जन पदं महान्तम् अल्प प्रमाणं वा अदेव मातृकं प्रभूत धान्यं धान्यस्य अंशं तृतीयं चतुर्थं वा याचेत, यथा सारं मध्यम् अवरं वा ॥
In such parts of his country as depend solely upon rain for water and are rich in grain, he may demand of his subjects one-third or one-fourth of their grain according to their capacity. He shall never demand of such of his subjects as live in tracts of middle or low quality.
english translation
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