Sutra 21

Devanagari script

निर्वर्तनविषमः पिण्डविषमः वर्णविषमः अर्घविषमः मानविषमः मापनविषमः भाजनविषमः इति हरणोपायाः ॥ कZ_०२.८.२१f ॥

Transliteration

nirvartanaviṣamaḥ piṇḍaviṣamaḥ varṇaviṣamaḥ arghaviṣamaḥ mānaviṣamaḥ māpanaviṣamaḥ bhājanaviṣamaḥ iti haraṇopāyāḥ

Translation

These are methods of misappropriation: irregularities in processing/turnover; irregularities in bulk lots; irregularities in grade/classification; irregularities in valuation; irregularities in standard measures; irregularities in measuring procedure; and irregularities in containers/utensils.

Word by Word

निर्वर्तन-विषमःfraud by irregularity in finishing/processing (of goods)

पिण्ड-विषमःfraud by irregularity in the lump/mass (size or form)

वर्ण-विषमःfraud by irregularity in colour/appearance

अर्घ-विषमःfraud by irregularity in price/valuation

मान-विषमःfraud by irregularity in standard measure/weight

मापन-विषमःfraud by irregularity in the act/process of measuring

भाजन-विषमःfraud by irregularity in the vessel/container (measuring vessel)

इतिthus; as follows

हरण-उपायाःmethods of theft/defrauding

Entities Mentioned

inspectors of measures

storehouse staff

processors/artisans

FAQs

What is the governance insight behind listing many ‘viṣama’ types?

Kauṭilya treats corruption as operational: it occurs through process steps (grading, measuring, containerizing), so controls must exist at each step, not only at final totals.