Sutra 8

Devanagari script

तप्तकलधौतकयोः काकणिकः सुवर्णे क्षयो देयः ॥ कZ_०२.१४.०८ ॥

Transliteration

taptakaladhautakayoḥ kākaṇikaḥ suvarṇe kṣayo deyaḥ

Translation

For gold that is heated and washed/cleaned, a loss allowance of one kākaṇikā is to be granted.

Word by Word

• तप्त: heated, made hot
• Type: Adjective/Participle
• Root: तप्
• Form: कृदन्त (क्त), विशेषण; प्रथमा/द्वितीया एकवचन (नपुंसकलिङ्ग) — ‘तप्त’ इति ‘सुवर्णे’ इत्यस्य विशेषणम् (तप्त-सुवर्णे)

• कलधौतकयोः: of kaladhauta (washed/refined gold) and (ordinary) washed gold / of the two kinds: kal(a) and dhauta
• Type: Noun
• Root: कलधौत
• Form: द्वन्द्वसमास (कल + धौत); षष्ठी/सप्तमी? द्विवचनस्य स्थाने द्वन्द्वस्य द्विवचन-रूपम्; अत्र षष्ठी द्विवचनम् — ‘तप्त…कलधौतकयोः’ = ‘of (the) heated and washed (gold)’

• काकणिकः: a kākaṇika (small coin/weight unit)
• Type: Noun
• Root: काकणिका
• Form: प्रथमा एकवचन (पुंलिङ्ग) — काकणिक-नामकः परिमाण/मुद्रा-विशेषः; कर्तृपद-भावे

• सुवर्णे: in gold / with respect to gold
• Type: Noun
• Root: सुवर्ण
• Form: सप्तमी एकवचन (नपुंसकलिङ्ग/पुंलिङ्ग-प्रयोगः) — ‘in/with respect to gold’

• क्षयः: loss; diminution; deduction
• Type: Noun
• Root: क्षय
• Form: प्रथमा एकवचन (पुंलिङ्ग) — ‘deduction/loss’

• देयः: is to be given; should be allowed
• Type: Adjective (Gerundive)
• Root: दा
• Form: कृदन्त (तव्यत्/यत्-प्रत्यय, ‘देय’), प्रथमा एकवचन (पुंलिङ्ग) — ‘to be given/allowed’ (agreeing with क्षयः)

Entities Mentioned

• gold processors
• state assay office

More Details

FAQs

Why specify a fixed loss allowance for processes?

To standardize accounting and prevent disputes or fabricated loss claims.