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मनु-स्मृतिः       manu-smṛtiḥ - chapter-7, verse-127

क्रयविक्रयमध्वानं भक्तं च सपरिव्ययम ।
योगक्षेमं च संप्रेक्ष्य वणिजो दापयेत करान ॥१२७॥
127. krayavikrayamadhvānaṁ bhaktaṁ ca saparivyayam ,
yogakṣemaṁ ca saṁprekṣya vaṇijo dāpayet karān.
127. kravikrayam adhvānaṃ bhaktaṃ ca saparivyayam
yogakṣemaṃ ca saṃprekṣya vaṇijo dāpayet karān
127. After considering the cost of purchase and sale, travel expenses, food, and other expenditures, and also the general welfare and security, the king should levy taxes on merchants.

Words meanings summery:

(Scroll down for elaborated words morphology)

  • क्रय (kraya) - purchase (purchase, buying)
  • विक्रयम् (vikrayam) - sale (sale, selling)
  • अध्वानं (adhvānaṁ) - travel expenses (road, path, journey, distance)
  • भक्तं (bhaktaṁ) - food (food, sustenance, devotion)
  • (ca) - and (and, also)
  • सपरिव्ययम् (saparivyayam) - other expenditures (with expenses, with charges)
  • योगक्षेमम् (yogakṣemam) - general welfare and security (welfare and security, acquisition and preservation)
  • (ca) - and (and, also)
  • संप्रेक्ष्य (saṁprekṣya) - After considering (having carefully considered, having observed)
  • वणिजो (vaṇijo) - on merchants (of the merchant)
  • दापयेत् (dāpayet) - should levy (should cause to give, should levy)
  • करान् (karān) - taxes (taxes, tributes)

Words meanings and morphology

क्रय (kraya) - purchase (purchase, buying)
(noun)
masculine, singular of kraya
kraya - purchase, buying
Nominal derivation from verb
From the root krī 'to buy'.
Root: krī (class 1)
Note: Part of a compound.
विक्रयम् (vikrayam) - sale (sale, selling)
(noun)
Accusative, masculine, singular of vikraya
vikraya - sale, selling
Nominal derivation from verb
From the root krī 'to sell' with prefix vi 'apart'.
Prefix: vi
Root: krī (class 1)
Note: Object of saṃprekṣya.
अध्वानं (adhvānaṁ) - travel expenses (road, path, journey, distance)
(noun)
Accusative, masculine, singular of adhvan
adhvan - road, path, way, journey, distance
Note: Object of saṃprekṣya. Here implies expenses related to the journey.
भक्तं (bhaktaṁ) - food (food, sustenance, devotion)
(noun)
Accusative, masculine, singular of bhakta
bhakta - food, sustenance, devotee, devoted
Past Passive Participle
From the root bhaj 'to divide, to share, to enjoy'. As a noun, it means 'food' or 'devoted' (as an adjective or noun).
Root: bhaj (class 7)
Note: Object of saṃprekṣya.
(ca) - and (and, also)
(indeclinable)
सपरिव्ययम् (saparivyayam) - other expenditures (with expenses, with charges)
(adjective)
Accusative, masculine, singular of saparivyaya
saparivyaya - with expenses, with charges, including costs
Compound of sa (with) and parivyaya (expenditure, cost).
Compound type : avyayibhavah (sa+parivyaya)
  • sa – with, together with
    indeclinable
  • parivyaya – expenditure, cost, expense
    noun (masculine)
    Nominal derivation from verb
    From the root vyai 'to go, to spend' with the prefix pari 'around'.
    Prefix: pari
    Root: vyai (class 3)
Note: Object of saṃprekṣya.
योगक्षेमम् (yogakṣemam) - general welfare and security (welfare and security, acquisition and preservation)
(noun)
Accusative, neuter, singular of yogakṣema
yogakṣema - welfare, prosperity, security, acquisition and preservation, well-being
Compound of yoga (union, acquisition, means) and kṣema (preservation, security, well-being).
Compound type : dvandva (yoga+kṣema)
  • yoga – union, connection, means, method, effort, acquisition, spiritual discipline
    noun (masculine)
    Nominal derivation from verb
    From the root yuj 'to join, to unite'.
    Root: yuj (class 6)
  • kṣema – security, safety, welfare, prosperity, preservation, dwelling
    noun (masculine)
    Nominal derivation from verb
    From the root kṣi 'to rest, to dwell, to preserve'.
    Root: kṣi (class 7)
Note: Object of saṃprekṣya.
(ca) - and (and, also)
(indeclinable)
संप्रेक्ष्य (saṁprekṣya) - After considering (having carefully considered, having observed)
(indeclinable)
Absolutive
From the root īkṣ 'to see' with the prefix sam 'together' and pra 'forth'.
Prefixes: sam+pra
Root: īkṣ (class 1)
वणिजो (vaṇijo) - on merchants (of the merchant)
(noun)
Genitive, masculine, singular of vaṇij
vaṇij - merchant, trader, vender
Note: Implies taxation 'of' the merchants.
दापयेत् (dāpayet) - should levy (should cause to give, should levy)
(verb)
3rd person , singular, active, optative (liṅ) of dāp
Causative Potential Optative Active
Causative of the root dā 'to give'.
Root: dā (class 3)
करान् (karān) - taxes (taxes, tributes)
(noun)
Accusative, masculine, plural of kara
kara - hand, tax, tribute, ray of light, making, doing
Note: Object of dāpayet.