व्यवहारमयूख (नीलकण्ठ भट्ट - पश्चिमी भारत की हिन्दू न्याय-संहिता एवं व्यवहार कोष)

242 VYAVAHĀRAMAYŪKHA [ S. XII. 1-3.
[ M p. 129 l. 33-p.130 l. 27

• Pākhaṇḍinaḥ means persons engaged in trade who are opposed to
  the path laid down by the Vedas naigamāḥ are those (traders) who
  are not opposed to the Veda, by the word ādi persons learned in the
  three Vedas are included. Bṛhaspati (pp 346 347 vv 2-3) declares the
  duty of the king in these matters.
  (The king) should bring and establish there (in his kingdom) brāhma-
  ņas proficient in the Vedas and lores, learned brāhmaṇas and those who
  keep sacrificial fires and should assign to them means of livelihood He
  should donate to them houses and lands from which no taxes are levied
  having declared in a grant of his that they would be free from liability to
  pay in future (the king s dues on land cultivated by them) ¹
  'Anāchedyakarāḥ means on which taxes are not levied Muktabhāvyāḥ
  means 'the future (share of the king in the) produce from the soil of which
  is given up Yājñavalkya (II 186) thus speaks about the peculiar rules
  of learned brāhmaṇas and the like
  Whatever rules are established by the king or by local conventions
  should be assiduously observed (by the learned brāhmaṇas and others)
  so far as they are not in conflict with their duties (as laid down in their
  sacred books) ²
  Nārada (p. 158 v 2) says
  Among heretics, among naigamas guilds, corporations groups and
  assemblages, the king must maintain the conventions (settled) among
  them in fortified places as well as in the open country also
  Śreṇis are communities of persons of various castes carrying on
  one kind of trade or business, pūgāḥ are communities of the same (i e.
  of persons of different castes) carrying on different kinds of trades,
  vrātas are assemblages of kinsmen, relatives and cognates they are also
  Saṁvid means a settled convention or usage and vyatikrama means transgression
  So saṁvidvyatikrama is another name of samayasyānapākarma Manu (VIII 5) and
  Yāj. employ the title saṁvid-vyatikrama while Br employs the word samayātīkrama
  Heretics are Bauddhas and Jainas who deny the authority of the Vedas. Naigama
  ordinarily means a trader Kātyāyana as quoted in V R. (p. 668) defines 'naigama
  as a group of citizens The Mit. on Yāj. (II. 192) explains naigama as Pāśupatas
  and others who regard the Vedas as authoritative (here the word is derived from nigama
  meaning Veda).
  1 Āp. Dh. S II 10. 26. 10, Manu VII. 133 exempt a learned brāhmaṇa from taxation
  and Manu VII. 135 calls upon a king to assign means of livelihood to śrotriyas.
  2 Aparārka and Sm. C. give examples of conventional rules Vide notes to V M
  p. 890. Some examples are old prapās and temples should be repaired, poor people should
  be supported when there is trouble from thieves, one man from each house should come for-
  ward for defence &c In the Pehava inscription from the temple of Garibnath (Epi. Ind.
  Vol I. p 184) we find that pious horse-dealers at Pehova agreed to impose upon themselves
  and their customers certain tithes, the proceeds of which were to be distributed among
  certain temples and priests. As examples of rules by the king are mentioned horses should
  not be sent to the enemy's country food should be given to all travellers
  P 315 (text)