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
その後、すべての部局について、なすべき事と成就した事、残高、収入と支出、現金準備（nīvī）、出勤/定員、巡察・移動（pracāra）、素行記録（caritra）、および運用状態（saṃsthāna）を、書面の一覧（nibandha）として提出させるべきである。
Word by Word
ततःthen; thereafter
ततः:
TypePronoun/Adverb
Rootतद्
Formअव्यय; तस्मात्/ततः = ‘thereupon/then’ (ablatival adverb)
सर्वाधिकरणानाम्of all departments/offices
सर्वाधिकरणानाम्:
TypeNoun
Rootअधिकरण
Formषष्ठी-बहुवचन; नपुंसकलिङ्ग; ‘सर्व’ + ‘अधिकरण’
करणीयम्what is to be done; duties
करणीयम्:
TypeGerundive (Verbal adjective)
Rootकृ
Formकृ-धातु; अनीयर्/यत्-प्रत्ययार्थक कर्तव्यतावाचक; नपुंसकलिङ्ग एकवचन प्रथमा/द्वितीया (contextually object of ‘प्रयच्छेत्’)
सिद्धम्accomplished; completed
सिद्धम्:
TypePast participle (Verbal adjective)
Rootसिध्
Formक्त-प्रत्यय; नपुंसकलिङ्ग एकवचन प्रथमा/द्वितीया; ‘accomplished/established’
शेषम्the remainder; what is left
शेषम्:
TypeNoun/Adjective
Rootशेष
Formनपुंसकलिङ्ग एकवचन प्रथमा/द्वितीया; ‘remaining’
आयव्ययौincome and expenditure
आयव्ययौ:
TypeNoun (dual)
Rootआय; व्यय
Formपुंलिङ्ग द्विवचन (प्रथमा/द्वितीया); ‘income and expenditure’
नीवीम्capital; reserve stock
नीवीम्:
TypeNoun
Rootनीवी
Formस्त्रीलिङ्ग एकवचन द्वितीया; ‘capital/stock’
उपस्थानम्attendance; reporting
उपस्थानम्:
TypeNoun
Rootउपस्थान
Formनपुंसकलिङ्ग एकवचन द्वितीया; ‘attendance/presence’
प्रचारम्movement; operations; circulation
प्रचारम्:
TypeNoun
Rootप्रचार
Formपुंलिङ्ग एकवचन द्वितीया; ‘movement/circulation’
चरित्रम्conduct; record of behaviour
चरित्रम्:
TypeNoun
Rootचरित्र
Formनपुंसकलिङ्ग एकवचन द्वितीया; ‘conduct/record’
संस्थानम्organization; arrangement; establishment
संस्थानम्:
TypeNoun
Rootसंस्थान
Formनपुंसकलिङ्ग एकवचन द्वितीया; ‘arrangement/organization’
चand
च:
TypeParticle
Rootच
Formअव्यय; समुच्चयार्थक
निबन्धेनby a written record; in a documented manner
निबन्धेन:
TypeNoun
Rootनिबन्ध
Formपुंलिङ्ग एकवचन तृतीया; ‘by means of a written record/bond’
प्रयच्छेत्should hand over; should submit
प्रयच्छेत्:
TypeVerb
Rootप्र-यम् (यच्छ्)
Formलोट्/विधिलिङ्?—विधिलिङ् (optative) परस्मैपद, प्रथमपुरुष एकवचन; ‘should give/hand over/submit’
Entities Mentioned
S
sarvādhikaraṇa (all departments)FAQs
To standardize departmental reporting so the king can compare plans vs. completion, reconcile cash/balances, and detect leakage or negligence across offices.
Kauṭilya treats financial integrity as inseparable from staffing and field activity: absenteeism and untracked movements create conditions for misappropriation.