Book 2 · Adhyay 21

śulka.adhyakṣaḥ śulka.śālāṃ dhvajaṃ ca prān.mukham udan.mukhaṃ vā mahā.dvāra.abhyāśe niveśayet | 1 |

śulka.ādāyinaś catvāraḥ pañca vā sārtha.upayātān vaṇijo likheyuḥ - ke kutastyāḥ kiyat.paṇyāḥ kva ca-abhijñānaṃ mudrā vā kṛtā iti | 2 |

amudrāṇām atyayo deya.dvi.guṇaḥ | 3 |

kūṭa.mudrāṇāṃ śulka.aṣṭa.guṇo daṇḍaḥ | 4 |

bhinna.mudrāṇām atyayo ghaṭikā.sthāne sthānam | 5 |

rāja.mudrā.parivartane nāma.kṛte vā sa-pāda.paṇikaṃ vahanaṃ dāpayet | 6 |

dhvaja.mūla.upasthitasya pramāṇam arghaṃ ca vaidehikāḥ paṇyasya brūyuḥ "etat.pramāṇena-argheṇa paṇyam idaṃ kaḥ kretā" iti | 7 |

tri.ruddha.uṣitam arthibhyo dadyāt | 8 |

kretṛ.saṅgharṣe mūlya.vṛddhiḥ sa-śulkā kośaṃ gacchet | 9 |

śulka.bhayāt paṇya.pramāṇa mūlyaṃ vā hīnaṃ bruvatas tad atiriktaṃ rājā haret | 10 |

śulkam aṣṭa.guṇaṃ vā dadyāt | 11 |

tad eva niviṣṭa.paṇyasya bhāṇḍasya hīna.prativarṇakena-argha.apakarṣaṇe sāra.bhāṇḍasya phalgu.bhāṇḍena praticchādane ca kuryāt | 12 |

pratikretṛ.bhayād vā paṇya.mūlyād upari mūlyaṃ vardhayato mūlya.vṛddhiṃ rājā haret, dvi.guṇaṃ vā śulkaṃ kuryāt | 13 |

tad eva-aṣṭa.guṇam adhyakṣasyac. chādayataḥ | 14 |

tasmād vikrayaḥ paṇyānāṃ dhṛto mito gaṇito vā kāryaḥ, tarkaḥ phalgu.bhāṇḍānām ānugrāhikāṇāṃ ca | 15 |

dhvaja.mūlam atikrāntānāṃ ca-akṛta.śulkānāṃ śulkād aṣṭa.guṇo daṇḍaḥ | 16 |

pathika.utpathikās tad vidyuḥ | 17 |

vaivāhikam anvāyanam aupāyikaṃ yajña.kṛtya.prasava.naimittikaṃ deva-ijyā.caula.upanayana.go.dāna.vrata.dīkṣā.ādiṣu kriyā.viśeṣeṣu bhāṇḍam ucchulkaṃ gacchet | 18 |

anyathā.vādinaḥ steya.daṇḍaḥ | 19 |

kṛta.śulkena-akṛta.śulkaṃ nirvāhayato dvitīyam eka.mudrayā bhittvā paṇya.puṭam apaharato vaidehakasya tac-ca tāvac ca daṇḍaḥ | 20 |

śulka.sthānād gomaya.palālaṃ pramāṇaṃ kṛtvā-apaharata uttamaḥ sāhasa.daṇḍaḥ | 21 |

śastra.varma.kavaca.loha.ratha.ratna.dhānya.paśūnām anyatamam anirvāhyaṃ nirvāhayato yathā-avaghuṣito daṇḍaḥ paṇya.nāśaś-ca | 22 |

teṣām anyatamasya-ānayane bahir eva-ucchulko vikrayaḥ | 23 |

anta.pālaḥ sa-pāda.paṇikāṃ vartanīṃ gṛhṇīyāt paṇya.vahanasya, paṇikām eka.khurasya, paśūnām ardha.paṇikāṃ kṣudra.paśūnāṃ pādikām, aṃsa.bhārasya māṣikām | 24 |

naṣṭa.apahṛtaṃ ca pratividadhyāt | 25 |

vaideśyaṃ sārthaṃ kṛta.sāra.phalgu.bhāṇḍa.vicayanam abhijñānaṃ mudrāṃ ca dattvā preṣayed adhyakṣasya | 26 |

vaidehaka.vyañjano vā sārtha.pramāṇaṃ rājñaḥ preṣayet | 27 |

tena pradeśena rājā śulka.adhyakṣasya sārtha.pramāṇam upadiśet sarvajña.khyāpana-artham | 28 |

tataḥ sārtham adhyakṣo 'bhigamya brūyāt "idam amuṣyām uṣya ca sāra.bhāṇḍaṃ phalgu.bhāṇḍaṃ ca, na nihūhitavyam, eṣa rājñaḥ prabhāvaḥ" iti | 29 |

nihūhataḥ phalgu.bhāṇḍaṃ śulka.aṣṭa.guṇo daṇḍaḥ, sāra.bhāṇḍaṃ sarva.apahāraḥ | 30 |