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India as Known to Panini: A Study of the Cultural Material in the Ashtadhyayi c12.s1.49

India as Known to Pāṇini: A Study of the Cultural Material in the Ashṭādhyāyī c12.s1.49

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c12.s1.49

*SOURCES OF REVENUE*—Pāṇini makes a general reference to sources of revenue as *āya-sthāna*; the object of the *sūtra* is to teach that the name of the revenue is derived from the name of the source producing that income (*Ṭhagāyasthānebhyaḥ*, IV.3.75). It appears that in the account registers maintained for revenue receipts income was entered according to its source.

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