Sutra 16

Devanagari script

सिद्धिकर्मयोगः दण्डशेषमाहरणीयं बलात्कृतप्रतिष्टब्धमवमृष्टं च प्रशोध्यं एतच्छेषमसारमल्पसारं च ॥ कZ_०२.६.१६ ॥

Transliteration

siddhi-karmayogaḥ daṇḍa-śeṣam āharaṇīyaṃ balāt-kṛta-pratiṣṭabdham avamṛṣṭaṃ ca praśodhyaṃ etac cheṣam asāram alpa-sāraṃ ca

Translation

Le « solde/reliquat » comprend : le résultat net des opérations achevées ; les amendes/pénalités restant à percevoir ; les montants recouvrables ; les sommes retenues ou entravées par la force ; et les sommes détournées/indûment appropriées qui doivent être éclaircies par enquête et recouvrement. Un tel reliquat peut être irrécouvrable ou seulement partiellement recouvrable.

Word by Word

• सिद्धि: success; accomplishment
• Type: Noun
• Root: √सिध् (सिध्यति)
• Form: स्त्रीलिङ्ग, प्रथमा/द्वितीया एकवचन (समासपूर्वपद)

• कर्म: act; operation; task
• Type: Noun
• Root: √कृ (करोति)
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन (समासपूर्वपद)

• योगः: method; means; procedure
• Type: Noun
• Root: √युज् (युनक्ति/योजयति)
• Form: पुंलिङ्ग, प्रथमा एकवचन; समासः—‘सिद्ध्यर्थं कर्मणां योगः/उपायः’

• दण्डशेषम्: the remaining part of a fine/penalty (balance due)
• Type: Noun
• Root: दण्ड + शेष
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘दण्डस्य शेषः’

• आहरणीयम्: should be collected/recovered
• Type: Verbal adjective (Gerundive)
• Root: आ-√हृ (आहरति)
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; विधिलिङ्गार्थक कृत्य-प्रत्यय (णीय) — ‘आहर्तव्यम्’

• बलात्: by force; forcibly
• Type: Indeclinable (Adverbial)
• Root: बल
• Form: पञ्चमी-एकवचन-रूपेण अव्ययीभाव (बलात् = बलपूर्वक)

• कृत: done; made
• Type: Past passive participle (as compound member)
• Root: √कृ (करोति)
• Form: कृदन्त (क्त), समासपूर्वपद; अर्थः ‘कृतम्’ = done/made

• प्रतिष्टब्धम्: obstructed; held back; made firm/immovable
• Type: Past passive participle
• Root: प्रति-√स्तभ् (स्तभ्नाति)
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘प्रतिष्टब्ध’ = दृढीकृत/स्थिरकृत

• अवमृष्टम्: seized/appropriated; misappropriated
• Type: Past passive participle
• Root: अव-√मृश् (मृशति)
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘अवमृष्ट’ = स्पृष्ट/अपहृत/हस्तगत (प्रसङ्गानुसार)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय

• प्रशोध्यम्: should be cleared/settled; should be rectified after verification
• Type: Verbal adjective (Gerundive)
• Root: प्र-√शुध्/√शोध् (शोधयति)
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; कृत्य-प्रत्यय (य) — ‘प्रशोधयितव्यम्/शुद्धीकर्तव्यम्’

• एतत्: this
• Type: Pronoun
• Root: एतद्
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; विशेषणरूपेण ‘यह’

• शेषम्: remainder; balance
• Type: Noun/Adjective
• Root: √शिष् (शिष्यते) / शेष
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘अवशिष्टम्’

• असारम्: without substance; worthless
• Type: Adjective
• Root: अ-सार
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘साररहितम्’

• अल्पसारम्: of little value; having little substance
• Type: Adjective
• Root: अल्प + सार
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; ‘अल्पः सारः यस्य’

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय

Entities Mentioned

• officials handling funds (implicit)
• penal authority (daṇḍa)

More Details

FAQs

What control principle is implied by 'praśodhya' (to be cleared)?

Suspected losses must be investigated, reconciled, and either recovered or formally written off with justification.

Why classify residues as 'unrecoverable' or 'partly recoverable'?

To produce realistic financial statements and to prioritize enforcement resources on collectible arrears.