Sutra 13

Devanagari script

यः समुदयं परिहापयति स राजार्थं भक्षयति ॥ कZ_०२.९.१३ ॥

Transliteration

yaḥ samudayaṃ parihāpayati sa rājārthaṃ bhakṣayati

Translation

Whoever causes a shortfall in state revenue (samudaya) is, in effect, consuming the king’s resources (public funds).

Word by Word

• यः: who (he who)
• Type: Pronoun
• Root: यद्
• Form: सर्वनाम-प्रातिपदिक; पुंलिङ्ग; प्रथमा-एकवचन

• समुदयम्: the revenue/total receipts (of the state)
• Type: Noun
• Root: समुदय
• Form: पुंलिङ्ग; द्वितीया-एकवचन

• परिहापयति: causes to diminish; reduces; makes (it) fall
• Type: Verb
• Root: परि-हापय् (हापयति) < √हा (हाने)
• Form: लट्; परस्मैपदम्; प्रथम-पुरुष; एकवचन; णिच् (causative); उपसर्गः परि-

• सः: he
• Type: Pronoun
• Root: तद्
• Form: सर्वनाम-प्रातिपदिक; पुंलिङ्ग; प्रथमा-एकवचन

• राजार्थम्: the king’s/state’s wealth
• Type: Noun
• Root: राज + अर्थ
• Form: पुंलिङ्ग; द्वितीया-एकवचन; समासः: राज्ञः अर्थः = राजार्थः

• भक्षयति: devours; consumes; (figuratively) embezzles
• Type: Verb
• Root: √भक्ष् (भक्षणे)
• Form: लट्; परस्मैपदम्; प्रथम-पुरुष; एकवचन

Entities Mentioned

• king (rāja)
• state revenue (samudaya)

More Details

FAQs

What administrative principle is asserted here?

Any reduction in assessed/expected revenue due to an official’s action or inaction is treated as eating into the treasury—i.e., a breach of fiduciary duty.

Why frame revenue loss as 'consuming the king’s resources'?

It equates fiscal leakage with direct embezzlement, enabling stricter oversight and sanctioning rather than treating it as a mere accounting error.