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

啶膏お啷嵿い 啶掂た啶む�嵿い啶距�椸ぎ啶� 啶оぐ啷嵿ぎ啷嵿く啶� 啶︵ぞ啶�啷� 啶侧ぞ啶�啶� 啶曕�嵿ぐ啶�啷� 啶溹く啶� 啷�
啶�啷嵿ぐ啶�啷嬥�椸�� 啶曕ぐ啷嵿ぎ啶�啷嬥�椸ざ啷嵿�� 啶膏い啷嵿お啷嵿ぐ啶むた啶椸�嵿ぐ啶� 啶忇さ 啶� 啷� 啷оェ啷� 啷�

sapta vitt膩gam膩 dharmy膩 d膩yo 濒腻产丑补岣� krayo ja测补岣� |
prayoga岣� karmayoga艣ca satpratigraha eva ca || 115 ||

There are seven lawful sources of income: inheritance, acquisition, purchase, conquest, investment, industry and receiving of proper gifts.鈥�(115)

 

Medh膩tithi鈥檚 commentary (manubh膩峁�ya):

^鈥�Inheritance鈥欌�擧ereditary property.

鈥�Acquisition鈥欌�攐f buried treasure and such things; or the share that one obtains out of the property acquired by his father and other relations. Though this also would be inherited from the father, yet it cannot be spoken of as 鈥榠nheritance,鈥� because it belongs in common to many persons. This is why we find in another 厂尘峁泃颈 the declaration regarding 鈥榩roperty assigned for maintenance鈥� (驰腻箩帽补惫补濒办测补, 2.121). Or 鈥�acquisition鈥� may stand for those loving presents that one receives from his friends, or from his father-in-law.

鈥�Purchase.鈥欌�擳his is well known.

^鈥�Conquest鈥欌�攊n battle.

鈥�Investment and Industry鈥欌�擬oney-lending and trade. The legality of these is in accordance with the caste of the person concerned. The first three of them are common to all; Conquest is for the K峁�atriya only; Investment and Industry for the Vai艣ya only; and Receiving of proper gifts for the Br膩hma峁嘺 only. All this distinction is based upon theories and arguments already set forth above.

Some people object to 鈥楶urchase鈥� (being a source of income).

But this is not right. As it it were not lawful, all transactions would come to an end.

Some people hold that 鈥楥onquest鈥� refers to gambling-stakes only, and as such pertains to all castes.

This also is not right; since another 厂尘峁泃颈 has clearly declared that wealth acquired by gambling is 鈥榠mpure鈥�; specially where P膩raskara speaks of Gambling.

Similarly some people explain 鈥�prayoga鈥� as meaning action, on the ground of such usage as 鈥�j帽膩nap奴rvaka岣� prayoga岣�,鈥� 鈥榓ction preceded by knowledge,鈥欌�攚here the word prayoga鈥� is used in the sense of action. On the same analogy 鈥�karmaprayoga鈥� will mean the employment of action.鈥�(115)

 

Explanatory notes by Ganganath Jha

鈥�尝腻产丑补岣�鈥�.鈥斺�楩riendly present鈥� (Medh膩tithi, Govindaraja and Kull奴ka);鈥斺�榓cquisition of treasure-trove鈥� (N膩r膩ya峁嘺 and Nandana).

鈥�闯补测补岣�鈥�.鈥斺�楥onquest in war鈥� (Medh膩tithi);鈥斺�榳inning law-suits鈥� (Nandana).

鈥�笔谤补测辞驳补岣�.鈥欌�斺�楳oney-lending,鈥� (Medh膩tithi);鈥斺�楾eaching鈥� (bandana).

鈥�碍补谤尘补测辞驳补岣�.鈥欌�斺�楾rade and agriculture鈥� (Medh膩tithi);鈥斺�楽acrificing for others鈥� (Nandana).

This verse is quoted in 笔补谤腻艣补谤补尘腻诲丑补惫补 (膧c膩ra, p. 309), which adds the following explanations:鈥斺��膧测补岣� (顿腻测补岣�?)鈥�, ancestral property,鈥斺��濒腻产丑补岣�,鈥� finding of a treasure-trove;鈥攊nheriting ancestral property, finding of treasure-trove and purchase are for all the four castes, 鈥榗onquest鈥� is for the K峁�atriya alone,鈥斺��prayoga鈥� is lending money on interest,鈥攁nd 鈥�karmayoga鈥� is trade and agriculture;鈥攖hese two are for the Vai艣ya only;鈥攁nd 鈥榓cceptance of gifts from righteous persons鈥� is for the Br膩hma峁嘺 only.

It is quoted in 笔补谤腻艣补谤补尘腻诲丑补惫补 (Vyavah膩ra, p. 330);鈥攊n 厂尘峁泃颈tattva II (p. 350), which adds the following notes:鈥斺��顿腻ya鈥� is inheritance of ancestral property,鈥斺��濒腻产丑补鈥� is finding of treasure-trove and such tilings,鈥斺��jaya鈥� is conquest of war,鈥斺��prayoga鈥� is money-lending,鈥斺��karmayoga鈥� is trade, agriculture, sons and daughters;鈥攊n 痴颈诲丑腻苍补辫腻谤颈箩腻迟补 II (p. 245);鈥攊n 惭颈迟腻办峁�a谤腻 (2.113);鈥攊苍 贬别尘腻诲谤颈 (艢r膩ddha, p. 525);鈥攊n 贬别尘腻诲谤颈 (顿腻na, p. 41), which explains 鈥�prayoga鈥� as 鈥榤onetary transaction for earning interest,鈥� and 鈥�karmayoga鈥� as 鈥榦fficiating as priests at sacrifices鈥�;鈥攁nd in 狈峁泂颈峁僪补辫谤补蝉腻诲补 (膧hnika 37a).

 

Comparative notes by various authors

Gautama (10.39-42).鈥斺�楢 man becomes an owner by inheritance, purchase, partition, seizure or finding; acceptance of gift is an additional mode of acquisition for the Br膩hma峁嘺; conquest for the K峁�atriya; and gain by labour for the Vai艣ya and the 艢奴dra.鈥�

础谤迟丑补艣腻蝉迟谤补 (II. p. 97).鈥斺�業n places where conditions are unsettled, undisturbed possession is the basis for ownership.鈥�