Sutra 37

Devanagari script

प्रेक्षायामनंशदः सस्वजनो न प्रेक्षेत ॥ कZ_०३.१०.३७ ॥

Transliteration

prekṣāyām anaṃśadaḥ sasvajano na prekṣeta

Translation

निरीक्षण/लेखा-परीक्षा (प्रेक्षा) में जिसका कोई हिस्सा/हित न हो और अपने स्वजन/निकट संबंधी—ये निरीक्षक न बनें।

Word by Word

• प्रेक्षायाम्: in/at a public show (spectacle)
• Type: Noun
• Root: प्रेक्षा (√ईक्ष्)
• Form: स्त्रीलिङ्ग; एकवचन; सप्तमी (अधिकरणे)

• अनंशदः: a person who has no share/entitlement (a non-beneficiary)
• Type: Adjective (used substantively)
• Root: अनंशद् (न-√अंश्)
• Form: पुंलिङ्ग; एकवचन; प्रथमा; नञ्-समासान्त/नकार-निषेधयुक्त विशेषण; ‘भागं न अंशति/न लभते’ इत्यर्थे

• सस्वजनः: together with his own people/relatives
• Type: Noun (compound)
• Root: स्वजन
• Form: पुंलिङ्ग; एकवचन; प्रथमा; स-उपसर्गार्थक ‘स’ + स्वजन

• न: not
• Type: Particle
• Root: न
• Form: निषेध

• प्रेक्षेत: should watch/attend (a spectacle)
• Type: Verb
• Root: √ईक्ष् (प्र-ईक्ष्)
• Form: लोट् (आज्ञार्थे/विधौ); परस्मैपदम्; प्रथमपुरुष; एकवचन

Entities Mentioned

• inspector/auditor
• stakeholder (share-holder)
• kinsmen/associates

More Details

FAQs

Why exclude both 'non-stakeholders' and 'relatives' from inspection?

Non-stakeholders may be careless or unaccountable; relatives may be biased. Together, the rule targets both indifference and favoritism.