Sutra 3

Devanagari script

ततः सर्वाधिकरणानां करणीयं सिद्धं शेषमायव्ययौ नीवीमुपस्थानं प्रचारं चरित्रं संस्थानं च निबन्धेन प्रयच्छेत् ॥ कZ_०२.७.०३ ॥

Transliteration

tataḥ sarvādhikaraṇānāṃ karaṇīyaṃ siddhaṃ śeṣam āyavyayau nīvīm upasthānaṃ pracāraṃ caritraṃ saṃsthānaṃ ca nibandhena prayacchet.

Translation

பின்னர் அனைத்து துறைகளுக்கும் எழுதப்பட்ட அட்டவணை/பட்டியல் (நிபந்த) மூலம்—செய்ய வேண்டியது, செய்து முடித்தது, மீதம், வரவு-செலவு, பண இருப்பு (நீவீ), வருகை/அமைப்பு-பலன், சுற்றுப்பயணம்/ஆய்வு (ப்ரசார), நடத்தைப் பதிவு (சரித்ர), மற்றும் செயல்நிலை (ஸம்ஸ்தான)—ஆகியவற்றை சமர்ப்பிக்க வேண்டும்.

Word by Word

• ततः: then; thereafter
• Type: Pronoun/Adverb
• Root: तद्
• Form: अव्यय; तस्मात्/ततः = ‘thereupon/then’ (ablatival adverb)

• सर्वाधिकरणानाम्: of all departments/offices
• Type: Noun
• Root: अधिकरण
• Form: षष्ठी-बहुवचन; नपुंसकलिङ्ग; ‘सर्व’ + ‘अधिकरण’

• करणीयम्: what is to be done; duties
• Type: Gerundive (Verbal adjective)
• Root: कृ
• Form: कृ-धातु; अनीयर्/यत्-प्रत्ययार्थक कर्तव्यतावाचक; नपुंसकलिङ्ग एकवचन प्रथमा/द्वितीया (contextually object of ‘प्रयच्छेत्’)

• सिद्धम्: accomplished; completed
• Type: Past participle (Verbal adjective)
• Root: सिध्
• Form: क्त-प्रत्यय; नपुंसकलिङ्ग एकवचन प्रथमा/द्वितीया; ‘accomplished/established’

• शेषम्: the remainder; what is left
• Type: Noun/Adjective
• Root: शेष
• Form: नपुंसकलिङ्ग एकवचन प्रथमा/द्वितीया; ‘remaining’

• आयव्ययौ: income and expenditure
• Type: Noun (dual)
• Root: आय; व्यय
• Form: पुंलिङ्ग द्विवचन (प्रथमा/द्वितीया); ‘income and expenditure’

• नीवीम्: capital; reserve stock
• Type: Noun
• Root: नीवी
• Form: स्त्रीलिङ्ग एकवचन द्वितीया; ‘capital/stock’

• उपस्थानम्: attendance; reporting
• Type: Noun
• Root: उपस्थान
• Form: नपुंसकलिङ्ग एकवचन द्वितीया; ‘attendance/presence’

• प्रचारम्: movement; operations; circulation
• Type: Noun
• Root: प्रचार
• Form: पुंलिङ्ग एकवचन द्वितीया; ‘movement/circulation’

• चरित्रम्: conduct; record of behaviour
• Type: Noun
• Root: चरित्र
• Form: नपुंसकलिङ्ग एकवचन द्वितीया; ‘conduct/record’

• संस्थानम्: organization; arrangement; establishment
• Type: Noun
• Root: संस्थान
• Form: नपुंसकलिङ्ग एकवचन द्वितीया; ‘arrangement/organization’

• च: and
• Type: Particle
• Root: च
• Form: अव्यय; समुच्चयार्थक

• निबन्धेन: by a written record; in a documented manner
• Type: Noun
• Root: निबन्ध
• Form: पुंलिङ्ग एकवचन तृतीया; ‘by means of a written record/bond’

• प्रयच्छेत्: should hand over; should submit
• Type: Verb
• Root: प्र-यम् (यच्छ्)
• Form: लोट्/विधिलिङ्?—विधिलिङ् (optative) परस्मैपद, प्रथमपुरुष एकवचन; ‘should give/hand over/submit’

Entities Mentioned

• sarvādhikaraṇa (all departments)

More Details

FAQs

What is the administrative purpose of requiring a 'nibandha' for all departments?

To standardize departmental reporting so the king can compare plans vs. completion, reconcile cash/balances, and detect leakage or negligence across offices.

Why are 'upasthāna' and 'pracāra' listed alongside financial items?

Kauṭilya treats financial integrity as inseparable from staffing and field activity: absenteeism and untracked movements create conditions for misappropriation.