[352] Land tolls or duties are a twentieth, and are leviable by the king alone. (M.)

[353] on occasion of sráddahs, &c. Manu, ch. 8, sl. 392, where a priest for such an offence is fined a silver másha (supra B. 1 sl. 363)

[354] Manu, ch. 8, sl. 207.

[355] a land-measure, scil. 4,000 hâts or cubits.

[356] The Commentator explains this term by quoting from Manu—"They who break into houses where a sacred fire is kept up, into arsenals, into temples—" ch. 9, sl. 276, 280.

[357] The subject of theft is supplied by the Commentator.

[358] who abstract money from the person by cutting or opening the apparel. Manu, ch. 9, sl. 277; where the third offence entails capital punishment.

[359] scil. trifling—such as, earthen vessels, stools, cots, bones, wood, leather, grass, &c.; medium—such as, apparel (other than silk), cattle (other than cows), metal (other than gold), rice, barley; highest—as, gold, jewels, silks, women, men, cows, elephants, horses, also whatever is appropriated to gods, to bráhmaṇs, or to kings. (M.)

[360] Manu, ch. 8, sl. 126; supra B. 1, sl. 367.

[361] Manu, ch. 9, sl. 278.