Sutra 10
Devanagari script
सिद्धं कालमप्राप्तं करोत्यप्राप्तं प्राप्तं वेत्यवस्तारः ॥ कZ_०२.८.१० ॥
Transliteration
siddhaṃ kālam aprāptaṃ karoty aprāptaṃ prāptaṃ vety avastāraḥ
Translation
«Avastāra» est le fait de considérer comme non échu ce qui est échu (en retardant l’encaissement), ou de considérer comme échu ce qui ne l’est pas encore (encaissement anticipé).
Word by Word
सिद्धम्(what is) already accomplished/settled
सिद्धम्:
TypeAdjective (PPP used adjectivally)
Rootसिध्
Formकृदन्त (क्त), नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; ‘सिद्ध’ = accomplished/settled
कालम्the time; the proper time
कालम्:
TypeNoun
Rootकाल
Formपुंलिङ्ग, एकवचन, द्वितीया
अप्राप्तम्not obtained; not yet arrived (not yet due)
अप्राप्तम्:
TypeAdjective (PPP used adjectivally)
Rootप्राप् (with neg. a-)
Formकृदन्त (क्त) with नञ्/अ-निषेध; नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया
करोतिdoes; makes
करोति:
TypeVerb
Rootकृ
Formलट्, परस्मैपद, प्रथमपुरुष, एकवचन
अप्राप्तम्what is not yet obtained/attained
अप्राप्तम्:
TypeAdjective (PPP used adjectivally)
Rootप्राप् (with neg. a-)
Formकृदन्त (क्त) with नञ्/अ-निषेध; नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया
प्राप्तम्what is obtained/has arrived
प्राप्तम्:
TypeAdjective (PPP used adjectivally)
Rootप्राप्
Formकृदन्त (क्त), नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया
वाor
वा:
TypeParticle
Rootवा
Formनिपात; विकल्पार्थे (‘or’)
इतिthus; so (marking the quoted characterization)
इति:
TypeQuotative particle
Rootइति
Formनिपात; इत्यर्थे/उद्धरणसमाप्तौ
अवस्तारःoverstepping; improper extension; acting out of due order
अवस्तारः:
TypeNoun
Rootअव-स्तॄ
Formपुंलिङ्ग, एकवचन, प्रथमा; ‘अवस्तार’ = improper extension/overstepping (lit. ‘spreading down/out’)
Entities Mentioned
R
revenue due (implicit)C
collecting officials (implicit)FAQs
Premature collection burdens subjects and disrupts production; delayed collection creates arrears, rent-seeking opportunities, and fiscal instability.