Buddhist monks and taxation

At our workshop in November, Ulrich Pagel talked about his research into the taxation of Buddhist monks and monasteries in ancient India. He began with a story from the Vinayavibhaṅga of the Mūlasarvāstivādins, about a group of monks travelling with merchants, who avoided paying customs duty on their goods. At the end of the story the Buddha finds out what has happened, and tells the monks that they must pay customs duty. But the story also suggests that monks carried private property, and were considered to be subject to taxes.

Reviewing several different sources on taxation, particularly the Dharmaśāstra literature, Pagel showed that Brahminical sources allowed certain categories of people to be exempt from paying tax, including women, children and ascetics. However, Buddhist monks seem not to have been included in the category of ascetics. In fact, in the Brahmin system, they were equivalent to the lowest of the four castes, the śūdra. Pagel also suggested reasons why rulers might want to tax Buddhist monks: monasteries were a significant source of tax revenue, and individual monks, who travelled with merchants, might often come under suspicion of avoiding customs, as the story in the Vinayavibhaṅga suggests.

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