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Arthashastra

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समाजे वा सर्व पण्य संदोहेन प्रभूतं हिरण्य सुवर्णम् ऋणं गृह्णीयात्, प्रतिभाण्ड मूल्यं च ॥

and other commodities, or borrow from corporations bar gold, or coined gold for various kinds of merchandise to be procured from abroad.

english translation