Sutra 9
Devanagari script
निवेशसमकालं यथागतकं वा परिहारं दद्यात् ॥ कZ_०२.०१.१७ ॥
Transliteration
niveśasamakālaṃ yathāgatakaṃ vā parihāraṃ dadyāt
Translation
Il doit accorder une remise pour la période d’installation (d’établissement), ou selon ce qui convient à la situation.
Word by Word
निवेशसमकालम्at the time corresponding to (or equal to) the time of settlement/establishment
निवेशसमकालम्:
TypeNoun (compound)
Rootनिवेश + सम + काल
Formनपुंसकलिङ्ग, एकवचन, द्वितीया; ‘निवेशस्य समः कालः’ = निवेशसमकालः (समास), तस्य द्वितीया एकवचनम्
यथाas; according to
यथा:
TypeIndeclinable
Rootयथा
Formअव्यय; उपमान/प्रकारार्थे
आगतकम्the incurred/arrival-related (expense)
आगतकम्:
TypeNoun/Adjective (kṛdanta used substantively)
Rootआ + गम् (गत)
Formनपुंसकलिङ्ग, एकवचन, द्वितीया; ‘आगत’ (भूतकृदन्त) → ‘आगतक’ (आगमनसम्बद्धम्), कर्मपदत्वेन
वाor
वा:
TypeParticle
Rootवा
Formअव्यय; विकल्पार्थक (or)
परिहारम्remission/compensation (allowance)
परिहारम्:
TypeNoun
Rootपरि + हृ (परिहार)
Formपुंलिङ्ग, एकवचन, द्वितीया; कर्म
दद्यात्should give; should grant
दद्यात्:
TypeVerb
Rootदा (ददाति)
Formविधिलिङ् (optative), परस्मैपदम्, प्रथमपुरुष, एकवचन; ‘he should give/grant’
Entities Mentioned
S
settlers (implied)R
rājā (implied)FAQs
A time-bound or case-adjusted tax remission to help new settlements become viable.
Because early years require reinvestment and stabilization; remission accelerates long-term productivity and revenue.