Sutra 17

Devanagari script

यः समुदयं व्ययमुपनयति स पुरुषकर्माणि भक्षयति ॥ कZ_०२.९.१७ ॥

Transliteration

yaḥ samudayaṃ vyayam upanayati sa puruṣakarmāṇi bhakṣayati

Translation

Quiconque impute des recettes en dépenses « dévore » le travail et les services du personnel ; autrement dit, il falsifie les comptes pour détourner la valeur produite par le travail.

Word by Word

• यः: who (he who)
• Type: Pronoun
• Root: यद्
• Form: sarvanāma; puṃliṅga; prathamā-vibhakti; ekavacana

• समुदयम्: revenue, income, receipts
• Type: Noun
• Root: समुदय
• Form: puṃliṅga; dvitīyā-vibhakti; ekavacana; karma (object)

• व्ययम्: expenditure, expense
• Type: Noun
• Root: व्यय
• Form: puṃliṅga; dvitīyā-vibhakti; ekavacana; karma (object)

• उपनयति: brings (together), manages, regulates
• Type: Verb
• Root: उप-नी
• Form: laṭ-lakāra (present); parasmaipada; prathama-puruṣa; ekavacana; sakarmaka

• सः: he
• Type: Pronoun
• Root: तद्
• Form: sarvanāma; puṃliṅga; prathamā-vibhakti; ekavacana

• पुरुषकर्माणि: the works/labours of men; human efforts
• Type: Noun
• Root: पुरुषकर्मन्
• Form: napuṃsakaliṅga; prathamā-vibhakti; bahuvacana; kartṛ (subject)

• भक्षयति: devours, consumes, wastes
• Type: Verb
• Root: भक्ष्
• Form: laṭ-lakāra (present); parasmaipada; prathama-puruṣa; ekavacana; sakarmaka

Entities Mentioned

• personnel (puruṣa)
• accounts/ledger

More Details

FAQs

What modern accounting abuse corresponds to this?

Misclassification (revenue-to-expense rebooking) used to conceal diversion, inflate costs, or create slush funds.

Why mention 'puruṣakarmāṇi' (men’s work)?

Because such fraud ultimately siphons the value generated by administrative labor and undermines operational integrity.