Sutra 17
Devanagari script
आगतानां समुद्रपुस्तकभाण्डनीवीकानामेकत्रासम्भाषावरोधं कारयेत् ॥ कZ_०२.७.१७ ॥
Transliteration
āgatānāṃ samudrapustakabhāṇḍanīvīkānām ekatrāsambhāṣāvarodhaṃ kārayet
Translation
Pour ceux qui sont arrivés—(apportant) le livre de caisse/registre récapitulatif (samudra-pustaka), le registre des stocks/inventaire (bhāṇḍa) et le grand livre du capital/avances (nīvī)—il doit faire en sorte qu’ils soient empêchés de se concerter entre eux en un même lieu (c.-à-d. prévenir la collusion lors de l’examen).
Word by Word
आगतानाम्of those who have arrived (incoming persons/merchants)
आगतानाम्:
TypeParticiple (verbal adjective) used as Noun/Adjective
Rootआ√गम् (गम्)
Formषष्ठी-बहुवचन; भूतकृदन्त (क्त) ‘आगत’ = ‘आगच्छित’; विशेषणम् (सम्बन्धे)
समुद्रsea; maritime
समुद्र:
TypeNoun
Rootसमुद्र
Formपुंलिङ्ग; (समासपूर्वपद)
पुस्तकbook; written record/document
पुस्तक:
TypeNoun
Rootपुस्तक
Formनपुंसकलिङ्ग; (समासपूर्वपद)
भाण्डgoods; merchandise
भाण्ड:
TypeNoun
Rootभाण्ड
Formनपुंसकलिङ्ग; (समासपूर्वपद)
नीवीकानाम्of (their) capital/stock (funds invested)
नीवीकानाम्:
TypeNoun
Rootनीवी
Formषष्ठी-बहुवचन; स्त्रीलिङ्ग; ‘नीवीक’ (नीवी + क) = ‘capital/stock’ (here plural genitive)
आगतानाम्-समुद्र-पुस्तक-भाण्ड-नीवीकानाम्of incoming (maritime) traders with their documents, goods, and capital
आगतानाम्-समुद्र-पुस्तक-भाण्ड-नीवीकानाम्:
TypeCompound (Tatpuruṣa chain)
Root—
Formसमस्तपदम्; षष्ठी-बहुवचन; ‘आगतानाम् … नीवीकानाम्’ = ‘of the incoming (persons) connected with sea(-trade), documents, goods, and capital’
एकत्रin one place; together
एकत्र:
TypeIndeclinable
Rootएकत्र
Formअव्यय; देश/समवायार्थ
असम्भाषाnon-communication; prohibition of talking
असम्भाषा:
TypeNoun (action-noun)
Rootसम्√भाष् (भाष्)
Formस्त्रीलिङ्ग; प्रथमा-एकवचन; नञ्-पूर्वक ‘अ-सम्भाषा’ = ‘non-conversation’
अवरोधम्restraint; detention; restriction
अवरोधम्:
TypeNoun
Rootअवरोध
Formपुंलिङ्ग; द्वितीया-एकवचन; कर्मपदम्
एकत्र-असम्भाषा-अवरोधम्detention/restriction ensuring they do not converse together in one place
एकत्र-असम्भाषा-अवरोधम्:
TypeCompound
Root—
Formद्वितीया-एकवचन; ‘एकत्र’ (अव्यय) उपपदत्वेन—‘एकत्र (स्थितानां) असम्भाषायाः अवरोधः’ = restraint ensuring no talking together
कारयेत्should cause (it) to be done; should arrange/enforce
कारयेत्:
TypeVerb
Root√कृ
Formलोट्/विधिलिङ्? (विधिलिङ्) परस्मैपद; 3 पुरुष एकवचन; णिच्-प्रयोग (causative) ‘कारयेत्’ = ‘should cause to be done/should have done’
Entities Mentioned
A
accountants/auditees (implicit)FAQs
Separation of personnel and controlled communication during audits/investigations to prevent coordinated falsification.