Sutra 10

Devanagari script

विक्षेपव्याधितान्तरारम्भशेषं च व्ययप्रत्यायः ॥ कZ_०२.१५.१० ॥

Transliteration

vikṣepa-vyādhita-antara-ārambha-śeṣaṃ ca vyaya-pratyāyaḥ.

Translation

Shortfalls due to diversion/embezzlement, illness, interruption, and remaining unfinished work are to be treated under ‘vyaya-pratyāya’—i.e., accounted as expenditure/chargeable loss with stated cause.

Word by Word

• विक्षेप: distraction; obstruction; diversion
• Type: Noun
• Root: वि-क्षिप्
• Form: पुंलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद)

• व्याधित: afflicted; sick; incapacitated
• Type: Adjective (Kṛdanta)
• Root: व्याधि (√व्यध्/व्याध्)
• Form: भूतकृदन्त (क्त); नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद)

• अन्तर: intervening; obstacle; interruption
• Type: Noun/Adjective
• Root: अन्तर
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद)

• आरम्भ: undertaking; commencement; enterprise
• Type: Noun
• Root: आ-रभ्
• Form: पुंलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद)

• शेषम्: remainder; what is left
• Type: Noun/Adjective
• Root: शिष् (शेष)
• Form: नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन; (समासोत्तरपद)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय

• व्यय: expenditure; outlay
• Type: Noun
• Root: वि-इ (व्यय)
• Form: पुंलिङ्ग; (समासपूर्वपद)

• प्रत्यायः: verification/settlement (proof) of expenditure
• Type: Noun
• Root: प्रति-इ (प्रत्यय/प्रत्याय)
• Form: पुंलिङ्ग; प्रथमा एकवचन; समासः—व्यय-प्रत्यायः (षष्ठी/कर्मधारय-भावः: ‘व्ययस्य प्रत्यायः’ = expenditure’s verification/settlement)

Entities Mentioned

• workshop laborers (implied)
• supervisors (implied)
• auditors (implied)

More Details

FAQs

What is the administrative function of ‘vyaya-pratyāya’?

To require that losses/shortfalls be booked with explicit causation, separating legitimate operational disruptions from suspect diversion.

How does the text treat ‘vikṣepa’ differently from normal wastage?

It is explicitly named as diversion, signaling heightened scrutiny and potential punitive/disciplinary follow-up.