Arthashastra — Adhyakshaprachara, Sutra 18

Devanagari script

स कर्मदिवसद्रव्यमूल्यपुरुषवेतनापहारेषु यथापराधं दण्डयितव्यः ॥ कZ_०२.९.१८ ॥

Transliteration

sa karmadivasadravyamūlyapuruṣavetanāpahāreṣu yathāparādhaṃ daṇḍayitavyaḥ

Translation

কৰ্মদিবস, দ্ৰব্য, মূল্য/মূল্যায়ন আৰু কৰ্মচাৰীৰ বেতন—এইবোৰৰ অপহাৰত তেওঁক অপৰাধ অনুসাৰে দণ্ডিত কৰিব লাগে।

Word by Word

• सः: he (that person)
• Type: Pronoun
• Root: तद्
• Form: सर्वनाम; प्रथमा-एकवचन; पुल्लिङ्ग

• कर्म-दिवस-द्रव्य-मूल्य-पुरुष-वेतन-अपहारेषु: in cases of embezzlement/appropriation relating to work, work-days, goods/wealth, value/price, personnel (labour), and wages
• Type: Noun
• Root: कर्मन्/दिवस/द्रव्य/मूल्य/पुरुष/वेतन/अपहार
• Form: बहुपद-समास; सप्तमी-बहुवचन; पुल्लिङ्ग (अपहार-शब्दानुसार)

• यथा-अपराधम्: according to the offence seeverity/nature
• Type: Adverbial (indeclinable usage)
• Root: यथा/अपराध
• Form: अव्ययीभाव-समास; क्रियाविशेषण; अर्थः ‘अपराधानुसारम्’

• दण्डयितव्यः: must be punished / should be fined
• Type: Verb (gerundive)
• Root: दण्डय् (दण्ड)
• Form: तव्यत्-प्रत्ययान्त कृदन्त (भाव्य/विधेय); प्रथमा-एकवचन; पुल्लिङ्ग; कर्तरि प्रयोगः—‘(सः) दण्डयितव्यः’ = ‘must be punished/fined’

Entities Mentioned

• workers/personnel
• officials handling goods and accounts

More Details

FAQs

What categories of administrative fraud are enumerated?

Work-day falsification, goods misappropriation, valuation/price fraud, and wage theft—core risks in operations, procurement, and payroll.

What is the enforcement principle?

Proportional punishment aligned to the magnitude and nature of the misappropriation.