Sutra 13
Devanagari script
यः समुदयं परिहापयति स राजार्थं भक्षयति ॥ कZ_०२.९.१३ ॥
Transliteration
yaḥ samudayaṃ parihāpayati sa rājārthaṃ bhakṣayati
Translation
国家収入（samudaya）に欠損を生じさせる者は、実質的に王の資源（公金）を食い潰している。
Word by Word
यःwho (he who)
यः:
TypePronoun
Rootयद्
Formसर्वनाम-प्रातिपदिक; पुंलिङ्ग; प्रथमा-एकवचन
समुदयम्the revenue/total receipts (of the state)
समुदयम्:
TypeNoun
Rootसमुदय
Formपुंलिङ्ग; द्वितीया-एकवचन
परिहापयतिcauses to diminish; reduces; makes (it) fall
परिहापयति:
TypeVerb
Rootपरि-हापय् (हापयति) < √हा (हाने)
Formलट्; परस्मैपदम्; प्रथम-पुरुष; एकवचन; णिच् (causative); उपसर्गः परि-
सःhe
सः:
TypePronoun
Rootतद्
Formसर्वनाम-प्रातिपदिक; पुंलिङ्ग; प्रथमा-एकवचन
राजार्थम्the king’s/state’s wealth
राजार्थम्:
TypeNoun
Rootराज + अर्थ
Formपुंलिङ्ग; द्वितीया-एकवचन; समासः: राज्ञः अर्थः = राजार्थः
भक्षयतिdevours; consumes; (figuratively) embezzles
भक्षयति:
TypeVerb
Root√भक्ष् (भक्षणे)
Formलट्; परस्मैपदम्; प्रथम-पुरुष; एकवचन
Entities Mentioned
K
king (rāja)S
state revenue (samudaya)FAQs
Any reduction in assessed/expected revenue due to an official’s action or inaction is treated as eating into the treasury—i.e., a breach of fiduciary duty.
It equates fiscal leakage with direct embezzlement, enabling stricter oversight and sanctioning rather than treating it as a mere accounting error.