
Re-engineering is changing institutions into totally different enterprises almost as if they are reborn
with new objectives, new products, new processes, new systems, etc. Consequently the message
in the above is relevant.
4. Ability to Work Hard
When others are resting during the night, the leader is awake and thinking and acting.27
Managers who work late into the nights will be happy to know that real leadership is considered to
be working when others are tired and are at rest.
5. Ability to Maintain One's Balance under All situations - Sthithaprajna
Gita suggests that a good leader should be able to maintain equanimity in happiness and grief,
gains and losses, victories and defeat and continue his unbiased action.28
Gita further states that those who enter the action with the unitary objective, there will be only way
course of action (buddhi) whereas for those who are not sure there will be many courses of action
. The philosophy of corporate objectives and unified action plan integrating the objectives and
ideas of all personnel in the organisation is suggested in this verse on unified objective.29
Gita further suggest that maintaining equanimity is good for the person. Because, from anger
develops indiscretion and from indiscretion, confusion and loss of memory. From loss of memory
one's discretionary power (Buddi) is lost and loss buddhi is equal to death. It is better therefore
not to lose one's temper under any provocation.
Again Gita suggest that we can attain peace of mind by abandoning all desires, without being
proud of our actions and achievements and with self - effecting personality. This way we remove
the 'I' ness and 'My'ness.30
6. Dejection and Depression
Managers today are always under tension and there are many that are afflicted by blood pressure
and heart problems. It is said that the maximum number of psychiatric problems is in this
profession. Managers have a duty to perform like the king that is Arjuna and the words of Krishna
to him are relevant to managers as well. An attitude of desperation is not good for manager. The
instinct of a manager (Aryan) is to be balanced and equipoised in all conditions and to face
situations diligently.31
Understanding one's role and acting without worrying for results or consequences can reduce the
tension of managers and improve their health and happiness.
Talking about Atman Gita says as ''Some are surprised to see it, others talk about it in wonder
and some here it with wonder. Unfortunately, in spite of hearing about it people are unable to
understand it''.32 We find this situation in the management field also. Managers do not
understand may problems and consequently they find it difficult to find solutions for the same.
7. Becoming a Role Model for Others
Managerial excellence is the dream of all managers and the hard work and sleepless nights they
work on projects and problems is with the objective that eventually they will be considered as a
Role Model for Excellence. The greatest incentive for managers working for excellence comes
from the following:
Whatever a great man does, other men also di (imitate) and whatever he sets up as the standard,
that the whole world (people) follows and keeps as their standards.33
8. Austerity of the Body, Mind and Speech
Gita also provides standards for proper living - austerity of body and mind in chapter 17.
Serenity of mind, good heartedness, silence, self control purity of nature all together constitute
the austerity of the Mind.34
Worship of the Gods, the teachers and the wise, purity, straight forwardness, celibacy and
ahimsa are called the austerity of the Body.35
Gita also calls those who do not know what not to do, who cannot differentiate between what is
pure and what is impure as Asuras. Neither right conduct or truth is found in them.36
9. Philanthropical Approach and Charity
Many Managers today adopt a philanthropic approach in dealing with people and their needs.
Here Gita differentiates between the Satvic, Rajasic and Tamasic approaches as follows.
That gift which is given based on one's conviction that it is to be given is the right type of
charity. Such gifts given at the right time and the right place to a worthy person from whom we
expect nothing in return is a true act of charity and is classified as Satvic action.37
The gift given with the objective of getting something in return of looking for some benefits
later on or given reluctantly is Rajasic action.38
The gifts that is given at the wrong place and time to persons unworthy to receive such gifts,
those who accept without respect of with insult is Tamasic action.39
In addition to Gita, Veda Vyasa's Contribution to management and administration excellence
through the Vedas. Upanishads, etc. are too vast to be reviewed in a short presentation like
this. The Value systems for different professions, the do's and don's are all permanent
educational material for the people of the world. These theories, properly interpreted will be
useful till the end of the world.

MODULE III TRANSLATION

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

, Palakkad