Sutra 1

Devanagari script

अक्षपटलमध्यक्षः प्रान्मुखमुदन्मुखं वा विभक्तोपस्थानं निबन्धपुस्तकस्थानं कारयेत् ॥ कZ_०२.७.०१ ॥

Transliteration

akṣapaṭalamadhyakṣaḥ prānmukham udanmukhaṃ vā vibhaktopasthānaṃ nibandhapustakasthānaṃ kārayet

Translation

The Superintendent of the Accounts Office (akṣapaṭala) should have a segregated office arrangement established, with the record-books kept in a designated place, oriented east-facing or north-facing.

Word by Word

• अक्षपटलमध्यक्षः: the superintendent of the accounts/ledger office
• Type: Noun
• Root: अधि+ईक्ष् (अध्यक्ष) / अक्ष / पटल
• Form: पुंलिङ्ग, प्रथमा-एकवचन; समासः—अक्षपटलस्य अध्यक्षः

• प्राङ्मुखम्: facing east
• Type: Adjective (used adverbially)
• Root: प्राङ् + मुख
• Form: नपुंसकलिङ्ग, द्वितीया-एकवचन; ‘मुख’ के साथ कर्मधारय; क्रियाविशेषणवत् (how he should be seated)

• उदङ्मुखम्: facing north
• Type: Adjective (used adverbially)
• Root: उदङ् + मुख
• Form: नपुंसकलिङ्ग, द्वितीया-एकवचन; क्रियाविशेषणवत्

• वा: or
• Type: Particle
• Root: वा
• Form: विकल्पार्थक अव्यय

• विभक्तोपस्थानम्: a separated/segregated arrangement (of seating/attendance)
• Type: Noun
• Root: वि+भज् (विभक्त) / उप+स्था (उपस्थान)
• Form: नपुंसकलिङ्ग, द्वितीया-एकवचन; समासः—विभक्तम् उपस्थानम्

• निबन्धपुस्तकस्थानम्: the place for keeping the register/record-book
• Type: Noun
• Root: नि+बन्ध् (निबन्ध) / पुस्तक / स्थान
• Form: नपुंसकलिङ्ग, द्वितीया-एकवचन; समासः—निबन्धपुस्तकस्य स्थानम्

• कारयेत्: should cause (it) to be arranged / should have (it) made
• Type: Verb
• Root: कृ (णिच्)
• Form: लोट् (आज्ञार्थे), परस्मैपद, प्रथमपुरुष, एकवचन; णिच्-प्रयोगः (causative)

Entities Mentioned

• akṣapaṭalamadhyakṣa
• nibandhapustaka

More Details

FAQs

What modern internal-control principle is reflected in 'vibhaktopasthāna'?

Segregation and controlled access—reducing opportunities for tampering and improving accountability in financial record handling.