Sutra 4
Devanagari script
प्रतिबन्धः प्रयोगो व्यवहारोऽवस्तारः परिहापणमुपभोगः परिवर्तनमपहारश्चेति कोशक्षयः ॥ कZ_०२.८.०४ ॥
Transliteration
pratibandhaḥ prayogo vyavahāro'vastāraḥ parihāpaṇam upabhogaḥ parivartanam apahāraś ceti kośakṣayaḥ
Translation
କୋଷକ୍ଷୟ ଏହି କାରଣରୁ ହୁଏ: ପ୍ରତିବନ୍ଧ/ଅବରୋଧ, ବ୍ୟୟ/ବିତରଣର ଦୁରୁପଯୋଗ, ଅନିୟମିତ ବାଣିଜ୍ୟିକ ବ୍ୟବହାର, ସମୟ ପୂର୍ବରୁ ଆଦାୟ, ଅନ୍ୟାୟ ଛାଡ଼/ମାଫି, ଅନଧିକୃତ ଉପଭୋଗ, ପରିବର୍ତ୍ତନ/ବଦଳ, ଏବଂ ଗବନ/ଅପହାର।
Word by Word
प्रतिबन्धःobstruction; stoppage (of revenue/collection)
प्रतिबन्धः:
TypeNoun
Root√बन्ध् (bandh) / प्रतिबन्ध (pratibandha)
Formपुंलिङ्ग; प्रथमा-एकवचन
प्रयोगःapplication/employment; (mis)use, expenditure in practice
प्रयोगः:
TypeNoun
Rootप्र-√युज् (yuj) → प्रयोग (prayoga)
Formपुंलिङ्ग; प्रथमा-एकवचन
व्यवहारःlegal dispute/transaction; litigation (leading to loss)
व्यवहारः:
TypeNoun
Rootवि-√हृ (hṛ) / व्यवहार (vyavahāra)
Formपुंलिङ्ग; प्रथमा-एकवचन
अवस्तारःdiminution; reduction/abatement (of assets/value)
अवस्तारः:
TypeNoun
Rootअव-√स्तॄ (stṝ) → अवस्तार (avastāra)
Formपुंलिङ्ग; प्रथमा-एकवचन
परिहापणम्causing loss; diminution; wastage
परिहापणम्:
TypeNoun
Rootपरि-√हा (hā) → परिहापन (parihāpana)
Formनपुंसकलिङ्ग; प्रथमा-एकवचन
उपभोगःenjoyment/use; (often) unauthorized consumption
उपभोगः:
TypeNoun
Rootउप-√भुज् (bhuj) → उपभोग (upabhoga)
Formपुंलिङ्ग; प्रथमा-एकवचन
परिवर्तनम्exchange/substitution; alteration (leading to loss)
परिवर्तनम्:
TypeNoun
Rootपरि-√वृत् (vṛt) → परिवर्तन (parivartana)
Formनपुंसकलिङ्ग; प्रथमा-एकवचन
अपहारःtheft; embezzlement; misappropriation
अपहारः:
TypeNoun
Rootअप-√हृ (hṛ) → अपहार (apahāra)
Formपुंलिङ्ग; प्रथमा-एकवचन
चand
च:
TypeParticle
Rootच (ca)
Formअव्यय; समुच्चयार्थक
इतिthus; namely
इति:
TypeParticle
Rootइति (iti)
Formअव्यय; इत्यर्थे (उद्धरण/समापन-सूचक)
कोशक्षयःdepletion of the treasury; fiscal loss
कोशक्षयः:
TypeNoun
Rootकोश (kośa) + क्षय (kṣaya)
Formपुंलिङ्ग; प्रथमा-एकवचन; षष्ठी-तत्पुरुषः (कोशस्य क्षयः)
Entities Mentioned
K
kośa (treasury)O
officials/agents (implicit)FAQs
It provides a checklist of common revenue and expenditure leakages, enabling targeted controls: audit trails, approvals, timing rules, and anti-fraud measures.