1. 136

    ते षोडश स्याद् धरणं पुराणश्चैव राजतः । कार्षापणस्तु विज्ञेयस्ताम्रिकः कार्षिकः पणः ॥ १३६ ॥

    Sixteen of those make a silver dharana, or purana; but know (that) a karsha of copper is a karshapana, or pana.

  2. 137

    धरणानि दश ज्ञेयः शतमानस्तु राजतः । चतुःसौवर्णिको निष्को विज्ञेयस्तु प्रमाणतः ॥ १३७ ॥

    Know (that) ten dharanas of silver make one satamana; four suvarnas must be considered (equal) in weight to a nishka.

  3. 138

    पणानां द्वे शते सार्धे प्रथमः साहसः स्मृतः । मध्यमः पञ्च विज्ञेयः सहस्रं त्वेव चोत्तमः ॥ १३८ ॥

    Two hundred and fifty panas are declared (to be) the first (or lowest) amercement, five (hundred) are considered as the mean (or middlemost), but one thousand as the highest.

  4. 139

    ऋणे देये प्रतिज्ञाते पञ्चकं शतमर्हति । अपह्नवे तद् द्विगुणं तन् मनोरनुशासनम् ॥ १३९ ॥

    A debt being admitted as due, (the defendant) shall pay five in the hundred (as a fine), if it be denied (and proved) twice as much; that is the teaching of Manu.

  5. 140

    वसिष्ठविहितां वृद्धिं सृजेद् वित्तविवर्धिनीम् । अशीतिभागं गृह्णीयान् मासाद् वार्धुषिकः शते ॥ १४० ॥

    A money-lender may stipulate as an increase of his capital, for the interest, allowed by Vasishtha, and take monthly the eightieth part of a hundred.