By Swami Harshananda
Sometimes transliterated as: Ayamukha, Ayamukha, AAyamukha
Āyamukha literally means ‘source of income’.
Types of Income for a State
Kauṭilya (300 B. C.) the well-known author of Arthaśāstra, classifies two sources of revenue for the State :
- Āyaśarīra - Body of income
- Āyamukha - Sources of income
Types of Āyaśarīra
According to the āyaśarira the centers of collection comprises of the following
- Durga - Fortified cities
- Rāṣṭra - Rural areas
- Khān - Mines
- Setu - Irrigation works
- Vana - Forests
- Vraja - Herds
- Vāripatha - River-borne trade routes
Types of Āyamukha
The subdivisions of āyamukha can be classified as follows :
- Bhāga - Royal share
- Vyāji - Compensation
- Parigha - Gate duty
- Klṛipta - Fixed tax
- Rupika - coins
- Atyāya - Money-fine
References
- The Concise Encyclopedia of Hinduism, Swami Harshananda, Ram Krishna Math, Bangalore
