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.
भृत्यानां च भृतिं विद्याद् भाषाश्च विविधा नृणाम् । द्रव्याणां स्थानयोगांश्च क्रयविक्रयमेव च ॥ ३३२ ॥
He must be acquainted with the (proper), wages of servants, with the various languages of men, with the manner of keeping goods, and (the rules of) purchase and sale
(A Sudra who is) pure, the servant of his betters, gentle in his speech, and free from pride, and always seeks a refuge with Brahmanas, attains (in his next life) a higher caste.