Manusmriti with the Commentary of Medhatithi

by Ganganatha Jha | 1920 | 1,381,940 words | ISBN-10: 8120811550 | ISBN-13: 9788120811553

This is the English translation of the Manusmriti, which is a collection of Sanskrit verses dealing with ‘Dharma’, a collective name for human purpose, their duties and the law. Various topics will be dealt with, but this volume of the series includes 12 discourses (adhyaya). The commentary on this text by Medhatithi elaborately explains various t...

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

यत् किं चिदपि वर्षस्य दापयेत् करसञ्ज्ञितम् ।
व्यवहारेण जीवन्तं राजा राष्ट्रे पृथग्जनम् ॥ १३७ ॥

yat kiṃ cidapi varṣasya dāpayet karasañjñitam |
vyavahāreṇa jīvantaṃ rājā rāṣṭre pṛthagjanam || 137 ||

The King shall make the other people living by business p ay during the year something under the name of “tax”.—(137)

 

Medhātithi’s commentary (manubhāṣya):

Living by business’—such as agriculture, money-lending, buying and selling and so forth.

Other people’—than the Brāhmaṇa-Śrotriya.

Make them pay tax’.—‘under the name of tax’—i.e., which bears the name of ‘tax’.—(137)

 

Comparative notes by various authors

Vaśiṣṭha (19.26-27).—‘No taxes shall he paid on the usufruct, of rivers, dry grass, forests, places of combustion and mountains;—or, those who derive subsistence from these may pay something.’

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