Adhyakshaprachara Adhyaya 15 Sutra 1 - Arthashastra | Marathi | Vedapath

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Sutra 1

Devanagari script

कोष्ठागाराध्यक्षः सीताराष्ट्रक्रयिमपरिवर्तकप्रामित्यकापमित्यकसंहनिकान्यजातव्ययप्रत्यायोपस्थानान्युपलभेत् ॥ कZ_०२.१५.०१ ॥

Transliteration

koṣṭhāgārādhyakṣaḥ sītā-rāṣṭra-krayima-parivartaka-prāmityaka-āpamityaka-saṃhanikānya-jāta-vyaya-pratyāya-upasthānāny upalabheta

Translation

कोष्ठागाराध्यक्षाने यांचा हिशेब ठेवून पडताळणी करावी: सीता (राजकीय जमिनी) कडून येणाऱ्या प्राप्ती, राष्ट्राचे उत्पन्न, खरेदीतून आलेला साठा, विनिमय/परिवर्तन व्यवहार, मागणी/उधारीवर मिळालेले धान्य (प्रामित्यक), कमी माप-तोल इ. अनियमिततेतून मिळालेले (ओळखण्याजोगे) धान्य (आपमित्यक), संकलित/एकत्रित साठा (संहनिक), इतर प्राप्ती, खर्च, वसुली/समायोजन (प्रत्याय), आणि हाताशी असलेला शिल्लक साठा/स्थिती (उपस्थान)।

Word by Word

कोष्ठागाराध्यक्षःthe superintendent of the storehouse/treasury-warehouse

सीताthe state’s agricultural produce/revenue (sītā)

राष्ट्रthe realm/territory (rāṣṭra)

क्रयिमpurchases / purchasable items / purchase-transactions

अपरिवर्तकnon-exchangeable / not to be converted or substituted

प्रामित्यकprāmityaka: a measure/standard-related accounting category

अपामित्यकapāmityaka: non-standard/irregular (measure-related) category

संहनिकाsaṃhanikā: a consolidated register/summary account

अन्यजातother-origin / miscellaneous (items)

व्ययexpenditure / disbursement

प्रत्यायverification / voucher / acknowledgement

उपस्थानानिpresentations/produced statements (for inspection)

उपलभेत्should ascertain/obtain (by inspection)

Entities Mentioned

koṣṭhāgārādhyakṣa (Superintendent of Storehouses)

sītā (crown lands produce)

rāṣṭra (realm revenues)

FAQs

What is the administrative significance of enumerating so many heads of account?

It creates a comprehensive chart of accounts for state stores, enabling cross-checking of inflows/outflows and isolating where leakage or manipulation occurs.

How does this relate to corruption control?

By forcing categorization and reconciliation (receipts–expenditure–recoveries–balance), it reduces discretionary concealment and improves auditability.