History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.336

v4.c62.336

¹⁸⁸ The word 'pratyaham' (every day) excludes taxes on fields that are levied once a year or taxes levied on particular occasions only; while the words 'food, drink and fuel' exclude cattle, money &c. The word 'kula' appears to be used as a technical term. It may mean as much land as would be required for the maintenance of a family. But there is another sense given by the commentators of Manu. Sarvajña-Nārāyaṇa quotes a text that *kula* means 'two halas'. He and Kullūka quote Hārīta to the effect that a plough (yoked acc. to dharma) is one of eight bullocks, one of six bullocks is employed by those who want only bare maintenance, householders employ one of four bullocks, while those who in their greed want to incur heavy sin employ a plough with two bulls only. So by kula is meant as much land as can be ploughed with two ploughs to which either 8, 6 or 4 bullocks are yoked. That 6 or 8 or 12 oxen were yoked to the plough is stated in Atharva VI. 91.1 and Tai. S. V. 2. 5. 2. हलं तु द्विगुणं कुलमिति वचनाद् द्वाभ्यां हलाभ्यां या कृष्यते भूस्तां भुञ्जीतेत्यर्थः। हलमानं च-अष्टागवं धर्महलं षड्गवं जीवितार्थिनाम्। चतुर्र्गवं गृहस्थानां द्विगवं ब्रह्मघातिनामिति हारीतोक्तम्। धर्महलं ग्राह्यं गृहस्थहलं वा। सर्वज्ञनारायण on मनु VII. 119.