Sutra 27

Devanagari script

मासादूर्ध्वं मासद्विशतोत्तरं दण्डं दद्यात् ॥ कZ_०२.७.२७ ॥

Transliteration

māsād ūrdhvaṃ māsadviśatottaraṃ daṇḍaṃ dadyāt

Translation

ଗୋଟିଏ ମାସ ପରେ, ପରବର୍ତ୍ତୀ ପ୍ରତ୍ୟେକ ମାସର ବିଳମ୍ବ ପାଇଁ ଦୁଇଶେ (ଅଧିକ) ଦଣ୍ଡ ଲାଗୁ କରିବା ଉଚିତ।

Word by Word

• मासात्: after a month (from the month)
• Type: Noun
• Root: मास
• Form: पुंलिङ्ग; पञ्चमी-एकवचन; अपादान/काल-निर्देश (ablative of time): 'from/after a month'

• ऊर्ध्वम्: thereafter; after
• Type: Indeclinable
• Root: ऊर्ध्व
• Form: अव्यय; काल/दिशा-अर्थे: 'above; thereafter' (here: thereafter/after)

• मासद्विशत-उत्तरम्: (a fine) exceeding the monthly amount by two hundred (i.e., monthly amount + 200)
• Type: Adjective (numeral compound)
• Root: उत्तर (with मास + द्विशत)
• Form: नपुंसकलिङ्ग; द्वितीया-एकवचन; दण्डम् इति विशेषणम्; अर्थः: 'two hundred (units) more than a month(-rate)' → 'month + 200' (i.e., 200 added to the monthly amount)

• दण्डम्: a fine; penalty
• Type: Noun
• Root: दण्ड
• Form: पुंलिङ्ग; द्वितीया-एकवचन; कर्म (object)

• दद्यात्: should give; should impose (a fine)
• Type: Verb
• Root: दा (दान)
• Form: विधिलिङ् (optative); परस्मैपदम्; प्रथमपुरुष; एकवचन; 'he should give/levy'

Entities Mentioned

• delinquent accounting officer

More Details

FAQs

Why design a per-month penalty rather than a one-time fine?

A recurring penalty converts delay into a continuing cost, aligning incentives toward quick submission and preventing strategic stalling.