Sutra 19
Devanagari script
यच्चाग्रादायस्यान्तरपर्णे नीव्यां वर्धेत व्ययस्य वा यत्परिहापयेत्तदष्टगुणमध्यक्षं दापयेत् ॥ कZ_०२.७.१९ ॥
Transliteration
yaccāgrād āyasyāntaraparṇe nīvyāṃ vardheta vyayasya vā yat parihāpayet tad-aṣṭaguṇam adhyakṣaṃ dāpayet
Translation
最初の記入の後、中間の葉において収入を隠して nīvī を増やしたり、支出の一部を消したりした場合、その額の八倍を監督官（adhyakṣa）に支払わせるべきである。
Word by Word
यत्whatever (that which)
यत्:
TypePronoun
Rootयद्
Formsarvanāma; napuṃsaka; prathamā/ dvitīyā; ekavacana; relative pronoun
चand
च:
TypeParticle
Rootच
Formavyaya; samuccaya
अग्रात्from the advance / from the amount taken in advance
अग्रात्:
TypeNoun
Rootअग्र
Formnapuṃsaka; pañcamī; ekavacana; ablative
आदायhaving taken/received
आदाय:
TypeGerund
Rootआ-दा
Formktvānta (absolutive); ‘having taken/received’
स्यwould be / should be
स्य:
TypeVerb
Rootअस्
Formliṅ (optative/benedictive sense here as conditional); parasmaipada; prathama-puruṣa; ekavacana
अन्तरपर्णेin the inner page/leaf (of the account)
अन्तरपर्णे:
TypeNoun
Rootअन्तरपर्ण
Formnapuṃsaka (or masculine in some usages); saptamī; ekavacana; locative
नीव्याम्in the nīvī (ledger entry/account)
नीव्याम्:
TypeNoun
Rootनीवी
Formstrīliṅga; saptamī; ekavacana; locative
वर्धेतshould increase / would inflate
वर्धेत:
TypeVerb
Rootवृध्
Formliṅ (optative); ātmanepada; prathama-puruṣa; ekavacana
व्ययस्यof expenditure / of expense
व्ययस्य:
TypeNoun
Rootव्यय
Formpuṃliṅga; ṣaṣṭhī; ekavacana; genitive
वाor
वा:
TypeParticle
Rootवा
Formavyaya; vikalpa
यत्whatever (that which)
यत्:
TypePronoun
Rootयद्
Formsarvanāma; napuṃsaka; prathamā/ dvitīyā; ekavacana; relative pronoun
परिहापयेत्should cause to be diminished / should understate / should make a shortfall
परिहापयेत्:
TypeVerb
Rootपरि-हा (caus.)
Formṇic (causative) + liṅ (optative); parasmaipada; prathama-puruṣa; ekavacana
तत्that (offence/amount)
तत्:
TypePronoun
Rootतद्
Formsarvanāma; napuṃsaka; prathamā/ dvitīyā; ekavacana; demonstrative
अष्टगुणम्eightfold
अष्टगुणम्:
TypeAdjective (numeral compound)
Rootअष्टगुण
Formnapuṃsaka; dvitīyā; ekavacana; used adverbially as ‘eightfold’
अध्यक्षम्the superintendent
अध्यक्षम्:
TypeNoun
Rootअध्यक्ष
Formpuṃliṅga; dvitīyā; ekavacana; accusative
दापयेत्should cause to pay / should make pay (as fine)
दापयेत्:
TypeVerb
Rootदा (caus.)
Formṇic (causative) + liṅ (optative); parasmaipada; prathama-puruṣa; ekavacana
Entities Mentioned
A
adhyakṣa (superintendent)FAQs
Kauṭilya imposes command responsibility: the supervisor is accountable for control failures and benefits derived from subordinates’ manipulation.