Manava Dharmashastra 3.134

3.134

daśa abdā ākhyā yasya taddaśābdākhyaṃ paurasakhyam | ayamarthaḥ | ekapuravāsināṃ vakṣyamāṇavidyādiguṇarahitānāmekasya daśābhirabdairjyeṣṭhatvesatyapi sakhyamākhyāyate | puragrahaṇaṃ pradarśanārthaṃ tenaikagrāmādinivāsināmapi syāt| gītādikalābhijñānāṃ pañcavarṣaparyantaṃ sakhyaṃ, śrotriyāṇāṃ tryabdaparyantaṃ, sapiṇḍeṣvatyantālpenaiva kālena saha sakhyam | apirevārthe| sarvatroktakālādūrdhvaṃ jyeṣṭhavyavahāraḥ|