Hindu Administrative Institutions c9.s2.26

c9.s2.26

An interesting question may be raised here. Is not Kauṭalya perpetrating an economic atrocity by showing partiality towards the *śrotriyas*, by exempting their lands from taxes? An examination, however, of the various duties which devolved on them will be sufficient to justify such a recommendation. According to the *Mānava Dharma Śāstra*,² learning, and teaching, performing sacrifices and causing sacrifices to be performed, receiving gifts and giving gifts, are the six duties of the Brahman (the Brahman was then invariably a *śrotriya*). The same is found in the learned commentary of Nacchi-nārkkiniyar on the first line of the *Sūtram 75*.³