व्युष्ट देश काल मुख उत्पत्ति अनुवृत्ति प्रमाण दायक दापक निबन्धक प्रतिग्राहकैश् च अयं समानयेत् ॥
The receipt shall be verified with reference to the place and time pertaining to them, the form of their collection (i.e., capital, share), the amount of the present and past produce, the person who has paid it, the person who caused its payment, the officer who fixed the amount payable, and the officer who received it.
english translation
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