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Sutra 10

भोगं दायमायं व्ययमायतिं च गणिकाया निबन्धयेत् अतिव्ययकर्म च वारयेत् ॥ कZ_०२.२७.१० ॥

bhogaṃ dāyam āyaṃ vyayam āyatiṃ ca gaṇikāyā nibandhayet ativyayakarma ca vārayet

He should record the courtesan’s consumption/benefits, gifts/inheritance, income, expenditure, and savings/accumulations; and he should restrain acts of excessive spending.

भोगम्enjoyment/consumption; the amount set aside for enjoyment (item of account)
भोगम्:
TypeNoun
Rootभोग
Formपुंलिङ्ग; द्वितीया-एकवचन
दायम्share/allotment; what is to be given (portion, dues)
दायम्:
TypeNoun
Rootदाय
Formपुंलिङ्ग; द्वितीया-एकवचन
आयम्income/receipts
आयम्:
TypeNoun
Rootआय
Formपुंलिङ्ग; द्वितीया-एकवचन
व्ययम्expenditure/expense
व्ययम्:
TypeNoun
Rootव्यय
Formपुंलिङ्ग; द्वितीया-एकवचन
आयतिम्future income/prospective gain
आयतिम्:
TypeNoun
Rootआयति
Formस्त्रीलिङ्ग; द्वितीया-एकवचन
and
:
TypeParticle
Root
Formसमुच्चयार्थक अव्यय
गणिकायाःof the courtesan
गणिकायाः:
TypeNoun
Rootगणिका
Formस्त्रीलिङ्ग; षष्ठी-एकवचन
निबन्धयेत्should record/register (fix in writing)
निबन्धयेत्:
TypeVerb
Rootनिबन्ध्
Formलोट् (विधिलिङ्/आज्ञार्थे); परस्मैपद; प्रथमपुरुष; एकवचन
अतिव्ययकर्मacts involving excessive expenditure; overspending activity
अतिव्ययकर्म:
TypeNoun
Rootकर्मन्
Formनपुंसकलिङ्ग; द्वितीया-एकवचन; समास-विग्रह: अतिव्ययस्य कर्म (अतिव्यय-सम्बन्धि कर्म)
and
:
TypeParticle
Root
Formसमुच्चयार्थक अव्यय
वारयेत्should restrain/prevent
वारयेत्:
TypeVerb
Rootवृ (वारयति)
Formलोट् (आज्ञार्थे); परस्मैपद; प्रथमपुरुष; एकवचन; णिच्-प्रयोग (कारणार्थक)
G
gaṇikā
R
registrar/superintendent (implied)

FAQs

Mandatory bookkeeping of a regulated worker’s finances, enabling audit, taxation/royalty assessment, and prevention of destabilizing extravagance.

A paternalistic regulatory state that treats certain high-cashflow occupations as fiscally and socially sensitive, warranting spending controls.