Sutra 21
Devanagari script
विक्षेपव्याधितान्तरारम्भशेषं च व्ययप्रत्यायः ॥ कZ_०२.६.२१ ॥
Transliteration
vikṣepa-vyādhita-antara-ārambha-śeṣaṃ ca vyaya-pratyāyaḥ
Translation
Expenditure-adjustments/reimbursements (vyaya-pratyāya) include: balances remaining due to diversion/disruption (vikṣepa), illness/incapacity (vyādhita), interruption (antara), or partial/unfinished commencement (ārambha-śeṣa).
Word by Word
विक्षेपdistraction; obstruction
विक्षेप:
TypeNoun
Root√क्षिप् (क्षेपणे)
Formपुंलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद-रूप)
व्याधितafflicted (by illness); sick
व्याधित:
TypeParticiple (Adjectival)
Root√व्यध्/√व्याध् (पीडने)
Formभूतकृदन्त (क्त); विशेषणरूपेण समासपूर्वपद; ‘पीडित/रुग्ण’ अर्थे
अन्तरinterruption; interval
अन्तर:
TypeNoun/Adjective (indeclinable-like in compounds)
Rootअन्तर
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद); ‘मध्य/अन्तराल’ अर्थे
आरम्भundertaking; commencement
आरम्भ:
TypeNoun
Root√रभ् (आरम्भे)
Formपुंलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद)
शेषम्the remainder; what is left unfinished
शेषम्:
TypeNoun
Root√शिष् (अवशेषणे) / शेष
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन; समस्तपदम्: विक्षेप-व्याधित-अन्तर-आरम्भ-शेषम् (अवशिष्टभागः)
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक निपात
व्ययप्रत्यायःverification/ascertainment of expenditure
व्ययप्रत्यायः:
TypeNoun
Root√इ (प्रत्यये/गत्यर्थे) (प्रत्याय) / √इ (व्यये) (व्यय)
Formपुंलिङ्ग; प्रथमा एकवचन; समस्तपदम्: व्ययस्य प्रत्यायः = व्ययप्रत्यायः
Entities Mentioned
S
spending departments (implicit)T
treasuryFAQs
It standardizes how unspent or partially spent allocations are settled and returned/adjusted, preventing concealment of funds.