Sutra 19

Devanagari script

कृतभाण्डव्यवहारमेकमुखमत्ययं चान्यत्र कर्तृक्रेतृविक्रेतृऋणां स्थापयेत् ॥ कZ_०२.१२.१९ ॥

Transliteration

kṛtabhāṇḍavyavahāramekamukhamatyayaṃ cānyatra kartṛkretṛvikretṛṛṇāṃ sthāpayet

Translation

പൂർത്തിയായ ചരക്കുകളുടെ ഇടപാടുകൾ ഒരു അംഗീകൃത ഏകമാർഗ്ഗത്തിലൂടെ രേഖപ്പെടുത്തണം; വീഴ്ച/കുടിശ്ശിക വേർതിരിച്ച് രേഖപ്പെടുത്തി—നിർമ്മാതാവ്, വാങ്ങുന്നവൻ, വിൽക്കുന്നവൻ, കടക്കാരൻ എന്നിവരിൽ ഉത്തരവാദിത്വം നിശ്ചയിക്കണം.

Word by Word

• कृत: done, effected, completed
• Type: Participle (Verbal adjective)
• Root: कृ
• Form: कृ-धातु; क्त-प्रत्ययान्त (past passive participle); नपुंसकलिङ्गे एकवचनम्; (भाण्डव्यवहारम् इति पदस्य विशेषणम्)

• भाण्डव्यवहारम्: transaction/dealing in goods
• Type: Noun
• Root: व्यवहृ (वि+अव+हृ)
• Form: पुंलिङ्ग; द्वितीया एकवचनम्; भाण्डस्य व्यवहारः = भाण्डव्यवहारः

• एकमुखम्: one-sided; having a single party/face
• Type: Adjective (used substantively/qualifying)
• Root: मुख
• Form: नपुंसकलिङ्ग; द्वितीया एकवचनम्; एकं मुखं यस्य (एकमुख) — (व्यवहारम् इति पदस्य विशेषणम्)

• अत्ययम्: default; lapse; transgression
• Type: Noun
• Root: इ (अति+इ) / √इ (गत्यर्थ)
• Form: पुंलिङ्ग; द्वितीया एकवचनम्

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय

• अन्यत्र: elsewhere; otherwise; in other cases
• Type: Indeclinable (Adverb)
• Root: अन्यत्र
• Form: देश/विषय-निर्देशक अव्यय; ‘अन्यत्र’ = अन्यस्मिन् प्रसङ्गे/स्थान/विषये

• कर्तृ: doer; agent; responsible actor
• Type: Agent noun
• Root: कृ
• Form: कर्तृ-शब्द; पुंलिङ्ग; षष्ठी बहुवचनम् (समास/समुच्चय-रूपेण: कर्तृ-क्रेतृ-विक्रेतृ-ऋणाम् इत्यत्र)

• क्रेतृ: buyer
• Type: Agent noun
• Root: क्री
• Form: क्रेतृ-शब्द; पुंलिङ्ग; षष्ठी बहुवचनम् (समुच्चय-रूपेण)

• विक्रेतृ: seller
• Type: Agent noun
• Root: क्री (वि+क्री)
• Form: विक्रेतृ-शब्द; पुंलिङ्ग; षष्ठी बहुवचनम् (समुच्चय-रूपेण)

• ऋणाम्: of debts; of liabilities
• Type: Noun
• Root: ऋण
• Form: नपुंसकलिङ्ग (ऋण-शब्द); षष्ठी बहुवचनम्

• स्थापयेत्: should establish/record/register
• Type: Verb
• Root: स्था (प्र+स्था / causative स्थापय-)
• Form: णिजन्त (causative) ‘स्थापयति’; विधिलिङ् (optative); परस्मैपदम्; प्रथमपुरुषः एकवचनम्

Entities Mentioned

• Producers
• Buyers
• Sellers
• Debtors
• State registry/office

More Details

FAQs

What does ‘ekamukha’ achieve administratively?

Centralized control: fewer leakages, easier audits, and consistent pricing/tax assessment through one authorized point.

Why list maker, buyer, seller, and debtor?

To prevent blame-shifting and to fix enforceable responsibility across the supply and credit chain.