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From Hindupedia, the Hindu Encyclopedia

By Swami Harshananda

Āyamukha literally means ‘source of income’.

Types of Income for a State[edit]

Kauṭilya (300 B. C.) the well-known author of Arthaśāstra, classifies two sources of revenue for the State :

  1. Āyaśarīra - Body of income
  2. Āyamukha - Sources of income

Types of Āyaśarīra[edit]

According to the āyaśarira the centers of collection comprises of the following

  1. Durga - Fortified cities
  2. Rāṣṭra - Rural areas
  3. Khān - Mines
  4. Setu - Irrigation works
  5. Vana - Forests
  6. Vraja - Herds
  7. Vāripatha - River-borne trade routes

Types of Āyamukha[edit]

The subdivisions of āyamukha can be classified as follows :

  1. Bhāga - Royal share
  2. Vyāji - Compensation
  3. Parigha - Gate duty
  4. Klṛipta - Fixed tax
  5. Rupika - coins
  6. Atyāya - Money-fine


  • The Concise Encyclopedia of Hinduism, Swami Harshananda, Ram Krishna Math, Bangalore