समाहर्ता चतुर्धा जन अप्दं विभज्य ज्येष्ठ मध्यम कनिष्ठ विभागेन ग्राम अग्रं परिहारकम् आयुधीयं धान्य पशु हिरण्य कुप्य विष्टि प्रतिकरम् इदम् एतावद् इति निबन्धयेत् ॥
HAVING divided the kingdom (janapada) into four districts, and having also subdivided the villages (gráma) as of first, middle and lowest rank, he shall bring them under one or another of the following heads:---Villages that are exempted from taxation (pariháraka); those that supply soldiers (áyudhíya); those that pay their taxes in the form of grains, cattle, gold (hiranya), or raw material (kupya); and those that supply free labour (vishti), and dairy produce in lieu of taxes (karapratikara).
english translation
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