Sutra 1
Devanagari script
कोशाध्यक्षः कोशप्रवेश्यं रत्नं सारं फल्गुं कुप्यं वा तज्जातकरणाधिष्ठितः प्रतिगृह्णीयात् ॥ कZ_०२.११.०१ ॥
Transliteration
kośādhyakṣaḥ kośapraveśyaṃ ratnaṃ sāraṃ phalguṃ kupyaṃ vā tajjātakaraṇādhiṣṭhitaḥ pratigṛhṇīyāt
Translation
The Superintendent of the Treasury shall receive into the treasury—whether jewels, precious metals/materials, minor valuables, or base/utility goods—only when accompanied by the responsible officer in charge of that respective category/department.
Word by Word
कोशाध्यक्षःthe superintendent of the treasury
कोशाध्यक्षः:
TypeNoun
Rootअधि-√स्था (अधिष्ठा) / अध्यक्ष (प्रातिपदिक)
Formपुंलिङ्ग, प्रथमा एकवचन; कोशस्य अध्यक्षः
कोशप्रवेश्यम्fit to be deposited into the treasury
कोशप्रवेश्यम्:
TypeAdjective
Rootप्र-√विश् (प्रवेश) / प्रवेश्य (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया एकवचन; कोशे प्रवेश्यं (कोशे निक्षेपणीयम्)
रत्नम्a precious item (gem/valuable)
रत्नम्:
TypeNoun
Rootरत्न (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया एकवचन
सारम्valuable/choice goods (essentials)
सारम्:
TypeNoun
Rootसार (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया एकवचन
फल्गुम्low-value/insignificant goods
फल्गुम्:
TypeAdjective (used substantively)
Rootफल्गु (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया एकवचन; ‘अल्पमूल्यं/तुच्छम्’ अर्थे
कुप्यम्kūpya goods (movable merchandise, e.g., metals/implements)
कुप्यम्:
TypeNoun
Rootकुप्य (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया एकवचन
वाor
वा:
TypeParticle
Rootवा
Formअव्यय; विकल्पार्थक
तज्जातकरणाधिष्ठितःhaving supervision over (their) classification and production/process (i.e., after verifying kind and manufacture)
तज्जातकरणाधिष्ठितः:
TypeAdjective/Participle
Rootअधि-√स्था (अधिष्ठा) (कृदन्त: अधिष्ठित)
Formपुंलिङ्ग, प्रथमा एकवचन; ‘तत्-जात-करण’ इत्यस्य अधिष्ठाता/अधिष्ठितः; (कोशाध्यक्षः) तज्जातकरणाधिष्ठितः = तेषां (रत्न-सार-फल्गु-कुप्यादीनां) जाति-करण (वर्गीकरण/निर्माण-प्रक्रिया/उत्पादन-कारण) पर अधिष्ठानं कृत्वा/अध्यक्षतां कृत्वा
प्रतिगृह्णीयात्should accept/receive (officially)
प्रतिगृह्णीयात्:
TypeVerb
Rootप्रति-√ग्रह् (गृह्णाति)
Formविधिलिङ् (optative), परस्मैपद, प्रथमपुरुष, एकवचन; ‘स्वीकरोति/गृह्णीयात्’
Entities Mentioned
K
kośādhyakṣa (Treasury Superintendent)K
kośa (treasury)R
ratna (jewels)FAQs
Segregation of duties and authenticated handover: the treasury does not accept items without the accountable category officer, reducing pilferage and disputes.
Dual authorization, documented handover notes, category-wise custodians, and receipt only against verified requisition/transfer orders.