Sutra 17
Devanagari script
आगतानां समुद्रपुस्तकभाण्डनीवीकानामेकत्रासम्भाषावरोधं कारयेत् ॥ कZ_०२.७.१७ ॥
Transliteration
āgatānāṃ samudrapustakabhāṇḍanīvīkānām ekatrāsambhāṣāvarodhaṃ kārayet
Translation
For those who have arrived—(bringing) the cash-book/summary register (samudra-pustaka), the inventory/stock record (bhāṇḍa), and the capital/advance ledger (nīvī)—he should arrange that they are kept from conferring with one another in one place (i.e., prevent collusion during examination).
Word by Word
आगतानाम्of those who have arrived (incoming persons/merchants)
आगतानाम्:
TypeParticiple (verbal adjective) used as Noun/Adjective
Rootआ√गम् (गम्)
Formषष्ठी-बहुवचन; भूतकृदन्त (क्त) ‘आगत’ = ‘आगच्छित’; विशेषणम् (सम्बन्धे)
समुद्रsea; maritime
समुद्र:
TypeNoun
Rootसमुद्र
Formपुंलिङ्ग; (समासपूर्वपद)
पुस्तकbook; written record/document
पुस्तक:
TypeNoun
Rootपुस्तक
Formनपुंसकलिङ्ग; (समासपूर्वपद)
भाण्डgoods; merchandise
भाण्ड:
TypeNoun
Rootभाण्ड
Formनपुंसकलिङ्ग; (समासपूर्वपद)
नीवीकानाम्of (their) capital/stock (funds invested)
नीवीकानाम्:
TypeNoun
Rootनीवी
Formषष्ठी-बहुवचन; स्त्रीलिङ्ग; ‘नीवीक’ (नीवी + क) = ‘capital/stock’ (here plural genitive)
आगतानाम्-समुद्र-पुस्तक-भाण्ड-नीवीकानाम्of incoming (maritime) traders with their documents, goods, and capital
आगतानाम्-समुद्र-पुस्तक-भाण्ड-नीवीकानाम्:
TypeCompound (Tatpuruṣa chain)
Root—
Formसमस्तपदम्; षष्ठी-बहुवचन; ‘आगतानाम् … नीवीकानाम्’ = ‘of the incoming (persons) connected with sea(-trade), documents, goods, and capital’
एकत्रin one place; together
एकत्र:
TypeIndeclinable
Rootएकत्र
Formअव्यय; देश/समवायार्थ
असम्भाषाnon-communication; prohibition of talking
असम्भाषा:
TypeNoun (action-noun)
Rootसम्√भाष् (भाष्)
Formस्त्रीलिङ्ग; प्रथमा-एकवचन; नञ्-पूर्वक ‘अ-सम्भाषा’ = ‘non-conversation’
अवरोधम्restraint; detention; restriction
अवरोधम्:
TypeNoun
Rootअवरोध
Formपुंलिङ्ग; द्वितीया-एकवचन; कर्मपदम्
एकत्र-असम्भाषा-अवरोधम्detention/restriction ensuring they do not converse together in one place
एकत्र-असम्भाषा-अवरोधम्:
TypeCompound
Root—
Formद्वितीया-एकवचन; ‘एकत्र’ (अव्यय) उपपदत्वेन—‘एकत्र (स्थितानां) असम्भाषायाः अवरोधः’ = restraint ensuring no talking together
कारयेत्should cause (it) to be done; should arrange/enforce
कारयेत्:
TypeVerb
Root√कृ
Formलोट्/विधिलिङ्? (विधिलिङ्) परस्मैपद; 3 पुरुष एकवचन; णिच्-प्रयोग (causative) ‘कारयेत्’ = ‘should cause to be done/should have done’
Entities Mentioned
A
accountants/auditees (implicit)FAQs
Separation of personnel and controlled communication during audits/investigations to prevent coordinated falsification.