Adhyakshaprachara Adhyaya 7 Sutra 3 - Arthashastra | Hindi | Vedapath

Kautilya

Arthashastra — Adhyakshaprachara, Sutra 3

Devanagari script

ततः सर्वाधिकरणानां करणीयं सिद्धं शेषमायव्ययौ नीवीमुपस्थानं प्रचारं चरित्रं संस्थानं च निबन्धेन प्रयच्छेत् ॥ कZ_०२.७.०३ ॥

Transliteration

tataḥ sarvādhikaraṇānāṃ karaṇīyaṃ siddhaṃ śeṣam āyavyayau nīvīm upasthānaṃ pracāraṃ caritraṃ saṃsthānaṃ ca nibandhena prayacchet.

Translation

तत्पश्चात् वह सभी विभागों के लिए लिखित विवरण (निबन्ध) में—क्या करना है और क्या सिद्ध हो चुका है, शेष, आय-व्यय, नकद-निधि (नीवी), उपस्थिति/स्थापना-बल, भ्रमण/निरीक्षण (प्रचार), आचरण-लेखा (चरित्र) तथा कार्य-स्थिति (संस्थान)—प्रस्तुत करे।

Word by Word

ततःthen; thereafter

सर्वाधिकरणानाम्of all departments/offices

करणीयम्what is to be done; duties

सिद्धम्accomplished; completed

शेषम्the remainder; what is left

आयव्ययौincome and expenditure

नीवीम्capital; reserve stock

उपस्थानम्attendance; reporting

प्रचारम्movement; operations; circulation

चरित्रम्conduct; record of behaviour

संस्थानम्organization; arrangement; establishment

चand

निबन्धेनby a written record; in a documented manner

प्रयच्छेत्should hand over; should submit

Entities Mentioned

sarvādhikaraṇa (all departments)

FAQs

What is the administrative purpose of requiring a 'nibandha' for all departments?

To standardize departmental reporting so the king can compare plans vs. completion, reconcile cash/balances, and detect leakage or negligence across offices.

Why are 'upasthāna' and 'pracāra' listed alongside financial items?

Kauṭilya treats financial integrity as inseparable from staffing and field activity: absenteeism and untracked movements create conditions for misappropriation.