Sutra 33

Devanagari script

व्युष्टदेशकालमुखानुवर्तनरूपलक्षणप्रमाणनिक्षेपभाजनगोपायकैश्च नीवीं समानयेत् ॥ कZ_०२.७.३३ ॥

Transliteration

vyuṣṭadeśakālamukhānuvartanarūpalakṣaṇapramāṇanikṣepabhājanagopāyakaiś ca nīvīṃ samānayet

Translation

He shall reconcile and carry forward the balance (nīvī) by verifying: the elapsed place and time, the sequence and headings (mukha) of entries, conformity to orders, the item’s form and identifying marks, its measures/weights, deposits, containers, and the methods of safeguarding.

Word by Word

• व्युष्ट: previous, elapsed
• Type: Adjective
• Root: √वस् (वसँ निवासे) / व्युष्ट (ppp. of √वस्/√उष् in sense ‘dawned/passed’ used adjectivally)
• Form: प्रथमा/द्वितीया? (समासपूर्वपद; here used as first member in compound); नपुंसकलिङ्ग/पुंलिङ्ग depending on head; ‘elapsed/previous’

• देश: place, region
• Type: Noun
• Root: देश
• Form: समासमध्यपद; पुंलिङ्ग; ‘place/region’

• काल: time
• Type: Noun
• Root: काल
• Form: समासमध्यपद; पुंलिङ्ग; ‘time’

• मुख: face/front; heading
• Type: Noun
• Root: मुख
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘face/front; opening; heading’

• अनुवर्तन: follow-up, conformity, tracing
• Type: Noun (action noun)
• Root: anu-√vṛt (वृतँ वर्तने)
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘following, conformity, subsequent tracing’

• रूप: form, appearance
• Type: Noun
• Root: रूप
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘form/appearance’

• लक्षण: mark, characteristic
• Type: Noun
• Root: लक्षण
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘mark, characteristic’

• प्रमाण: measure, standard; proof
• Type: Noun
• Root: प्रमाण
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘measure, standard, proof’

• निक्षेप: deposit, entrustment
• Type: Noun
• Root: ni-√kṣip (क्षिपँ प्रेरणे/क्षेपणे)
• Form: समासमध्यपद; पुंलिङ्ग; ‘deposit, placing down’

• भाजन: vessel, container
• Type: Noun
• Root: भाजन
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘vessel, container; receptacle’

• गोपायकैः: by the custodians/guards
• Type: Noun (agent)
• Root: gopāyaka (from causative/intensive of √gup/√gop ‘to protect/guard’)
• Form: तृतीया बहुवचन; पुंलिङ्ग; ‘by/with guards/protectors; custodians’

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय; ‘and’

• नीवीं: the stock/store (capital)
• Type: Noun
• Root: नीवी
• Form: द्वितीया एकवचन; स्त्रीलिङ्ग; ‘stock, store; capital (fund)’

• समानयेत्: should bring/produce (for verification)
• Type: Verb
• Root: sam-ā-√nī (नीञ् प्रापणे/नयने)
• Form: विधिलिङ् (optative) परस्मैपद, प्रथमपुरुष एकवचन; ‘he should bring/produce/collect together’

Entities Mentioned

• ādhyakṣa (superintendent)
• storehouse/accounts staff

More Details

FAQs

What is the administrative purpose of listing place/time, headings, marks, measures, deposits, and containers together?

It creates a multi-factor audit trail: documentary consistency (headings/sequence/orders) plus physical verification (marks/measures/containers) plus custody controls (deposits/safeguarding).

What does nīvī mean here?

The carried-forward balance—stock or value remaining on hand—reconciled from records and physical verification.