Sutra 12
Devanagari script
क्लृप्तम् (कॢप्तम्) आयं परिहापयति व्ययं वा विवर्धयतीति परिहापणम् ॥ कZ_०२.८.१२ ॥
Transliteration
klṛptam (kḷptam) āyaṃ parihāpayati vyayaṃ vā vivardhayatīti parihāpaṇam
Translation
Le « Parihāpaṇa » a lieu lorsqu’une personne fait diminuer un revenu déjà établi (dû) ou fait augmenter une dépense.
Word by Word
कॢप्तम्(that which is) fixed/assessed/settled
कॢप्तम्:
TypeParticiple (Verbal adjective)
Rootकॢप्
Formकृदन्त; क्त-प्रत्ययान्त; नपुंसकलिङ्ग; एकवचन; प्रथमा/द्वितीया (contextually ‘established/assessed [revenue]’)
आयम्income, revenue
आयम्:
TypeNoun
Rootइ (एति) / आय (as noun-stem)
Formपुंलिङ्ग; एकवचन; द्वितीया
परिहापयतिcauses to diminish; makes (it) fall short
परिहापयति:
TypeVerb
Rootहापय् (causative of √हा)
Formलट्; परस्मैपद; प्रथमपुरुष; एकवचन; णिच् (causative)
व्ययम्expenditure, outlay
व्ययम्:
TypeNoun
Rootवि + इ (→ व्यय as noun-stem)
Formपुंलिङ्ग; एकवचन; द्वितीया
वाor
वा:
TypeParticle
Rootवा
Formविकल्पार्थक-अव्यय (disjunctive)
विवर्धयतिincreases; augments
विवर्धयति:
TypeVerb
Rootवृध्
Formलट्; परस्मैपद; प्रथमपुरुष; एकवचन; उपसर्ग: वि-
इतिthus; (so) called
इति:
TypeQuotative particle
Rootइति
Formउद्धरण/निगमनार्थक-अव्यय
परिहापणम्‘loss/defalcation’: that which causes a shortfall in income or an increase in expenditure
परिहापणम्:
TypeNoun
Rootहापण (from causative √हा; noun of action)
Formनपुंसकलिङ्ग; एकवचन; प्रथमा; भाववाचक-नाम (action-noun)
Entities Mentioned
R
revenue office (context)E
expenditure authority (context)FAQs
Because both harm the treasury’s net position; the administrative intent is to police the budget from both sides—collection and disbursement.