Sutra 1

Devanagari script

कोशाध्यक्षः कोशप्रवेश्यं रत्नं सारं फल्गुं कुप्यं वा तज्जातकरणाधिष्ठितः प्रतिगृह्णीयात् ॥ कZ_०२.११.०१ ॥

Transliteration

kośādhyakṣaḥ kośapraveśyaṃ ratnaṃ sāraṃ phalguṃ kupyaṃ vā tajjātakaraṇādhiṣṭhitaḥ pratigṛhṇīyāt

Translation

Penyelia Perbendaharaan hendaklah menerima masuk ke dalam perbendaharaan—sama ada permata, logam/bahan berharga, barang bernilai kecil, atau barang kegunaan/komoditi biasa—hanya apabila disertai oleh pegawai yang bertanggungjawab yang mengawasi kategori/jabatan berkenaan.

Word by Word

• कोशाध्यक्षः: the superintendent of the treasury
• Type: Noun
• Root: अधि-√स्था (अधिष्ठा) / अध्यक्ष (प्रातिपदिक)
• Form: पुंलिङ्ग, प्रथमा एकवचन; कोशस्य अध्यक्षः

• कोशप्रवेश्यम्: fit to be deposited into the treasury
• Type: Adjective
• Root: प्र-√विश् (प्रवेश) / प्रवेश्य (प्रातिपदिक)
• Form: नपुंसकलिङ्ग, द्वितीया एकवचन; कोशे प्रवेश्यं (कोशे निक्षेपणीयम्)

• रत्नम्: a precious item (gem/valuable)
• Type: Noun
• Root: रत्न (प्रातिपदिक)
• Form: नपुंसकलिङ्ग, द्वितीया एकवचन

• सारम्: valuable/choice goods (essentials)
• Type: Noun
• Root: सार (प्रातिपदिक)
• Form: नपुंसकलिङ्ग, द्वितीया एकवचन

• फल्गुम्: low-value/insignificant goods
• Type: Adjective (used substantively)
• Root: फल्गु (प्रातिपदिक)
• Form: नपुंसकलिङ्ग, द्वितीया एकवचन; ‘अल्पमूल्यं/तुच्छम्’ अर्थे

• कुप्यम्: kūpya goods (movable merchandise, e.g., metals/implements)
• Type: Noun
• Root: कुप्य (प्रातिपदिक)
• Form: नपुंसकलिङ्ग, द्वितीया एकवचन

• वा: or
• Type: Particle
• Root: वा
• Form: अव्यय; विकल्पार्थक

• तज्जातकरणाधिष्ठितः: having supervision over (their) classification and production/process (i.e., after verifying kind and manufacture)
• Type: Adjective/Participle
• Root: अधि-√स्था (अधिष्ठा) (कृदन्त: अधिष्ठित)
• Form: पुंलिङ्ग, प्रथमा एकवचन; ‘तत्-जात-करण’ इत्यस्य अधिष्ठाता/अधिष्ठितः; (कोशाध्यक्षः) तज्जातकरणाधिष्ठितः = तेषां (रत्न-सार-फल्गु-कुप्यादीनां) जाति-करण (वर्गीकरण/निर्माण-प्रक्रिया/उत्पादन-कारण) पर अधिष्ठानं कृत्वा/अध्यक्षतां कृत्वा

• प्रतिगृह्णीयात्: should accept/receive (officially)
• Type: Verb
• Root: प्रति-√ग्रह् (गृह्णाति)
• Form: विधिलिङ् (optative), परस्मैपद, प्रथमपुरुष, एकवचन; ‘स्वीकरोति/गृह्णीयात्’

Entities Mentioned

• kośādhyakṣa (Treasury Superintendent)
• kośa (treasury)
• ratna (jewels)

More Details

FAQs

What control principle is embedded in this sutra?

Segregation of duties and authenticated handover: the treasury does not accept items without the accountable category officer, reducing pilferage and disputes.

How would this look in modern treasury operations?

Dual authorization, documented handover notes, category-wise custodians, and receipt only against verified requisition/transfer orders.