Verse 7.129

Sanskrit text, Unicode transliteration and English translation by Ganganath Jha:

यथा फलेन युज्येत राजा कर्ता च कर्मणाम् ।
तथाऽवेक्ष्य नृपो राष्ट्रे कल्पयेत् सततं करान् ॥ १२९ (१२८) ॥

yathā phalena yujyeta rājā kartā ca karmaṇām |
tathā'vekṣya nṛpo rāṣṭre kalpayet satataṃ karān || 129 (128) ||

After due investigation the King shall always levy taxes in his kingdom in such a way that he himself and the man who carries on the business shall both receive their reward.—(129)

 

Medhātithi’s commentary (manubhāṣya):

The order of verses 128 and 129 of Medhātithi is reversed in the other commentaries and hence by Buhler and Burnell.

‘The person engaged in business’—the trader—‘and the king’—may receive their reward;—in such way should the taxes be levied; and there is no ground for fixing the amount of the tax; in fact where the profit made has been large, the King should charge heavier taxes—even exceeding the proportion fixed.—(129)

 

Explanatory notes by Ganganath Jha

This verse is quoted in Parāśaramādhava (Ācāra, p. 404);—and in Vīramitrodaya (Rājanīti, p. 260), which adds the following explanation:—The king should impose taxes in such a manner that he himself gets some reward for what he does in the shape of seeming safety to life and property, and also the transactors of business—the cultivator, the trader and others—idso obtain a fair return for the work that they do, in the shape of tilling the soil, trading and so forth;—again on p. 264, to the effect that the taxes may be enhanced or reduced in consideration of the loss or gain actually accruing to the people concerned.

 

Comparative notes by various authors

(verses 7.128-129)

See Comparative notes for Verse 7.128.