Sutra 12

Devanagari script

क्लृप्तम् (कॢप्तम्) आयं परिहापयति व्ययं वा विवर्धयतीति परिहापणम् ॥ कZ_०२.८.१२ ॥

Transliteration

klṛptam (kḷptam) āyaṃ parihāpayati vyayaṃ vā vivardhayatīti parihāpaṇam

Translation

‘Parihāpaṇa’ is when a person causes established (due) revenue to be diminished, or causes expenditure to be increased.

Word by Word

• कॢप्तम्: (that which is) fixed/assessed/settled
• Type: Participle (Verbal adjective)
• Root: कॢप्
• Form: कृदन्त; क्त-प्रत्ययान्त; नपुंसकलिङ्ग; एकवचन; प्रथमा/द्वितीया (contextually ‘established/assessed [revenue]’)

• आयम्: income, revenue
• Type: Noun
• Root: इ (एति) / आय (as noun-stem)
• Form: पुंलिङ्ग; एकवचन; द्वितीया

• परिहापयति: causes to diminish; makes (it) fall short
• Type: Verb
• Root: हापय् (causative of √हा)
• Form: लट्; परस्मैपद; प्रथमपुरुष; एकवचन; णिच् (causative)

• व्ययम्: expenditure, outlay
• Type: Noun
• Root: वि + इ (→ व्यय as noun-stem)
• Form: पुंलिङ्ग; एकवचन; द्वितीया

• वा: or
• Type: Particle
• Root: वा
• Form: विकल्पार्थक-अव्यय (disjunctive)

• विवर्धयति: increases; augments
• Type: Verb
• Root: वृध्
• Form: लट्; परस्मैपद; प्रथमपुरुष; एकवचन; उपसर्ग: वि-

• इति: thus; (so) called
• Type: Quotative particle
• Root: इति
• Form: उद्धरण/निगमनार्थक-अव्यय

• परिहापणम्: ‘loss/defalcation’: that which causes a shortfall in income or an increase in expenditure
• Type: Noun
• Root: हापण (from causative √हा; noun of action)
• Form: नपुंसकलिङ्ग; एकवचन; प्रथमा; भाववाचक-नाम (action-noun)

Entities Mentioned

• revenue office (context)
• expenditure authority (context)

More Details

FAQs

Why does Kautilya define both revenue loss and expense inflation as one offence-category?

Because both harm the treasury’s net position; the administrative intent is to police the budget from both sides—collection and disbursement.