Sutra 29
Devanagari script
ततः परं कोशपूर्वमहोरूपहरं धर्मव्यवहारचरित्रसंस्थानसंकलननिर्वर्तनानुमानचारप्रयोगैरवेक्षेत ॥ कZ_०२.७.२९ ॥
Transliteration
tataḥ paraṃ kośapūrvam ahorūpaharaṃ dharmavyavahāracaritrasaṃsthānasaṃkalananirvartanānumānacāraprayogair avekṣeta
Translation
Thereafter, he should examine the (receipt-side) daily return that is to be entered into the treasury, by applying checks based on law, transactions, conduct, organizational arrangements, compilation, execution results, inference, and investigative deployment.
Word by Word
ततःthereafter; then
ततः:
TypePronoun
Rootतद्
Formablative singular (neuter) used adverbially = 'from that/thereafter'
परम्further; next
परम्:
TypeAdjective/Adverb
Rootपर
Formaccusative singular (neuter) used adverbially = 'further/next'
कोशपूर्वम्beginning with the treasury (first of all, the treasury)
कोशपूर्वम्:
TypeAdverb (compound)
Rootकोश + पूर्व
Formaccusative singular (neuter) used adverbially; 'with the treasury first / beginning with the treasury'
अहोरूपहरम्taking note of (changes) by day and by appearance/form
अहोरूपहरम्:
TypeAdjective (compound)
Rootअहोरूप + हर
Formaccusative singular (neuter); qualifies an implied object (e.g., 'collection/assessment'); lit. 'taking (account of) day and form/appearance'
धर्मव्यवहारचरित्रसंस्थानसंकलननिर्वर्तनानुमानचारप्रयोगैःby means of dharma, legal procedure, customary practice, administrative organization, collection, execution/settlement, inference, spies, and practical tests/operations
धर्मव्यवहारचरित्रसंस्थानसंकलननिर्वर्तनानुमानचारप्रयोगैः:
TypeNoun (instrumental plural compound)
Rootधर्म + व्यवहार + चरित्र + संस्थान + संकलन + निर्वर्तन + अनुमान + चार + प्रयोग
Forminstrumental plural; means 'by/through the means of …' (a list of investigative heads/methods)
अवेक्षेतshould examine; should inspect
अवेक्षेत:
TypeVerb
Rootअव्-ईक्ष्
Form3rd person singular, optative (vidhi-liṅ), parasmaipada; 'should observe/examine'
Entities Mentioned
K
kośa (treasury)C
cāra (agents/investigators)FAQs
It blends normative/legal checks (dharma), transactional evidence (vyavahāra), behavioral indicators (caritra), operational outturn (nirvartana), analytic inference (anumāna), and intelligence operations (cāra-prayoga) into one audit framework.