Sutra 12
Devanagari script
क्लृप्तम् (कॢप्तम्) आयं परिहापयति व्ययं वा विवर्धयतीति परिहापणम् ॥ कZ_०२.८.१२ ॥
Transliteration
klṛptam (kḷptam) āyaṃ parihāpayati vyayaṃ vā vivardhayatīti parihāpaṇam
Translation
‘Parihāpaṇa’ ialah apabila seseorang menyebabkan hasil yang telah ditetapkan (yang sepatutnya diterima) berkurang, atau menyebabkan perbelanjaan meningkat.
Word by Word
कॢप्तम्(that which is) fixed/assessed/settled
कॢप्तम्:
TypeParticiple (Verbal adjective)
Rootकॢप्
Formकृदन्त; क्त-प्रत्ययान्त; नपुंसकलिङ्ग; एकवचन; प्रथमा/द्वितीया (contextually ‘established/assessed [revenue]’)
आयम्income, revenue
आयम्:
TypeNoun
Rootइ (एति) / आय (as noun-stem)
Formपुंलिङ्ग; एकवचन; द्वितीया
परिहापयतिcauses to diminish; makes (it) fall short
परिहापयति:
TypeVerb
Rootहापय् (causative of √हा)
Formलट्; परस्मैपद; प्रथमपुरुष; एकवचन; णिच् (causative)
व्ययम्expenditure, outlay
व्ययम्:
TypeNoun
Rootवि + इ (→ व्यय as noun-stem)
Formपुंलिङ्ग; एकवचन; द्वितीया
वाor
वा:
TypeParticle
Rootवा
Formविकल्पार्थक-अव्यय (disjunctive)
विवर्धयतिincreases; augments
विवर्धयति:
TypeVerb
Rootवृध्
Formलट्; परस्मैपद; प्रथमपुरुष; एकवचन; उपसर्ग: वि-
इतिthus; (so) called
इति:
TypeQuotative particle
Rootइति
Formउद्धरण/निगमनार्थक-अव्यय
परिहापणम्‘loss/defalcation’: that which causes a shortfall in income or an increase in expenditure
परिहापणम्:
TypeNoun
Rootहापण (from causative √हा; noun of action)
Formनपुंसकलिङ्ग; एकवचन; प्रथमा; भाववाचक-नाम (action-noun)
Entities Mentioned
R
revenue office (context)E
expenditure authority (context)FAQs
Because both harm the treasury’s net position; the administrative intent is to police the budget from both sides—collection and disbursement.