Sutra 15

Devanagari script

कोशार्पितं राजहारः पुरव्ययश्च प्रविष्टं परमसंवत्सरानुवृत्तं शासनमुक्तं मुखाज्ञप्तं चापातनीयं एतत्सिद्धम् ॥ कZ_०२.६.१५ ॥

Transliteration

kośārpitaṃ rājahāraḥ puravyayaś ca praviṣṭaṃ parama-saṃvatsarānuvṛttaṃ śāsanam uktaṃ mukhājñaptaṃ cāpātanīyaṃ etat siddham

Translation

As “completed/settled” are counted: what has been deposited into the treasury; the king’s dues/levies (rājahāra); city/fort expenditures that have been entered (posted); what is carried forward according to the prior year’s settled rule; what is ordered by written decree; what is ordered orally; and what is to be remitted/abated—these are treated as settled.

Word by Word

• कोशार्पितम्: (that which is) deposited in the treasury
• Type: Participle
• Root: अर्प् (अर्पयति)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त), ‘कोशे अर्पितम्’ = ‘treasury-deposited’

• राजहारः: royal levy / collection due to the king
• Type: Noun
• Root: हृ (हरति)
• Form: पुंलिङ्ग, एकवचन, प्रथमा; ‘राज्ञः हारः’

• पुरव्ययः: city expenditure
• Type: Noun
• Root: व्यय
• Form: पुंलिङ्ग, एकवचन, प्रथमा; ‘पुरस्य व्ययः’

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

• प्रविष्टम्: entered / recorded as having entered
• Type: Participle
• Root: विश् (प्रविशति)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त)

• परम्: up to / at most / for the full extent
• Type: Adjective
• Root: पर
• Form: नपुंसकलिङ्ग, एकवचन, द्वितीया (क्रियाविशेषणवत्)

• संवत्सरानुवृत्तम्: continued year after year / extending over years
• Type: Participle
• Root: वृत् (अनुवर्तते)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त); ‘संवत्सरान् अनुवृत्तम्’ = ‘continued through years’

• शासनम्: an order / decree
• Type: Noun
• Root: शास्
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया

• उक्तम्: stated / spoken
• Type: Participle
• Root: वच् (वदति)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त)

• मुखाज्ञप्तम्: commanded orally
• Type: Participle
• Root: ज्ञा (आज्ञापयति)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त); ‘मुखेन आज्ञप्तम्’

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

• अपातनीयम्: not to be removed/struck off; not to be annulled
• Type: Gerundive
• Root: पत् (पातयति)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; कृदन्त (अनीयर्/यत्-भाव), नञ्-पूर्वक; ‘न अपातनीयम्’ = ‘not to be caused to fall/removed’

• एतत्: this
• Type: Pronoun
• Root: एतद्
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया

• सिद्धम्: established / valid
• Type: Participle
• Root: सिध् (सिध्यति)
• Form: नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; भूतकृदन्त (क्त)

Entities Mentioned

• treasury (kośa)
• king
• city administration

More Details

FAQs

Why distinguish written decree (śāsana) and oral order (mukhājñapta) in 'settled' items?

It records authorization channels; written orders are verifiable, while oral orders require explicit noting to preserve accountability.

What does 'posted' (praviṣṭa) imply administratively?

That the transaction has been formally entered into official books—key for audit trails.