Sutra 15
Devanagari script
कोशार्पितं राजहारः पुरव्ययश्च प्रविष्टं परमसंवत्सरानुवृत्तं शासनमुक्तं मुखाज्ञप्तं चापातनीयं एतत्सिद्धम् ॥ कZ_०२.६.१५ ॥
Transliteration
kośārpitaṃ rājahāraḥ puravyayaś ca praviṣṭaṃ parama-saṃvatsarānuvṛttaṃ śāsanam uktaṃ mukhājñaptaṃ cāpātanīyaṃ etat siddham
Translation
‘সিদ্ধ/নিষ্পন্ন’ হিসেবে গণ্য—কোষে অর্পিত (কোষাগারে জমা), রাজহার (রাজদেয়/কর), পুরব্যয় যা প্রবিষ্ট/নথিভুক্ত, পূর্ববৎসরের নিষ্পন্ন নিয়ম অনুসারে বহনকৃত, লিখিত শাসনে আদিষ্ট, মৌখিক আদেশে আদিষ্ট, এবং যা অপাতনীয় (মওকুফ/ছাড়যোগ্য)—এসবই নিষ্পন্ন ধরা হয়।
Word by Word
कोशार्पितम्(that which is) deposited in the treasury
कोशार्पितम्:
TypeParticiple
Rootअर्प् (अर्पयति)
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त), ‘कोशे अर्पितम्’ = ‘treasury-deposited’
राजहारःroyal levy / collection due to the king
राजहारः:
TypeNoun
Rootहृ (हरति)
Formपुंलिङ्ग, एकवचन, प्रथमा; ‘राज्ञः हारः’
पुरव्ययःcity expenditure
पुरव्ययः:
TypeNoun
Rootव्यय
Formपुंलिङ्ग, एकवचन, प्रथमा; ‘पुरस्य व्ययः’
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
प्रविष्टम्entered / recorded as having entered
प्रविष्टम्:
TypeParticiple
Rootविश् (प्रविशति)
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त)
परम्up to / at most / for the full extent
परम्:
TypeAdjective
Rootपर
Formनपुंसकलिङ्ग, एकवचन, द्वितीया (क्रियाविशेषणवत्)
संवत्सरानुवृत्तम्continued year after year / extending over years
संवत्सरानुवृत्तम्:
TypeParticiple
Rootवृत् (अनुवर्तते)
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त); ‘संवत्सरान् अनुवृत्तम्’ = ‘continued through years’
शासनम्an order / decree
शासनम्:
TypeNoun
Rootशास्
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया
उक्तम्stated / spoken
उक्तम्:
TypeParticiple
Rootवच् (वदति)
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त)
मुखाज्ञप्तम्commanded orally
मुखाज्ञप्तम्:
TypeParticiple
Rootज्ञा (आज्ञापयति)
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त); ‘मुखेन आज्ञप्तम्’
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
अपातनीयम्not to be removed/struck off; not to be annulled
अपातनीयम्:
TypeGerundive
Rootपत् (पातयति)
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; कृदन्त (अनीयर्/यत्-भाव), नञ्-पूर्वक; ‘न अपातनीयम्’ = ‘not to be caused to fall/removed’
एतत्this
एतत्:
TypePronoun
Rootएतद्
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया
सिद्धम्established / valid
सिद्धम्:
TypeParticiple
Rootसिध् (सिध्यति)
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त)
Entities Mentioned
T
treasury (kośa)K
kingC
city administrationFAQs
It records authorization channels; written orders are verifiable, while oral orders require explicit noting to preserve accountability.
That the transaction has been formally entered into official books—key for audit trails.