Sutra 28
Devanagari script
अल्पशेषलेख्यनीवीकं पञ्चरात्रमाकाङ्क्षेत ॥ कZ_०२.७.२८ ॥
Transliteration
alpaśeṣalekhyanīvīkaṃ pañcarātram ākāṅkṣeta
Translation
For a written account showing only a small remainder/balance, one may wait five nights (five days) for reconciliation.
Word by Word
अल्पशेषलेख्यनीवीकम्a (treasury) reserve/fund recorded in writing, with only a small remainder (i.e., a low remaining recorded reserve)
अल्पशेषलेख्यनीवीकम्:
TypeNoun
Rootनीवी
Formनपुंसकलिङ्ग, एकवचन, द्वितीया; समासः = अल्प-शेष-लेख्य-नीवीक (नीवीक = ‘नीवी-सम्बद्धं’/‘नीवी-रूपं’ इत्यर्थे)
पञ्चरात्रम्for five nights (a period of five nights)
पञ्चरात्रम्:
TypeNoun (numeral compound used adverbially)
Rootरात्रि
Formनपुंसकलिङ्ग, एकवचन, द्वितीया; कालावधि-अर्थे कर्मप्रवचनीयवत् (accusative of duration: ‘for five nights’)
आकाङ्क्षेतshould wait/expect/require
आकाङ्क्षेत:
TypeVerb
Rootकाङ्क्ष् (आ + काङ्क्ष्)
Formलिङ् (विधिलिङ्), परस्मैपदम्, प्रथमपुरुषः, एकवचनम्; धातुः: काङ्क्ष् ‘इच्छायाम्’ उपसर्गः: आ-
Entities Mentioned
L
lekhya (written record)N
nīvīka (residual balance)FAQs
Materiality: small residuals get a shorter, streamlined reconciliation window to close books quickly while still preserving accountability.