Sutra 29
Devanagari script
ततः परं कोशपूर्वमहोरूपहरं धर्मव्यवहारचरित्रसंस्थानसंकलननिर्वर्तनानुमानचारप्रयोगैरवेक्षेत ॥ कZ_०२.७.२९ ॥
Transliteration
tataḥ paraṃ kośapūrvam ahorūpaharaṃ dharmavyavahāracaritrasaṃsthānasaṃkalananirvartanānumānacāraprayogair avekṣeta
Translation
ఆ తరువాత అతడు కోశాగారంలో నమోదు చేయవలసిన (ఆదాయ-పక్ష) దినసరి ఆదాయ-వివరాన్ని ధర్మం, లావాదేవీలు, ఆచారం, సంస్థాగత ఏర్పాట్లు, సంకలనం, అమలు-ఫలితాలు, అనుమానం మరియు గూఢచారి-ప్రయోగాల ఆధారిత తనిఖీలతో పరిశీలించాలి।
Word by Word
ततःthereafter; then
ततः:
TypePronoun
Rootतद्
Formablative singular (neuter) used adverbially = 'from that/thereafter'
परम्further; next
परम्:
TypeAdjective/Adverb
Rootपर
Formaccusative singular (neuter) used adverbially = 'further/next'
कोशपूर्वम्beginning with the treasury (first of all, the treasury)
कोशपूर्वम्:
TypeAdverb (compound)
Rootकोश + पूर्व
Formaccusative singular (neuter) used adverbially; 'with the treasury first / beginning with the treasury'
अहोरूपहरम्taking note of (changes) by day and by appearance/form
अहोरूपहरम्:
TypeAdjective (compound)
Rootअहोरूप + हर
Formaccusative singular (neuter); qualifies an implied object (e.g., 'collection/assessment'); lit. 'taking (account of) day and form/appearance'
धर्मव्यवहारचरित्रसंस्थानसंकलननिर्वर्तनानुमानचारप्रयोगैःby means of dharma, legal procedure, customary practice, administrative organization, collection, execution/settlement, inference, spies, and practical tests/operations
धर्मव्यवहारचरित्रसंस्थानसंकलननिर्वर्तनानुमानचारप्रयोगैः:
TypeNoun (instrumental plural compound)
Rootधर्म + व्यवहार + चरित्र + संस्थान + संकलन + निर्वर्तन + अनुमान + चार + प्रयोग
Forminstrumental plural; means 'by/through the means of …' (a list of investigative heads/methods)
अवेक्षेतshould examine; should inspect
अवेक्षेत:
TypeVerb
Rootअव्-ईक्ष्
Form3rd person singular, optative (vidhi-liṅ), parasmaipada; 'should observe/examine'
Entities Mentioned
K
kośa (treasury)C
cāra (agents/investigators)FAQs
It blends normative/legal checks (dharma), transactional evidence (vyavahāra), behavioral indicators (caritra), operational outturn (nirvartana), analytic inference (anumāna), and intelligence operations (cāra-prayoga) into one audit framework.