āyamukha

(‘source of income’)

Kauṭilya (300 B. C.) the well-known author of Arthaśāstra, classifies the sources or items of revenue for the State as two: āyaśarīra (body of income) and āyamukha (sources of income). The āyaśarīra which refers to the centres of collection comprises durga (fortified cities), rāṣṭra (rural areas), khani (mines), setu (irrigation works,) vana (forests), vraja (herds) and vāripatha (river-borne trade routes). The subdivisions of āyamukha are: bhāga (royal share), vyāji (compensation), parigha (gate duty) klṛpta (fixed tax), rūpika (premia on coins) and atyaya (money-fine).

See also ARTHAŚĀSTRA and KAUṬILYA.