Theory of Government in Ancient India (Post-Vedic) c10.25

c10.25

The Agni Purāṇa advocates justice in general terms. It declares that it is for the sake of royal justice that subjects pay taxes to the king, but it goes further than previous writers in claiming privileges for Brāhmaṇas. It holds that half the revenue collected should be deposited in the treasury and the other half distributed among Brāhmaṇas. The king is specially enjoined to rear, protect and worship Brāhmaṇas. He should ascertain the occupation and accomplishments of each Brāhmaṇa, provide him with a decent annuity and take care of him as if he were his own son. The ceremonies and sacrifices which Brāhmaṇas perform prolong the life of the king and bring happiness to the people at large. The king may be dying of hunger but he should not tax Brāhmaṇas. The king dies if a Brāhmaṇa famishes for food. The climax is reached when we are told that a Brāhmaṇa is never to be hurt or killed, though he may be leading the most wicked life and though he may have committed the most heinous crimes. The killing of a Brâhmaṇa is the deadliest of all sins.¹ The Agni Purāṇa follows its predecessors in laying down the principles and items of taxation, the customs, the toll on sales and purchases, the division of treasure-trove, and unclaimed property, etc. Only a few peculiarities need be noticed. The Purāṇa recognises the sale of female slaves. If they were imported, a duty should be levied according to the time and country of importation. One-sixth is charged on animals, one-fifth on gold and one-sixth on articles of perfumery, cereals, flowers, roots, fruits, leaves, pot-herbs, hays, bamboos, hides, wicker-works, earthen pots, stone-vessels, honey, meat and clarified butter. The king should not recklessly exhaust the mineral resources of his dominions.²