Sutra 32
Devanagari script
व्युष्टदेशकालमुखलाभकारणदेययोगप्रमाणाज्ञापकोद्धारकविधातृकप्रतिग्राहकैश्च व्ययं समानयेत् ॥ कZ_०२.७.३२ ॥
Transliteration
vyuṣṭa-deśa-kāla-mukha-lābha-kāraṇa-deya-yoga-pramāṇa-ājñāpaka-uddhāraka-vidhātṛka-pratigrāhakaiś ca vyayaṃ samānayet
Translation
He should reconcile expenditure by verifying place, time, source, intended benefit, stated cause, the payable amount and its appropriateness, standards of measure/evidence, the authorizer, the disburser/withdrawer, the implementer, and the recipient.
Word by Word
व्युष्टदेशकालमुखलाभकारणदेययोगप्रमाणाज्ञापक-उद्धारक-विधातृक-प्रतिग्राहकैःby/with (the details such as) the place and time of completion, locality, the ‘face’/heading, gain/benefit, cause, what is due, the mode of application, the measure/standard, the authorizer, the supporting/withdrawal document, the arranger/issuer, and the recipient
व्युष्टदेशकालमुखलाभकारणदेययोगप्रमाणाज्ञापक-उद्धारक-विधातृक-प्रतिग्राहकैः:
TypeNoun
Rootव्यय (समासपदसमूहः)
Formतृतीया-बहुवचनम् (करणे/सहयोगे); पुल्लिङ्गे (प्रायः ‘-कैः’ इत्यन्तः) ; ‘व्ययम्’ इत्यस्य साधन/हेतु-निर्देशः—‘एतैः (कारणैः/प्रकारैः) व्ययम्…’
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक-अव्ययम्
व्ययम्expenditure; disbursement
व्ययम्:
TypeNoun
Rootव्यय
Formद्वितीया-एकवचनम्; नपुंसकलिङ्गम्; कर्मपदम्
समानयेत्he should compile/reconcile (the expenditure)
समानयेत्:
TypeVerb
Rootसम् + नी
Formविधिलिङ्/आज्ञार्थे लोट्-सदृशः; परस्मैपदम्; प्रथमपुरुषः एकवचनम्; धातोः—नी (नयति) उपसर्गः सम्; अर्थः ‘सम्यक् आनयेत्/समाहरेत्/समन्वययेत्’
Entities Mentioned
Ā
ājñāpaka (authorizer)U
uddhāraka (disburser/withdrawer)V
vidhātṛka (implementer)P
pratigrāhaka (recipient)FAQs
It embeds an early ‘public purpose/value’ test: spending must be justified not only by authorization but by demonstrable benefit aligned to state objectives.