Sutra 49
Devanagari script
ताभ्यां पीडनैर्यथोक्तैश्च पीडितः सक्तो मुख्येषु परिहारोपहतः प्रकीर्णो मिथ्यासंहृतः सामन्ताटवीहृत इति कोशसङ्गवर्गः ॥ कZ_०८.४.४९ ॥
Transliteration
tābhyāṃ pīḍanair yathoktaiś ca pīḍitaḥ sakto mukhyeṣu parihāropahataḥ prakīrṇo mithyāsaṃhṛtaḥ sāmantāṭavīhṛta iti kośasaṅgavargaḥ.
Translation
それら二種（内圧・外圧）の圧迫および前述の諸圧迫によって苦しめられると、国庫は次のように「絡みつき／損なわれる」（kośasaṅga）。要所で滞る（ボトルネック）、免除・減免で損なわれる、散逸する（未徴収となる）、虚偽に徴収される（不正会計）、あるいは封臣や森林の略奪者に持ち去られる。これが国庫拘束（kośasaṅga）の分類である。
Word by Word
ताभ्याम्by those two (means/agents)
ताभ्याम्:
TypePronoun
Rootतद्
Formसर्वनाम-प्रातिपदिक; तृतीया-द्विवचन; स्त्रीलिङ्ग/नपुंसकलिङ्ग-सम्भव (प्रसङ्गानुसारम्)
पीडनैःby pressures/coercive measures
पीडनैः:
TypeNoun
Rootपीडन
Formपुंलिङ्ग/नपुंसकलिङ्ग; तृतीया-बहुवचन
यथोक्तैःas stated (earlier), prescribed
यथोक्तैः:
TypeAdjective (PPP-based)
Rootयथा-उक्त
Formतृतीया-बहुवचन; पीडनैः इति विशेषणम्
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक-अव्यय
पीडितःpressed/harassed, coerced
पीडितः:
TypeParticiple (PPP)
Rootपीड्
Formकृदन्त (क्त); पुंलिङ्ग; प्रथमा-एकवचन; (कोशः/कोशधारः इत्यादि) कर्तृवाच्य-विशेषणम्
सक्तःattached/entangled, stuck
सक्तः:
TypeParticiple (PPP)
Rootसञ्ज्/सक् (सज्)
Formकृदन्त (क्त); पुंलिङ्ग; प्रथमा-एकवचन; ‘आसक्त/लिप्त’ अर्थे
मुख्येषुamong/in the principal (ones/places)
मुख्येषु:
TypeAdjective (used substantively)
Rootमुख्य
Formसप्तमी-बहुवचन; (मुख्य-जन/मुख्य-कार्य/मुख्य-स्थानेषु) इत्यर्थे
परिहारोपहतःdamaged by remissions/allowances (revenue impaired)
परिहारोपहतः:
TypeAdjective (PPP-based)
Rootपरिहार-उपहत
Formपुंलिङ्ग; प्रथमा-एकवचन; ‘परिहार’ = exemptions/remissions/allowances; ‘उपहत’ = damaged
प्रकीर्णःscattered, dispersed
प्रकीर्णः:
TypeParticiple (PPP)
Rootप्र-कीर्
Formकृदन्त (क्त); पुंलिङ्ग; प्रथमा-एकवचन
मिथ्याfalsely, wrongly
मिथ्या:
TypeAdverb
Rootमिथ्या
Formअव्यय; क्रियाविशेषणम्
संहृतःcollected, gathered, withdrawn
संहृतः:
TypeParticiple (PPP)
Rootसम्-हृ
Formकृदन्त (क्त); पुंलिङ्ग; प्रथमा-एकवचन; ‘collected/withdrawn’
सामन्ताटवीहृतःtaken away by feudatories and/or forest (raiders)
सामन्ताटवीहृतः:
TypeAdjective (PPP-based)
Rootसामन्त-अटवी-हृत
Formपुंलिङ्ग; प्रथमा-एकवचन; ‘हृत’ = carried off/robbed
इतिthus
इति:
TypeQuotative particle
Rootइति
Formअव्यय; इत्यादि-समाप्त्यर्थ
कोशसङ्गवर्गःthe category (varga) of treasury-obstructions/entanglements
कोशसङ्गवर्गः:
TypeNoun
Rootकोश-सङ्ग-वर्ग
Formपुंलिङ्ग; प्रथमा-एकवचन; शीर्षक/वर्ग-नाम
Entities Mentioned
K
kośa (treasury)M
mukhya (key nodes)P
parihāra (remissions/exemptions)S
sāmanta (feudatories)Ā
āṭavī (forest raiders)FAQs
Bottlenecks at key points, losses from remissions/exemptions, dispersed non-collection, fraudulent collection/accounting, and outright seizure by feudatories/forest raiders.
It links security and administration directly to fiscal performance: disorder and weak controls translate into predictable revenue pathologies.