History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v2.c20.141.1

v2.c20.141.1

(5) Most smṛtis lay down that a śrotriya (a brāhmaṇa learned in the Veda) was to be free from taxes. Certain passages of the Śat. Br. suggest that even in those times brāhmaṇas were not taxed.³²¹ Āp. Dh. S.³²² II. 10. 26. 10, Vas. Dh. S. 19. 23, Manu VII. 133 say this. Some claimed this exemption for all brāhmaṇas e. g. Vas. Dh. S. (I. 42-43) says "a king ruling over his subjects according to the rules of the śāstra should take the sixth part of all wealth except from brāhmaṇas"; the Viṣṇu Dh. S. III. 26 says 'a king should not recover taxes from brāhmaṇas'. Kauṭ.³²³ (II. 1) requires the king to make gifts of *brahmadeya* lands to *ṛtviks* (who officiate at solemn sacrifices), teachers, purohitas, śrotriyas, that will yield substantial produce and on which no fines and taxes will be levied. The reason assigned was the belief that the king shared in the religious merit accumulated by the brāhmaṇas. Vas.³²⁴ (I. 44-46) explains '(freedom from taxation is there) because he (the king) secures the sixth part of the iṣṭāpūrta (the merit due to sacrifices and performing charitable works of public utility) and it is declared (in a Brāhmaṇa text) that the brāhmaṇa enriches the Veda, he relieves (others) from calamities and therefore the brāhmaṇa is not a source of subsistence (i. e. should not be taxed by the king) since Soma is his king; and it is further declared that bliss awaits after death (the king who does not tax brāhmaṇas).' The Viṣṇu Dh. S. III.