Sutra 1

Devanagari script

कोष्ठागाराध्यक्षः सीताराष्ट्रक्रयिमपरिवर्तकप्रामित्यकापमित्यकसंहनिकान्यजातव्ययप्रत्यायोपस्थानान्युपलभेत् ॥ कZ_०२.१५.०१ ॥

Transliteration

koṣṭhāgārādhyakṣaḥ sītā-rāṣṭra-krayima-parivartaka-prāmityaka-āpamityaka-saṃhanikānya-jāta-vyaya-pratyāya-upasthānāny upalabheta

Translation

The Superintendent of Storehouses shall keep track of and verify: receipts from crown lands (sītā), revenues of the realm (rāṣṭra), purchase-based stocks (krayima), exchange operations (parivartaka), grain obtained by requisition/credit (prāmityaka), grain obtained through short-measure/under-weighing practices to be detected (āpamityaka), consolidated/assembled stocks (saṃhanika), other receipts, expenditures, recoveries/settlements (pratyāya), and on-hand balances/stock positions (upasthāna).

Word by Word

• कोष्ठागाराध्यक्षः: the superintendent of the storehouse/treasury-warehouse
• Type: Noun
• Root: अधि-√इक्ष् (ईक्ष्) / अध्यक्ष (प्रातिपदिक)
• Form: पुंलिङ्ग, प्रथमा-एकवचन; कोष्ठागारस्य अध्यक्षः

• सीता: the state’s agricultural produce/revenue (sītā)
• Type: Noun
• Root: सीता (प्रातिपदिक)
• Form: स्त्रीलिङ्ग, द्वितीया-एकवचन (समाहार-द्वन्द्व/समुच्चय में प्रथम पद)

• राष्ट्र: the realm/territory (rāṣṭra)
• Type: Noun
• Root: राष्ट्र (प्रातिपदिक)
• Form: नपुंसकलिङ्ग, द्वितीया-एकवचन (समुच्चय में)

• क्रयिम: purchases / purchasable items / purchase-transactions
• Type: Noun
• Root: क्रयिम (प्रातिपदिक)
• Form: पुंलिङ्ग, द्वितीया-एकवचन (समुच्चय में)

• अपरिवर्तक: non-exchangeable / not to be converted or substituted
• Type: Noun
• Root: अपरिवर्तक (प्रातिपदिक)
• Form: पुंलिङ्ग, द्वितीया-एकवचन (समुच्चय में); न परिवर्तकः

• प्रामित्यक: prāmityaka: a measure/standard-related accounting category
• Type: Noun
• Root: प्रामित्यक (प्रातिपदिक)
• Form: पुंलिङ्ग, द्वितीया-एकवचन (समुच्चय में)

• अपामित्यक: apāmityaka: non-standard/irregular (measure-related) category
• Type: Noun
• Root: अपामित्यक (प्रातिपदिक)
• Form: पुंलिङ्ग, द्वितीया-एकवचन (समुच्चय में)

• संहनिका: saṃhanikā: a consolidated register/summary account
• Type: Noun
• Root: संहनिका (प्रातिपदिक)
• Form: स्त्रीलिङ्ग, द्वितीया-एकवचन (समुच्चय में)

• अन्यजात: other-origin / miscellaneous (items)
• Type: Noun
• Root: अन्यजात (प्रातिपदिक)
• Form: नपुंसकलिङ्ग/पुंलिङ्ग (प्रयोगानुसार), द्वितीया-एकवचन (समुच्चय में); अन्यत् जातम्

• व्यय: expenditure / disbursement
• Type: Noun
• Root: व्यय (प्रातिपदिक)
• Form: पुंलिङ्ग, द्वितीया-एकवचन (समुच्चय में)

• प्रत्याय: verification / voucher / acknowledgement
• Type: Noun
• Root: प्रत्याय (प्रातिपदिक)
• Form: पुंलिङ्ग, द्वितीया-एकवचन (समुच्चय में)

• उपस्थानानि: presentations/produced statements (for inspection)
• Type: Noun
• Root: उपस्थान (प्रातिपदिक)
• Form: नपुंसकलिङ्ग, द्वितीया-बहुवचन; (समुच्चय का अंतिम पद)

• उपलभेत्: should ascertain/obtain (by inspection)
• Type: Verb
• Root: उप-√लभ्
• Form: विधिलिङ् (optative), परस्मैपद, प्रथमपुरुष, एकवचन; कर्ता: कोष्ठागाराध्यक्षः

Entities Mentioned

• koṣṭhāgārādhyakṣa (Superintendent of Storehouses)
• sītā (crown lands produce)
• rāṣṭra (realm revenues)

More Details

FAQs

What is the administrative significance of enumerating so many heads of account?

It creates a comprehensive chart of accounts for state stores, enabling cross-checking of inflows/outflows and isolating where leakage or manipulation occurs.

How does this relate to corruption control?

By forcing categorization and reconciliation (receipts–expenditure–recoveries–balance), it reduces discretionary concealment and improves auditability.