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सपाद पणा धर्म्या मास वृद्धिः पण शतस्य, पञ्च पणा व्यावहारिकी, दश पणा कान्तारगाणाम्, विंशति पणा सामुद्राणाम् ॥
AN interest of a pana and a quarter per month per cent is just. Five panas per month per cent is commercial interest (vyávaháriki). Ten panas per month per cent prevails among forests. Twenty panas per month per cent prevails among sea-traders (sámudránám).
english translation
ततः परं कर्तुः कारयितुश् च पूर्वः साहस दण्डः, श्रोतृऋणाम् एक एकं प्रत्यर्ध दण्डः ॥
Persons exceeding, or causing to exceed the above rate of interest shall be punished with the first amercement; and hearers of such transactions shall each pay half of the above fine.
english translation
राजन्य् अयोग क्षेम आवहे तु धनिक धारणिकयोश् चरित्रम् अवेक्षेत ॥
The nature of the transactions between creditors and debtors, on which the welfare of the kingdom depends, shall always be scrutinised.
english translation
धान्य वृद्धिः सस्य निष्पत्ताव् उपार्धा, परं मूल्य कृता वर्धेत ॥
Interest in grains in seasons of good harvest shall not exceed more than half when valued in money.
english translation
प्रक्षेप वृद्धिर् उदयाद् अर्धं सम्निधान सन्ना वार्षिकी देया ॥
Interest on stocks (prakshepa) shall be one-half of the profit and be regularly paid as each year expires.
english translation