Arthashastra

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पशु विक्रेता पादिकं रूपं दद्यात् ॥

He who sells his cow (from among the herds) shall pay (to the king) ¼th rúpa (value of the cow).

english translation

pazu vikretA pAdikaM rUpaM dadyAt ॥

hk transliteration by Sanscript