Parāśarasmṛtiṭīkā zu ParDhSmṛti, 2, 14.1, 4.0 kṛṣivat vāṇijyaśilpayorapi kalau varṇacatuṣṭayasādhāraṇyaṃ darśayituṃ vāṇijyaśilpakam ityuktam //