Sutra 18
Devanagari script
सिद्धमायं न प्रवेशयति निबद्धं व्ययं न प्रयच्छति प्राप्तां नीवीं विप्रतिजानीत इत्यपहारः ॥ कZ_०२.८.१८ ॥
Transliteration
siddham āyaṃ na praveśayati nibaddhaṃ vyayaṃ na prayacchati prāptāṃ nīvīṃ vipratijānīta ity apahāraḥ
Translation
“Apahāra” (embezzlement) is: not bringing in collected revenue; not paying authorized/recorded expenditure; or denying receipt of an advance/working fund that has been received.
Word by Word
सिद्धम्accomplished; completed; duly effected
सिद्धम्:
TypeAdjective/Participle
Rootसिध्
Formकृदन्त (क्त), नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; विशेषणम्
आयम्revenue (income)
आयम्:
TypeNoun
Rootइ
Formपुंलिङ्ग, एकवचन, द्वितीया; कर्मपदम्
नnot
न:
TypeParticle (Negation)
Formनिषेधार्थक अव्यय
प्रवेशयतिdoes not cause to be entered (in the accounts); does not record
प्रवेशयति:
TypeVerb
Rootप्र-विश् (प्रवेशयति caus.)
Formलट्, परस्मैपद, प्रथमपुरुष, एकवचन; णिच् (causative) प्रयोगः
नnot
न:
TypeParticle (Negation)
Formनिषेधार्थक अव्यय
निबद्धम्entered/posted; duly recorded
निबद्धम्:
TypeAdjective/Participle
Rootनिबन्ध्/बन्ध् (नि+बन्ध्)
Formकृदन्त (क्त), नपुंसकलिङ्ग, एकवचन, द्वितीया; विशेषणम्
व्यम्expenditure; outlay
व्यम्:
TypeNoun
Rootवि+अय/व्यय
Formनपुंसकलिङ्ग, एकवचन, द्वितीया; कर्मपदम्
नnot
न:
TypeParticle (Negation)
Formनिषेधार्थक अव्यय
प्रयच्छतिdoes not give; does not disburse/pay
प्रयच्छति:
TypeVerb
Rootप्र-यम् (प्रयच्छति)
Formलट्, परस्मैपद, प्रथमपुरुष, एकवचन
प्राप्ताम्received; obtained; due/that has come (to one)
प्राप्ताम्:
TypeAdjective/Participle
Rootप्र-आप्
Formकृदन्त (क्त), स्त्रीलिङ्ग, एकवचन, द्वितीया; विशेषणम्
नीवींcapital/fund; cash balance; deposit
नीवीं:
TypeNoun
Rootनीवि
Formस्त्रीलिङ्ग, एकवचन, द्वितीया; कर्मपदम्
विप्रतिजानीतेdenies; repudiates (it)
विप्रतिजानीते:
TypeVerb
Rootवि+प्रति+ज्ञा
Formलट्, आत्मनेपद, प्रथमपुरुष, एकवचन
इतिthus; ‘(saying) that’
इति:
TypeParticle/Quotative
Formइत्यर्थे अव्यय; वाक्यसमाप्तिसूचक
अपहारःmisappropriation; embezzlement; defalcation
अपहारः:
TypeNoun
Rootअप+हृ
Formपुंलिङ्ग, एकवचन, प्रथमा; विधेयपदम्
Entities Mentioned
C
collector/accountant (implied)P
paymaster/disbursing officer (implied)N
nīvī (advance/float)FAQs
Because control over payments can be exploited to extract bribes, create artificial arrears, or divert funds—so the offence targets manipulation of both inflows and outflows.