Sutra 19
Devanagari script
यच्चाग्रादायस्यान्तरपर्णे नीव्यां वर्धेत व्ययस्य वा यत्परिहापयेत्तदष्टगुणमध्यक्षं दापयेत् ॥ कZ_०२.७.१९ ॥
Transliteration
yaccāgrād āyasyāntaraparṇe nīvyāṃ vardheta vyayasya vā yat parihāpayet tad-aṣṭaguṇam adhyakṣaṃ dāpayet
Translation
If, after the opening entry, in an intermediate folio the nīvī is increased by suppressing revenue, or if any portion of expenditure is made to disappear, he shall make the superintendent (adhyakṣa) pay eightfold of that amount.
Word by Word
यत्whatever (that which)
यत्:
TypePronoun
Rootयद्
Formsarvanāma; napuṃsaka; prathamā/ dvitīyā; ekavacana; relative pronoun
चand
च:
TypeParticle
Rootच
Formavyaya; samuccaya
अग्रात्from the advance / from the amount taken in advance
अग्रात्:
TypeNoun
Rootअग्र
Formnapuṃsaka; pañcamī; ekavacana; ablative
आदायhaving taken/received
आदाय:
TypeGerund
Rootआ-दा
Formktvānta (absolutive); ‘having taken/received’
स्यwould be / should be
स्य:
TypeVerb
Rootअस्
Formliṅ (optative/benedictive sense here as conditional); parasmaipada; prathama-puruṣa; ekavacana
अन्तरपर्णेin the inner page/leaf (of the account)
अन्तरपर्णे:
TypeNoun
Rootअन्तरपर्ण
Formnapuṃsaka (or masculine in some usages); saptamī; ekavacana; locative
नीव्याम्in the nīvī (ledger entry/account)
नीव्याम्:
TypeNoun
Rootनीवी
Formstrīliṅga; saptamī; ekavacana; locative
वर्धेतshould increase / would inflate
वर्धेत:
TypeVerb
Rootवृध्
Formliṅ (optative); ātmanepada; prathama-puruṣa; ekavacana
व्ययस्यof expenditure / of expense
व्ययस्य:
TypeNoun
Rootव्यय
Formpuṃliṅga; ṣaṣṭhī; ekavacana; genitive
वाor
वा:
TypeParticle
Rootवा
Formavyaya; vikalpa
यत्whatever (that which)
यत्:
TypePronoun
Rootयद्
Formsarvanāma; napuṃsaka; prathamā/ dvitīyā; ekavacana; relative pronoun
परिहापयेत्should cause to be diminished / should understate / should make a shortfall
परिहापयेत्:
TypeVerb
Rootपरि-हा (caus.)
Formṇic (causative) + liṅ (optative); parasmaipada; prathama-puruṣa; ekavacana
तत्that (offence/amount)
तत्:
TypePronoun
Rootतद्
Formsarvanāma; napuṃsaka; prathamā/ dvitīyā; ekavacana; demonstrative
अष्टगुणम्eightfold
अष्टगुणम्:
TypeAdjective (numeral compound)
Rootअष्टगुण
Formnapuṃsaka; dvitīyā; ekavacana; used adverbially as ‘eightfold’
अध्यक्षम्the superintendent
अध्यक्षम्:
TypeNoun
Rootअध्यक्ष
Formpuṃliṅga; dvitīyā; ekavacana; accusative
दापयेत्should cause to pay / should make pay (as fine)
दापयेत्:
TypeVerb
Rootदा (caus.)
Formṇic (causative) + liṅ (optative); parasmaipada; prathama-puruṣa; ekavacana
Entities Mentioned
A
adhyakṣa (superintendent)FAQs
Kauṭilya imposes command responsibility: the supervisor is accountable for control failures and benefits derived from subordinates’ manipulation.