Sutra 20

Devanagari script

नष्टप्रस्मृतमायुक्तदण्डः पार्श्वं पारिहीणिकमौपायनिकं डमरगतकस्वमपुत्रकं निधिश्चान्यजातः ॥ कZ_०२.६.२० ॥

Transliteration

naṣṭa-prasmṛtam āyukta-daṇḍaḥ pārśvaṃ pārihīṇikam aupāyanikaṃ ḍamara-gataka-svam aputrakaṃ nidhiś cānyajātaḥ

Translation

‘Newly arising/other-source’ income includes: recovered lost-and-later-remembered property; fines imposed on officials (āyuktas); side/auxiliary receipts (pārśva); escheats/forfeitures (pārihīṇika); gifts/tributes (aupāyanika); property of one who has gone to rebellion/banditry (ḍamara-gataka-sva); estates of the heirless (aputraka); and discovered treasure (nidhi).

Word by Word

• नष्ट: lost
• Type: Adjective (PPP)
• Root: नश्
• Form: कृदन्त (क्त), प्रथमा/द्वितीया एकवचनम् (नपुंसकलिङ्गे) — ‘नष्टम्’ (lost) as qualifier in a list

• प्रस्मृतम्: forgotten / not remembered
• Type: Adjective (PPP)
• Root: स्मृ
• Form: कृदन्त (प्र + स्मृ + क्त), प्रथमा/द्वितीया एकवचनम् (नपुंसकलिङ्गे) — ‘forgotten/overlooked’

• आयुक्तदण्डः: fine imposed by an appointed officer
• Type: Noun (compound)
• Root: आ + युज्
• Form: पुंलिङ्ग, प्रथमा एकवचनम्; ‘आयुक्तस्य दण्डः’ = fine/penalty imposed by an appointed officer

• पार्श्वम्: collateral / pledge / security
• Type: Noun
• Root: पार्श्व
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचनम्

• पारिहीणिकम्: abandoned / unclaimed property
• Type: Noun/Adjective (technical)
• Root: परि + हा (ही)
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचनम्; ‘परिहीण’ (left behind/abandoned) → ‘पारिहीणिक’ (that which is abandoned)

• औपायनिकम्: a gift / present (offered)
• Type: Noun/Adjective (technical)
• Root: उप + अय (इ) / उप + आय
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचनम्; ‘उपायन’ (present/gift) → ‘औपायनिक’ (pertaining to gifts)

• डमरगतकस्वम्: property of one who has gone over to rebels/insurgents
• Type: Noun (compound, technical)
• Root: गम्
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचनम्; ‘डमरे गतस्य कस्वम्’ = property of one who has gone to/entered rebellion (ḍamara)

• अपुत्रकम्: (property) of one without an heir/son
• Type: Adjective/Noun (technical)
• Root: पुत्र
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचनम्; ‘a-’ privative + ‘पुत्रक’ = without a son/issue

• निधिः: treasure / hidden hoard
• Type: Noun
• Root: निधि
• Form: पुंलिङ्ग, प्रथमा एकवचनम्

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

• अन्यजातः: belonging to another / originating from another
• Type: Adjective (PPP)
• Root: जन्
• Form: कृदन्त (जात, जन्), पुंलिङ्ग प्रथमा एकवचनम्; ‘अन्य-जात’ = born/produced from another (i.e., belonging to another)

Entities Mentioned

• officials (āyukta)
• rebels/bandits (ḍamara)
• heirless subjects (aputraka)
• state treasury

More Details

FAQs

What policy intent underlies listing these 'anyajāta' sources?

To ensure exceptional receipts are recognized, legally categorized, and deposited—reducing discretion and leakage.

Why are fines on officials explicitly treated as revenue?

It links discipline to fiscal accountability and makes penalties auditable as treasury receipts.