Sutra 26
Devanagari script
अकृताहोरूपहरं मासमाकाङ्क्षेत ॥ कZ_०२.७.२६ ॥
Transliteration
akṛtāhorūpaharaṃ māsam ākāṅkṣeta
Translation
For an account/return not yet rendered, one may wait for a month before taking action.
Word by Word
अकृतnot done; unfinished; not performed
अकृत:
TypeParticiple (Kṛdanta)
Rootकृ
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन; क्त-प्रत्ययान्त (कृत) का नञ्-पूर्वक निषेध: ‘अकृत’ = ‘न कृतम्’
अहोरूपहरम्(a period) that passes as quickly as a day; day-like in rapidity
अहोरूपहरम्:
TypeNoun (compound)
Rootहृ
Formनपुंसकलिङ्ग; द्वितीया एकवचन; समास: अहोरूप + हर (हृ धातु से ‘हर’ = ‘ले जाने वाला/हरने वाला’) + अम्; ‘अहोरूपहर’ = ‘दिन-रूप (दिन के समान) समय को हर लेने वाला/दिन जैसा शीघ्र बीतने वाला’
मासम्a month
मासम्:
TypeNoun
Rootमास
Formपुंलिङ्ग; द्वितीया एकवचन
आकाङ्क्षेतshould expect; should wait for
आकाङ्क्षेत:
TypeVerb
Rootकाङ्क्ष्
Formलिङ् (विधिलिङ्); परस्मैपद; प्रथमपुरुष; एकवचन; धातु: काङ्क्ष् ‘इच्छा/आकाङ्क्षा करना’ उपसर्ग: आ-
Entities Mentioned
A
account/return (ahorūpahara)FAQs
It sets a predictable compliance window: officials are given a defined period to regularize missing submissions before penalties escalate.