Sutra 40
Devanagari script
विध्वस्तगणनां च कुर्यात् ॥ कZ_०५.३.४० ॥
Transliteration
vidhvasta-gaṇanāṃ ca kuryāt
Translation
এবং যা ক্ষতিগ্রস্ত বা ধ্বংস হয়েছে তার হিসাবও প্রস্তুত করবে।
Word by Word
विध्वस्त-गणनाम्the accounting/record that has been destroyed (i.e., a destroyed set of accounts)
विध्वस्त-गणनाम्:
TypeNoun (compound)
Rootविध्वंस् (वि+ध्वंस्) / गण् (गणना)
Formस्त्रीलिङ्ग; द्वितीया-एकवचन; ‘गणना’ (आ-प्रत्ययान्त भाववाचक संज्ञा) + ‘विध्वस्त’ (कृदन्त, भूतकृदन्त/क्त) as qualifier in genitive relation: ‘विध्वस्तस्य (नष्टस्य) गणना’ → ‘विध्वस्तगणना’
चand; also
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय; ‘and/also’
कुर्यात्should make/do (i.e., should prepare/reconstruct)
कुर्यात्:
TypeVerb
Rootकृ
Formलोट्/विधिलिङ् (विधि/आज्ञार्थे) परस्मैपदम्; प्रथमपुरुष-एकवचन; धातु: कृ (करोति) → कुर्यात् ‘should do/should make’
Entities Mentioned
A
accounting/audit function (implicit)FAQs
It provides the measurement and documentation needed to enforce liability and prevent false claims about losses.