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उपनिधिर् ऋणेन व्याख्यातः ॥
THE rules concerning debts shall also apply to deposits.
english translation
पर चक्र आटविकाभ्यां दुर्ग राष्ट्र विलोपे वा, प्रतिरोधकैर् वा ग्राम सार्थ व्रज विलोपे, चक्र युक्त नाशे वा, ग्राम मध्य अग्न्य् उदक आबाधे ज्वाला वेग उपरुद्धे वा, नावि निमग्नायां मुषितायां वा स्वयम् उपरूढो न उपनिधिम् अभ्यावहेत् ॥
Whenever forts or country parts are destroyed by enemies or wild tribes; whenever villages, merchants, or herds of cattle are subjected to the inroads of invaders; whenever the kingdom itself is destroyed; whenever extensive fires or floods bring about entire destruction of villages, or partly destroy immovable properties, movable properties having been rescued before; whenever the spread of fire or rush of floods is so sudden that even movable properties could not be removed; or whenever a ship laden with commodities is either sunk or plundered (by pirates); deposits lost in any of the above ways shall not be reclaimed.
english translation
उपनिधि भोक्ता देश काल अनुरूपं भोग वेतनं दद्यात्, द्वादश पणं च दण्डम् ॥
The depositary who has made use of the deposit for his own comfort shall not only pay a compensation (bhogavetanam) to be fixed after considering the circumstances of the place and time but also a fine of 12 panas.
english translation
उपभोग निमित्तं नष्टं विनष्टं वा अभ्यावहेत्, चतुर् विंशति पणश् च दण्डः, अन्यथा वा निष्पतने ॥
Not only shall any loss in the value of the deposit, due to its use, be made good, but a fine of 24 panas also be paid. Deposits damaged or lost in any way shall also be made good.
english translation
प्रेतं व्यसन गतं वा न उपनिधिम् अभ्यावहेत् ॥
When the depositary is either dead or involved in calamities, the deposit shall not be sued for.
english translation