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

啶оぞ啶ㄠ�嵿く啷囙そ啶粪�嵿�熰ぎ啶� 啶掂た啶多ぞ啶� 啶多�佮げ啷嵿�曕�� 啶掂た啶傕ざ啶� 啶曕ぞ啶班�嵿し啶距お啶｀ぞ啶掂ぐ啶�啷� 啷�
啶曕ぐ啷嵿ぎ啷嬥お啶曕ぐ啶｀ぞ啶� 啶多�傕う啷嵿ぐ啶距�� 啶曕ぞ啶班さ啶� 啶多た啶侧�嵿お啶苦え啶膏�嵿い啶ムぞ 啷� 啷оエ啷� 啷�

dh膩nye'峁ａ弓ama峁� vi艣膩峁� 艣ulka峁� vi峁兣沘峁� k膩r峁Ｄ乸a峁嚹乿aram |
karmopakara峁嚹佱弗 艣奴dr膩岣� k膩rava岣� 艣ilpinastath膩 || 120 ||

From the people the tax on grains shall be one-eighth, and one-twentieth (on gold), with the minimum of one 鈥�碍腻谤峁Ｄ乸补峁嘺鈥�; 艢奴诲谤补蝉, craftsmen and artisans discharge their dues by work.鈥�(120)

 

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

Those dealing in grains should be made to pay one-eighth part of their profits.

The term 鈥�惫颈峁�鈥� here stands for the people.

For those dealing in gold, the tax is one-twentieth part of their profits.

鈥�艢奴诲谤补蝉 discharge their dues by work.鈥欌�擳hey should not be made to pay any taxes. So also craftsmen and artisans. With regard to them it has been laid down (in 7.138) that 鈥榯hey shall work for the king one day every month鈥�; and the present text permits the taking of more work from them in abnormal times.鈥�(120)

 

Explanatory notes by Ganganath Jha

鈥淎ccording to Medh膩tithi, the first line refers to the profits of subjects dealing in corn or in gold. From the former the king may take, in times of distress, one-eighth, and from the latter one-twentieth; the second line indicates that artisans who, according to verse 7.138, in ordinary times, furnish one piece of work in each month, may be made to work more for the king.鈥擜ccording to Govindar膩ja and Kull奴ka, husband-men shall give from the increments on grain one-eighth (instead of one-twelfth, and in the direst distress one-fourth, according to verse 118), from all increments on gold and so forth amounting to more than a 碍腻谤峁Ｄ乸补峁嘺, one-twentieth, instead of one-fiftieth, as prescribed above, 7.130.鈥擭膩r膩ya峁嘺 says that the tax on grain is to be one-fourth in the case of 艢奴诲谤补蝉, and one-eighth in the case of Vai艣yas, that the tax on every thing else is to be at least one 碍腻谤峁Ｄ乸补峁嘺 鈥榠n twenty,鈥� and that artisans who work for wages shall pay the same rate.鈥濃�擝uhler.

This verse is quoted in 痴墨谤补尘颈迟谤辞诲补测补 (R膩jan墨ti, p. 263), which adds that the verb 鈥�诲补诲测耻岣�鈥� is to be supplied.

 

Comparative notes by various authors

[See under 7.130, and 8.398 et seq.]

痴补艣颈峁ａ弓丑补 (12.37).鈥斺�楾hey quote a verse proclaimed by Manu referring to duties and taxes鈥斺�淣o duty is paid on a sum less than a 碍腻谤峁Ｄ乸补峁嘺; there is no tax on livelihood gained by art; nor on an infant, nor on a messenger, nor on what has been received as alms, nor on the remnants of property left after robbery, nor on a 艢谤辞迟谤颈测补, nor on an ascetic, nor on a sacrifice.鈥濃��