Arthashastra
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विक्षेप व्याधित अन्तर आरम्भ शेषं च व्यय प्रत्यायः ॥
Investment of capital (vikshépa), the relics of a wrecked undertaking, and the savings from an estimated outlay are the means to check expenditure (vyayapratyayah).
english translation
vikSepa vyAdhita antara Arambha zeSaM ca vyaya pratyAyaH ॥
hk transliteration by Sanscriptविक्रिये पण्यानाम् अर्घ वृद्धिर् उपजा, मान उन्मान विशेषो व्याजी, क्रय संघर्षे वार्ध वृद्धिः इत्य् आयः ॥
The rise in price of merchandise due to the use of different weights and measures in selling is termed vyáji; the enhancement of price due to bidding among buyers is also another source of profit.
english translation
vikriye paNyAnAm argha vRddhir upajA, mAna unmAna vizeSo vyAjI, kraya saMgharSe vArdha vRddhiH ity AyaH ॥
hk transliteration by Sanscriptनित्यो नित्य उत्पादिको लाभो लाभ उत्पादिक इति व्ययः ॥
Expenditure is of two kinds—daily expenditure and profitable expenditure.
english translation
nityo nitya utpAdiko lAbho lAbha utpAdika iti vyayaH ॥
hk transliteration by Sanscriptदिवस अनुवृत्तो नित्यः ॥
What is continued every day is daily.
english translation
divasa anuvRtto nityaH ॥
hk transliteration by Sanscriptपक्ष मास संवत्सर लाभो लाभः ॥
Whatever is earned once in a paksha, a month, or a year is termed profit.
english translation
pakSa mAsa saMvatsara lAbho lAbhaH ॥
hk transliteration by Sanscript