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Sutra 16

Devanagari script

सिद्धिकर्मयोगः दण्डशेषमाहरणीयं बलात्कृतप्रतिष्टब्धमवमृष्टं च प्रशोध्यं एतच्छेषमसारमल्पसारं च ॥ कZ_०२.६.१६ ॥

Transliteration

siddhi-karmayogaḥ daṇḍa-śeṣam āharaṇīyaṃ balāt-kṛta-pratiṣṭabdham avamṛṣṭaṃ ca praśodhyaṃ etac cheṣam asāram alpa-sāraṃ ca

Translation

“Balance/residue” includes: the net outcome of completed operations; remaining fines/penalties still to be collected; amounts recoverable; sums forcibly withheld or obstructed; and amounts embezzled/misappropriated that must be cleared by investigation and recovery. Such residue may be unrecoverable or only partly recoverable.

Word by Word
सिद्धिsuccess; accomplishment
सिद्धि:
TypeNoun
Root√सिध् (सिध्यति)
Formस्त्रीलिङ्ग, प्रथमा/द्वितीया एकवचन (समासपूर्वपद)
कर्मact; operation; task
कर्म:
TypeNoun
Root√कृ (करोति)
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन (समासपूर्वपद)
योगःmethod; means; procedure
योगः:
TypeNoun
Root√युज् (युनक्ति/योजयति)
Formपुंलिङ्ग, प्रथमा एकवचन; समासः—‘सिद्ध्यर्थं कर्मणां योगः/उपायः’
दण्डशेषम्the remaining part of a fine/penalty (balance due)
दण्डशेषम्:
TypeNoun
Rootदण्ड + शेष
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘दण्डस्य शेषः’
आहरणीयम्should be collected/recovered
आहरणीयम्:
TypeVerbal adjective (Gerundive)
Rootआ-√हृ (आहरति)
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; विधिलिङ्गार्थक कृत्य-प्रत्यय (णीय) — ‘आहर्तव्यम्’
बलात्by force; forcibly
बलात्:
TypeIndeclinable (Adverbial)
Rootबल
Formपञ्चमी-एकवचन-रूपेण अव्ययीभाव (बलात् = बलपूर्वक)
कृतdone; made
कृत:
TypePast passive participle (as compound member)
Root√कृ (करोति)
Formकृदन्त (क्त), समासपूर्वपद; अर्थः ‘कृतम्’ = done/made
प्रतिष्टब्धम्obstructed; held back; made firm/immovable
प्रतिष्टब्धम्:
TypePast passive participle
Rootप्रति-√स्तभ् (स्तभ्नाति)
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘प्रतिष्टब्ध’ = दृढीकृत/स्थिरकृत
अवमृष्टम्seized/appropriated; misappropriated
अवमृष्टम्:
TypePast passive participle
Rootअव-√मृश् (मृशति)
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘अवमृष्ट’ = स्पृष्ट/अपहृत/हस्तगत (प्रसङ्गानुसार)
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
प्रशोध्यम्should be cleared/settled; should be rectified after verification
प्रशोध्यम्:
TypeVerbal adjective (Gerundive)
Rootप्र-√शुध्/√शोध् (शोधयति)
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; कृत्य-प्रत्यय (य) — ‘प्रशोधयितव्यम्/शुद्धीकर्तव्यम्’
एतत्this
एतत्:
TypePronoun
Rootएतद्
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; विशेषणरूपेण ‘यह’
शेषम्remainder; balance
शेषम्:
TypeNoun/Adjective
Root√शिष् (शिष्यते) / शेष
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘अवशिष्टम्’
असारम्without substance; worthless
असारम्:
TypeAdjective
Rootअ-सार
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘साररहितम्’
अल्पसारम्of little value; having little substance
अल्पसारम्:
TypeAdjective
Rootअल्प + सार
Formनपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘अल्पः सारः यस्य’
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
Entities Mentioned
O
officials handling funds (implicit)
P
penal authority (daṇḍa)

FAQs

Suspected losses must be investigated, reconciled, and either recovered or formally written off with justification.

To produce realistic financial statements and to prioritize enforcement resources on collectible arrears.

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