Sutra 19
Devanagari script
तस्मादस्य यो यस्मिन्नधिकरणे शासनस्थः स तस्य कर्मणो याथातथ्यमायव्ययौ च व्याससमासाभ्यामाचक्षीत ॥ कZ_०२.९.१९ ॥
Transliteration
tasmād asya yo yasminn adhikaraṇe śāsanasthaḥ sa tasya karmaṇo yāthātathyam āyavyayau ca vyāsasamāsābhyām ācakṣīta
Translation
Therefore, whichever supervising authority is stationed over a given department should report that office’s work in exact conformity with facts, and also its income and expenditure, both in detailed and in summarized form.
Word by Word
तस्मात्therefore; from that (reason)
तस्मात्:
TypePronoun
Rootतद्
Formablative singular (पञ्चमी एकवचन), masculine/neuter; deictic pronoun
अस्यof him/this (person)
अस्य:
TypePronoun
Rootइदम्
Formgenitive singular (षष्ठी एकवचन), masculine/neuter
यःwho (he who)
यः:
TypePronoun (relative)
Rootयद्
Formnominative singular (प्रथमा एकवचन), masculine
यस्मिन्in which
यस्मिन्:
TypePronoun (relative)
Rootयद्
Formlocative singular (सप्तमी एकवचन), masculine/neuter
अधिकरणेin a department/office (jurisdiction)
अधिकरणे:
TypeNoun
Rootअधिकरण
Formlocative singular (सप्तमी एकवचन), neuter
शासनस्थःstationed in the administration; holding office
शासनस्थः:
TypeAdjective (participial/derivative)
Rootशासन-स्थ
Formnominative singular (प्रथमा एकवचन), masculine; ‘standing/posted in शासन’
सःhe
सः:
TypePronoun
Rootतद्
Formnominative singular (प्रथमा एकवचन), masculine
तस्यof that (department/office) / his
तस्य:
TypePronoun
Rootतद्
Formgenitive singular (षष्ठी एकवचन), masculine/neuter
कर्मणःof the work/duty
कर्मणः:
TypeNoun
Rootकर्मन्
Formgenitive singular (षष्ठी एकवचन), neuter
याथातथ्यम्the exact truth; factual accuracy
याथातथ्यम्:
TypeNoun (abstract)
Rootयाथातथ्य
Formaccusative singular (द्वितीया एकवचन), neuter; abstract in -ya
आयव्ययौincome and expenditure
आयव्ययौ:
TypeNoun (dual)
Rootआय-व्यय
Formaccusative dual (द्वितीया द्विवचन), masculine (or treated as masc. dual); ‘income and expenditure’
चand
च:
TypeParticle
Rootच
Formindeclinable conjunction
व्याससमासाभ्याम्by detailed exposition and by summary
व्याससमासाभ्याम्:
TypeNoun (instrumental dual)
Rootव्यास-समास
Forminstrumental dual (तृतीया द्विवचन), masculine; ‘by detailed statement and by summary’
आचक्षीतshould state/report
आचक्षीत:
TypeVerb
Rootआ-चक्ष्
Formoptative (विधिलिङ्), parasmaipada, 3rd person singular; ‘should report/declare’
Entities Mentioned
D
department (adhikaraṇa)S
supervising authority (śāsanastha)FAQs
A supervisor per department must ensure fact-true operational reporting plus financial reporting (income/expenditure) in both granular and consolidated formats.
Detail enables audit and fraud detection; summary enables executive review and comparative control across departments.