Sutra 28
Devanagari script
तस्मादस्याध्यक्षाः संख्यायकलेखकरूपदर्शकनीवीग्राहकोत्तराध्यक्षसखाः कर्मणि कुर्युः ॥ कZ_०२.९.२८ ॥
Transliteration
tasmād asyādhyakṣāḥ saṃkhyāyaka-lekhaka-rūpadarśaka-nīvīgrāhaka-uttarādhyakṣa-sakhāḥ karmaṇi kuryuḥ
Translation
ଏହିପରି ତାଙ୍କ ଚାରିପାଖରେ କାର୍ଯ୍ୟକ୍ଷେତ୍ରରେ ନିରୀକ୍ଷଣ ପାଇଁ ସମକକ୍ଷ ଅଧିକାରୀମାନଙ୍କୁ ରଖିବା ଉଚିତ୍—ହିସାବକର୍ତ୍ତା/ଗଣକ, ଲେଖକ, ମାଲ/ମୁଦ୍ରା ପରୀକ୍ଷକ, ଜମା/ବନ୍ଧକ ଗ୍ରାହକ, ଉଚ୍ଚତର ଅଧ୍ୟକ୍ଷ, ଏବଂ ‘ମିତ୍ର’ (ରୋପିତ ସହଚର)।
Word by Word
तस्मात्therefore; from that (reason)
तस्मात्:
TypePronoun
Rootतद्
Formablative singular (पञ्चमी एकवचन), masculine/neuter; pronominal stem तद्
अस्यof this; his/its
अस्य:
TypePronoun
Rootइदम्
Formgenitive singular (षष्ठी एकवचन), masculine/neuter; pronominal stem इदम्
अध्यक्षाःsuperintendents; overseers
अध्यक्षाः:
TypeNoun
Rootअधि+ईक्ष् (→ अध्यक्ष)
Formnominative plural (प्रथमा बहुवचन), masculine
संख्यायकthe counter; enumerator
संख्यायक:
TypeNoun
Rootसंख्या + यक (agent-noun)
Formnominative singular (प्रथमा एकवचन), masculine; agent noun ‘one who counts/does enumeration’
लेखकscribe; clerk
लेखक:
TypeNoun
Rootलिख् (→ लेखक)
Formnominative singular (प्रथमा एकवचन), masculine; agent noun ‘writer/scribe’
रूपदर्शकform-inspector; examiner
रूपदर्शक:
TypeNoun
Rootरूप + दर्शक
Formnominative singular (प्रथमा एकवचन), masculine; ‘one who inspects appearance/form’
नीवीग्राहकdeposit/pledge receiver
नीवीग्राहक:
TypeNoun
Rootनीवी + ग्राहक
Formnominative singular (प्रथमा एकवचन), masculine; ‘one who takes/receives the nīvī’
उत्तराध्यक्षdeputy superintendent; assistant overseer
उत्तराध्यक्ष:
TypeNoun
Rootउत्तर + अध्यक्ष
Formnominative singular (प्रथमा एकवचन), masculine; ‘subordinate/assistant superintendent’
सखाःassociates; companions
सखाः:
TypeNoun
Rootसखि
Formnominative plural (प्रथमा बहुवचन), masculine
कर्मणिin the work; in the task
कर्मणि:
TypeNoun
Rootकर्मन्
Formlocative singular (सप्तमी एकवचन), neuter
कुर्युःshould do; should perform
कुर्युः:
TypeVerb
Rootकृ
Formoptative (विधिलिङ्), parasmaipada, 3rd person plural
Entities Mentioned
A
adhyakṣa (superintendent)S
saṃkhyāyaka (accountant)L
lekhaka (scribe)R
rūpadarśaka (inspector)N
nīvīgrāhaka (deposit-custodian)U
uttarādhyakṣa (superior officer)S
sakhā (associate/plant)FAQs
Segregation of duties plus layered oversight: accounting, recording, inspection, custody, and supervisory review are distributed across different roles.
They function as embedded observers/informants who can detect informal collusion beyond formal paperwork.