Bár tisztségnévnek az 'adószedő' elfogadhatóbb, azért itt egy másik etimológia is:

https://www.ssoar.info/ssoar/bitstream/handle/document/56747/ssoar-ilshs-2015-62-khaksar_et_al-A_Thematic_and_Etymological_Glossary.pdf?sequence=1

 

karkasz 'keselyű'

 

karkas, dalman (Vulture) karkās [klk'a] (Mackenzie, 2011 p.98)

... ud alūh ud karkās ke dālman {gowēd} xwānēnd (Pakzad. 2005 p. 174)

And aluh (eagle) and vulture are known as dalman (Bahar, 2011 p. 79)

karkas ī zarmān menišn ī ast dālman nasā xwarišnīh rāy dād.(Pakzad, 2005 p. 278)

Piri Andish vulture, which is dalman, is created to eat corpse (Bahar, 2011: 103). dālman rāy gōwēd ku az ān ī burztar-iz parwāz ka mušt masāy gōšt pad zamīg ast wēnēd u-š boy ī mušk azēr ī parrag dād ēstēd kū agar pad nasā xwardan gand ī nasā ōšārēd sar azēr ī parr abāz barēd ud abāz āsayēd (Pakzad, 2005 p. 281)

About dalman it is said that it can see a little piece of meat on the earth when it flies and soars and it has musk under its feathers and when the stink of corpses (rotten meats) bothers it, it uses the musk under its feathers to relieve…. (Bahar, 2011 p. 103).

 

Khwarizmi: krkys (Hasandoust, 2010 p. 270). Khotani: uysgana-, aysgana (Bailey, 1979 p. 6 p. 38). Saka: crks (Gharib, 1995 p. 128) Buddhist Saka: crks (Gharib, 1995 p. 128). Manichaean Saka: crks (Gharib, 1995 p. 128). Zoroastrian: Karkas (Hasandoust, 2010 p. 270). Kurdish: dōl (Hasandoust, 2010 p. 270).

 

Description: The Avestan pronunciation of vulture is kahrkāsa- and about this word it is said that it is a combination of kahrka- (Kark=bird) and Asa- (eater) and the whole word means bird eater (Abdullahi, 2002 p. 769) the root of this word is √ meaning to eat (see Cheung, 2007 p. 168). Vulture has also been found in Pahlavi texts as dālman and kasgās. In Bundahišn, vulture is in the birds’ group and it has been explicitly named Dalman. “…vulture which is known as Dalman” (Bahar, 2011 p. 79). Somewhere else, when Mashya and Mashyana slayed a sheep to eat for the first time, they threw a piece of meat as a sign of gratitude to God into the sky: … And threw a piece of meat into the sky … the vulture bird flied but couldn’t get it (Bahar, 2011 p. 87) Somewhere else in Bundahišn, it is also mentioned: …and the odor of musk under its feathers is created so that if the stink of carrion bothers it while eating, it can inhale it under its feathers and relieves… (Bahar, 2011 p. 103). In the ninth part of Bundahišn in the chapter related to the way of creations, the scavenging of the vulture (dalman) is mentioned and the bird is named Piri Andish vulture: “Piri Andish vulture which is called dalman is created to eat the dead/corpse.” (Bahar, 2011 p. 103)