मनु-स्मृतिः
manu-smṛtiḥ
-
chapter-10, verse-120
धान्येऽष्टमं विशां शुल्कं विंशं कार्षापणावरम ।
कर्मोपकरणाः शूद्राः कारवः शिल्पिनस्तथा ॥१२०॥
कर्मोपकरणाः शूद्राः कारवः शिल्पिनस्तथा ॥१२०॥
120. dhānye'ṣṭamaṁ viśāṁ śulkaṁ viṁśaṁ kārṣāpaṇāvaram ,
karmopakaraṇāḥ śūdrāḥ kāravaḥ śilpinastathā.
karmopakaraṇāḥ śūdrāḥ kāravaḥ śilpinastathā.
120.
dhānye aṣṭamam viśām śulkam viṃśam kārṣāpaṇāvaram
karmopakaraṇāḥ śūdrāḥ kāravaḥ śilpinaḥ tathā
karmopakaraṇāḥ śūdrāḥ kāravaḥ śilpinaḥ tathā
120.
dhānye viśām aṣṭamam śulkam; viṃśam kārṣāpaṇāvaram.
karmopakaraṇāḥ śūdrāḥ,
kāravaḥ,
tathā śilpinaḥ
karmopakaraṇāḥ śūdrāḥ,
kāravaḥ,
tathā śilpinaḥ
120.
From agricultural produce, an eighth part is the tax for the Vaiśyas. On monetary profit, a twentieth part (is collected), or a minimum of one kārṣāpaṇa coin. Likewise, Śūdras (members of the laborer class) whose livelihood depends on their labor or tools, as well as artisans and craftsmen, are (subject to taxation).
Words meanings summery:
(Scroll down for elaborated words morphology)
- धान्ये (dhānye) - referring to agricultural produce as the basis for taxation (in grain, in corn, on produce)
- अष्टमम् (aṣṭamam) - eighth, the eighth part
- विशाम् (viśām) - referring to the Vaiśya class (farmers/merchants) (of the people, of the Vaiśyas)
- शुल्कम् (śulkam) - tax, duty, toll, fee
- विंशम् (viṁśam) - twentieth, the twentieth part
- कार्षापणावरम् (kārṣāpaṇāvaram) - with a kārṣāpaṇa as minimum, at least a kārṣāpaṇa
- कर्मोपकरणाः (karmopakaraṇāḥ) - refers to laborers who depend on their work and equipment for income (those whose means of livelihood are their labor/tools)
- शूद्राः (śūdrāḥ) - the Śūdras, members of the laborer class
- कारवः (kāravaḥ) - artisans, craftsmen
- शिल्पिनः (śilpinaḥ) - skilled workers, artists, craftsmen
- तथा (tathā) - and likewise (taxed) (thus, so, likewise, and)
Words meanings and morphology
धान्ये (dhānye) - referring to agricultural produce as the basis for taxation (in grain, in corn, on produce)
(noun)
Locative, neuter, singular of dhānya
dhānya - grain, corn, rice, wealth derived from grain
From √dhā (to place, nourish)
Root: dhā (class 3)
Note: Denotes the object of taxation.
अष्टमम् (aṣṭamam) - eighth, the eighth part
(adjective)
Nominative, neuter, singular of aṣṭama
aṣṭama - eighth
Ordinal number from aṣṭan (eight)
Note: Predicate for "śulkam".
विशाम् (viśām) - referring to the Vaiśya class (farmers/merchants) (of the people, of the Vaiśyas)
(noun)
Genitive, feminine, plural of viś
viś - people, community, household, the Vaiśya class
Root: viś (class 6)
Note: Possessive, "of the Vaiśyas".
शुल्कम् (śulkam) - tax, duty, toll, fee
(noun)
Nominative, neuter, singular of śulka
śulka - tax, duty, toll, fee, bride-price
Note: Subject of the implied verb "is".
विंशम् (viṁśam) - twentieth, the twentieth part
(adjective)
Nominative, neuter, singular of viṃśa
viṁśa - twentieth
Ordinal number from viṃśati (twenty)
Note: Predicate of an implied "tax".
कार्षापणावरम् (kārṣāpaṇāvaram) - with a kārṣāpaṇa as minimum, at least a kārṣāpaṇa
(adjective)
Nominative, neuter, singular of kārṣāpaṇāvara
kārṣāpaṇāvara - having a kārṣāpaṇa as the lowest or minimum amount
Compound type : tatpurusha (kārṣāpaṇa+avara)
- kārṣāpaṇa – a copper coin, a weight
noun (masculine/neuter) - avara – lower, inferior, minimum
adjective (masculine/feminine/neuter)
Note: Describes the minimum tax.
कर्मोपकरणाः (karmopakaraṇāḥ) - refers to laborers who depend on their work and equipment for income (those whose means of livelihood are their labor/tools)
(adjective)
Nominative, masculine, plural of karmopakaraṇa
karmopakaraṇa - having work as a means, whose instruments are their labor/tools
Compound type : bahuvrīhi (karma+upakaraṇa)
- karma – action, work, deed, labor
noun (neuter)
From root √kṛ (to do)
Root: kṛ (class 8) - upakaraṇa – instrument, means, implement, tool
noun (neuter)
From prefix upa- and root √kṛ (to do)
Prefix: upa
Root: kṛ (class 8)
Note: Qualifies "śūdrāḥ".
शूद्राः (śūdrāḥ) - the Śūdras, members of the laborer class
(noun)
Nominative, masculine, plural of śūdra
śūdra - a member of the fourth (laborer) social class
Note: Subject of the implied verb.
कारवः (kāravaḥ) - artisans, craftsmen
(noun)
Nominative, masculine, plural of kāru
kāru - artisan, craftsman, artist, worker
From root √kṛ (to do, make)
Root: kṛ (class 8)
Note: Another category of taxpayers.
शिल्पिनः (śilpinaḥ) - skilled workers, artists, craftsmen
(noun)
Nominative, masculine, plural of śilpin
śilpin - skilled, artistic, artist, craftsman, artisan
From śilpa (art, skill)
Note: Another category of taxpayers.
तथा (tathā) - and likewise (taxed) (thus, so, likewise, and)
(indeclinable)
Conjunction
Note: Connects the list of professions.