Sutra 33
Devanagari script
व्युष्टदेशकालमुखानुवर्तनरूपलक्षणप्रमाणनिक्षेपभाजनगोपायकैश्च नीवीं समानयेत् ॥ कZ_०२.७.३३ ॥
Transliteration
vyuṣṭadeśakālamukhānuvartanarūpalakṣaṇapramāṇanikṣepabhājanagopāyakaiś ca nīvīṃ samānayet
Translation
વિતેલા દેશ-કાળ, નોંધોની ક્રમબદ્ધતા અને શીર્ષકો (મુખ), આદેશાનુસારતા, વસ્તુનું સ્વરૂપ અને ઓળખચિહ્નો, માપ/વજન, જમા (નિક્ષેપ), પાત્રો, અને સુરક્ષા-પદ્ધતિઓ—આ બધું ચકાસીને તે બાકી/બેલેન્સ (નીવી)નું મિલાન કરીને આગળ વધારશે.
Word by Word
व्युष्टprevious, elapsed
व्युष्ट:
TypeAdjective
Root√वस् (वसँ निवासे) / व्युष्ट (ppp. of √वस्/√उष् in sense ‘dawned/passed’ used adjectivally)
Formप्रथमा/द्वितीया? (समासपूर्वपद; here used as first member in compound); नपुंसकलिङ्ग/पुंलिङ्ग depending on head; ‘elapsed/previous’
देशplace, region
देश:
TypeNoun
Rootदेश
Formसमासमध्यपद; पुंलिङ्ग; ‘place/region’
कालtime
काल:
TypeNoun
Rootकाल
Formसमासमध्यपद; पुंलिङ्ग; ‘time’
मुखface/front; heading
मुख:
TypeNoun
Rootमुख
Formसमासमध्यपद; नपुंसकलिङ्ग; ‘face/front; opening; heading’
अनुवर्तनfollow-up, conformity, tracing
अनुवर्तन:
TypeNoun (action noun)
Rootanu-√vṛt (वृतँ वर्तने)
Formसमासमध्यपद; नपुंसकलिङ्ग; ‘following, conformity, subsequent tracing’
रूपform, appearance
रूप:
TypeNoun
Rootरूप
Formसमासमध्यपद; नपुंसकलिङ्ग; ‘form/appearance’
लक्षणmark, characteristic
लक्षण:
TypeNoun
Rootलक्षण
Formसमासमध्यपद; नपुंसकलिङ्ग; ‘mark, characteristic’
प्रमाणmeasure, standard; proof
प्रमाण:
TypeNoun
Rootप्रमाण
Formसमासमध्यपद; नपुंसकलिङ्ग; ‘measure, standard, proof’
निक्षेपdeposit, entrustment
निक्षेप:
TypeNoun
Rootni-√kṣip (क्षिपँ प्रेरणे/क्षेपणे)
Formसमासमध्यपद; पुंलिङ्ग; ‘deposit, placing down’
भाजनvessel, container
भाजन:
TypeNoun
Rootभाजन
Formसमासमध्यपद; नपुंसकलिङ्ग; ‘vessel, container; receptacle’
गोपायकैःby the custodians/guards
गोपायकैः:
TypeNoun (agent)
Rootgopāyaka (from causative/intensive of √gup/√gop ‘to protect/guard’)
Formतृतीया बहुवचन; पुंलिङ्ग; ‘by/with guards/protectors; custodians’
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय; ‘and’
नीवींthe stock/store (capital)
नीवीं:
TypeNoun
Rootनीवी
Formद्वितीया एकवचन; स्त्रीलिङ्ग; ‘stock, store; capital (fund)’
समानयेत्should bring/produce (for verification)
समानयेत्:
TypeVerb
Rootsam-ā-√nī (नीञ् प्रापणे/नयने)
Formविधिलिङ् (optative) परस्मैपद, प्रथमपुरुष एकवचन; ‘he should bring/produce/collect together’
Entities Mentioned
Ā
ādhyakṣa (superintendent)S
storehouse/accounts staffFAQs
It creates a multi-factor audit trail: documentary consistency (headings/sequence/orders) plus physical verification (marks/measures/containers) plus custody controls (deposits/safeguarding).
The carried-forward balance—stock or value remaining on hand—reconciled from records and physical verification.