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Kautilya's Arthashastra 2.6.20

Kauṭilīya Arthaśāstra 2.6.20

Language
Sanskrit

2.6.20

naṣṭaprasmṛtam āyuktadaṇḍaḥ pārśvaṃ pārihīṇikam aupāyanikaṃ ḍamaragatakasvam aputrakaṃ nidhiś cānyajātaḥ //

Whatever has been lost and forgotten (by others), fines levied from government servants, marginal revenue (pársva), compensation levied for any damage (párihínikam), presentations to the king, the property of those who have fallen victims to epidemics (damaragatakasvam) leaving no sons, and treasure-troves,---all these constitute accidental receipts.

R. Shamasastry 1915, Kautilya's Arthaśāstra

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