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Manusmriti

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सारासारं च भाण्डानां देशानां च गुणागुणान् । लाभालाभं च पण्यानां पशूनां परिवर्धनम् ॥ ३३१ ॥

Moreover, the excellence and defects of commodities, the advantages and disadvantages of (different) countries, the (probable) profit and loss on merchandise, and the means of properly rearing cattle.

english translation