क्रयविक्रयमध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च सम्प्रेक्ष्य वणिजो दापयेत् करान् ॥ १२७ ॥
sanskrit
Having well considered (the rates of) purchase and (of) sale, (the length of) the road, (the expense for) food and condiments, the charges of securing the goods, let the king make the traders pay duty.
english translation