Sutra 18
Devanagari script
आयव्ययनीवीनामग्राणि श्रुत्वा नीवीमवहारयेत् ॥ कZ_०२.७.१८ ॥
Transliteration
āyavyayanīvīnām agrāṇi śrutvā nīvīm avahārayet
Translation
After hearing the opening figures of revenue, expenditure, and the nīvī (standing balance/advance fund), he should have the nīvī brought under charge/entered for verification (i.e., take it up for audit settlement).
Word by Word
आय-व्यय-नीवीनाम्of the income, expenditure, and the reserve fund (nīvī)
आय-व्यय-नीवीनाम्:
TypeNoun
Rootआय/व्यय/नीवी
Formषष्ठी बहुवचनम्; समासः—(आय + व्यय + नीवी) इति समाहार-द्वन्द्वः, तस्य षष्ठी-बहुवचनरूपम् ‘…नाम्’
अग्राणिthe main points / leading items
अग्राणि:
TypeNoun
Rootअग्र
Formद्वितीया बहुवचनम्; नपुंसकलिङ्गम्
श्रुत्वाhaving heard
श्रुत्वा:
TypeVerb
Rootश्रु
Formक्त्वा-प्रत्ययान्त अव्ययकृदन्तम् (gerund); परस्मैपदी धातु ‘श्रु’
नीवीम्the reserve fund (nīvī)
नीवीम्:
TypeNoun
Rootनीवी
Formद्वितीया एकवचनम्; स्त्रीलिङ्गम्
अवहारयेत्he should cause to be taken out / withdraw
अवहारयेत्:
TypeVerb
Rootअव-हृ
Formविधिलिङ् (optative), परस्मैपदम्; प्रथमपुरुष एकवचनम्; causative (णिच्) of अव-हृ → अवहारयति
Entities Mentioned
A
auditor/superior officer (implicit)FAQs
To anchor the audit to a verified baseline so later inflations/deflations in receipts, expenses, or balances become detectable.