Sutra 1

Devanagari script

समाहर्तृप्रदेष्टारः पूर्वमध्यक्षाणामध्यक्षपुरुषाणां च नियमनं कुर्युः ॥ कZ_०४.९.०१ ॥

Transliteration

samāhartṛpradeṣṭāraḥ pūrvamadhyakṣāṇām adhyakṣapuruṣāṇāṃ ca niyamanaṃ kuryuḥ

Translation

サマーハルトリ（歳入徴収長官）とプラデーシュター（地方監督官）は、まず各部門の監督官およびその配下の職員に対する統制と監督を確立すべきである。

Word by Word

• समाहर्तृप्रदेष्टारः: The Samāhartṛs (revenue superintendents/treasurers) and the Pradeṣṭṛs (provincial administrators)
• Type: Noun
• Root: समाहर्तृ; प्रदेष्टृ
• Form: प्रथमा-बहुवचनम् (पुंलिङ्गः); द्वन्द्व-समासः (समाहर्तृ + प्रदेष्टृ)

• पूर्वम्: first; beforehand
• Type: Adverb
• Root: पूर्व
• Form: अव्ययम् (क्रियाविशेषणम्)

• अध्यक्षाणाम्: of the superintendents (department heads)
• Type: Noun
• Root: अध्यक्ष
• Form: षष्ठी-बहुवचनम् (पुंलिङ्गः)

• अध्यक्षपुरुषाणाम्: and of the personnel/agents of the superintendents
• Type: Noun
• Root: अध्यक्षपुरुष
• Form: षष्ठी-बहुवचनम् (पुंलिङ्गः); षष्ठी-तत्पुरुषः (अध्यक्षस्य पुरुषाः)

• च: and
• Type: Particle
• Root: च
• Form: अव्ययम् (समुच्चयार्थक-निपातः)

• नियमनम्: regulation/control (supervision)
• Type: Noun
• Root: नियमन
• Form: द्वितीया-एकवचनम् (नपुंसकलिङ्गः); कर्मपदम्

• कुर्युः: should do; should carry out
• Type: Verb
• Root: कृ
• Form: विधिलिङ् (optative), परस्मैपदम्, प्रथम-पुरुषः, बहुवचनम्; धातुः: कृ (करोति)

Entities Mentioned

• samāhartṛ
• pradeṣṭā
• adhyakṣa
• adhyakṣa-puruṣa

More Details

FAQs

Why does Kauṭilya prioritize regulating superintendents and their staff first?

Because leakage and fraud typically originate within state departments; establishing control over officials is the prerequisite for enforcing penalties and protecting revenue.

What modern governance idea does this sutra resemble?

Internal controls and supervisory/audit mechanisms over line departments and their personnel.