Sutra 21
Devanagari script
यथाकालमनागतानामपुस्तकभाण्डनीवीकानां वा देयदशबन्धो दण्डः ॥ कZ_०२.७.२१ ॥
Transliteration
yathākālam anāgatānām apustakabhāṇḍanīvīkānāṃ vā deyadaśabandho daṇḍaḥ
Translation
For those who do not come at the appointed time—or who come without the required books, inventory record, or nīvī accounts—the penalty is a fine of ten paṇas (dasha-bandha) payable.
Word by Word
यथाas, according to
यथा:
TypeIndeclinable
Rootयथा
Formअव्यय; उपमान/प्रकारवाचक (as/according to)
कालम्(at) the proper time; due time
कालम्:
TypeNoun
Rootकाल
Formपुंलिङ्ग; द्वितीया-एकवचन; (क्रियाविशेषणवत्) ‘समये/यथासमयम्’
अनागतानाम्of those who have not arrived (in time)
अनागतानाम्:
TypeAdjective (used substantively)
Rootअनागत
Formपुं/नपुं; षष्ठी-बहुवचन; ‘अनागत’ = न आगत (not arrived)
अपुस्तकwithout a register/document
अपुस्तक:
TypeAdjective
Rootअपुस्तक
Formनपुंसकलिङ्ग; (समासपूर्वपद/विशेषण) ‘पुस्तक’ (register/document) + अ- (negation)
भाण्डgoods, merchandise
भाण्ड:
TypeNoun
Rootभाण्ड
Formनपुंसकलिङ्ग; (समासपूर्वपद) ‘goods/wares’
नीवीकानाम्of merchants/traders
नीवीकानाम्:
TypeNoun
Rootनीवीक
Formपुंलिङ्ग; षष्ठी-बहुवचन; ‘नीवीक’ = व्यापारी/वणिक् (merchant/trader)
वाor
वा:
TypeIndeclinable
Rootवा
Formअव्यय; विकल्पार्थक (or)
देयpayable; due (amount)
देय:
TypeAdjective (gerundive)
Rootदेय
Formनपुंसकलिङ्ग; प्रथमा-एकवचन; ‘देय’ = दातव्य/प्रदातव्य (to be paid)
दशten
दश:
TypeNumeral
Rootदश
Formसंख्यावाचक; (समासपूर्वपद) ‘ten’
बन्धःa tenfold multiple
बन्धः:
TypeNoun
Rootबन्ध
Formपुंलिङ्ग; प्रथमा-एकवचन; ‘दशबन्धः’ = दशगुणबन्धः/दशगुणः (tenfold)
दण्डःthe fine/penalty
दण्डः:
TypeNoun
Rootदण्ड
Formपुंलिङ्ग; प्रथमा-एकवचन; विधेय (predicate nominative)
Entities Mentioned
A
auditees/accountants (implicit)FAQs
To prevent strategic delay and document destruction, ensuring audits occur with complete primary records.