Sutra 31
Devanagari script
सम्निधातृसमाहर्त्रोः सम्निधाता कृतविदूषणात्ययाभ्यां पीडयति समाहर्ता करणाधिष्ठितः प्रदिष्टफलोपभोगी भवति इत्याचार्याः ॥ कZ_०८.४.३१ ॥
Transliteration
samnidhātṛsamāhartroḥ samnidhātā kṛtavidūṣaṇātyayābhyāṃ pīḍayati samāhartā karaṇādhiṣṭhitaḥ pradiṣṭaphalopabhogī bhavati ityācāryāḥ
Translation
Between the treasurer (storekeeper of the treasury) and the revenue-collector: the treasurer oppresses by falsifying what has been done and by ‘overstepping’ (irregular excess); the collector, controlling the administrative machinery, becomes one who enjoys the gains as he pleases—say the teachers.
Word by Word
सम्निधातृ-समाहर्त्रोःof the treasurer and the collector
सम्निधातृ-समाहर्त्रोः:
TypeNoun
Rootसम्-नि-धा (सम्निधातृ), सम्-आ-हृ (समाहर्तृ)
Formषष्ठी-द्विवचनम् (genitive dual); compound of two agent-nouns in -तृ
सम्निधाताthe treasurer
सम्निधाता:
TypeNoun
Rootसम्-नि-धा
Formप्रथमा-एकवचनम्; कर्तृ (agent noun in -तृ)
कृत-विदूषण-अत्ययाभ्याम्by (the grounds of) committed corruption/defilement and transgression
कृत-विदूषण-अत्ययाभ्याम्:
TypeNoun
Rootकृ (कृत), दूष् (विदूषण), अति-इ (अत्यय)
Formतृतीया-द्विवचनम् (instrumental dual); two items in dual expressed as a compound; denotes means/grounds
पीडयतिharasses/oppresses
पीडयति:
TypeVerb
Rootपीड्
Formलट्-लकारः; परस्मैपदम्; प्रथमपुरुषः; एकवचनम्; सकर्मकः
समाहर्ताthe collector
समाहर्ता:
TypeNoun
Rootसम्-आ-हृ
Formप्रथमा-एकवचनम्; कर्तृ (agent noun in -तृ)
करण-अधिष्ठितःappointed over/controlling the office/apparatus
करण-अधिष्ठितः:
TypeAdjective (participial)
Rootकृ (करण), अधि-स्था (अधिष्ठित)
Formप्रथमा-एकवचनम्; पुंलिङ्गः; भूतकृदन्त (क्त) ‘अधिष्ठित’; qualifies समाहर्ता
प्रदिष्ट-फल-उपभोगीan enjoyer/appropriator of the assigned proceeds
प्रदिष्ट-फल-उपभोगी:
TypeNoun/Adjective
Rootप्र-दिś् (प्रदिष्ट), फल, उप-भुज् (उपभोगिन्)
Formप्रथमा-एकवचनम्; पुंलिङ्गः; agent noun in -इन्; qualifies समाहर्ता
भवतिbecomes/is
भवति:
TypeVerb
Rootभू
Formलट्-लकारः; परस्मैपदम्; प्रथमपुरुषः; एकवचनम्
इतिthus
इति:
TypeParticle
Rootइति
Formनिपात; quotation/closure marker
आचार्याःthe teachers (say)
आचार्याः:
TypeNoun
Rootआ-चर् (आचार्य)
Formप्रथमा-बहुवचनम्; पुंलिङ्गः
Entities Mentioned
S
samnidhātā (treasurer)S
samāhartā (revenue collector)K
karaṇa (administrative machinery)FAQs
The treasurer abuses custody and records; the collector abuses process control—using the machinery to divert proceeds.