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Arthashastra

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siva.sh/arthashastra/dharmasthiyam/11/1

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

Chapter 11

Verse 2