Sutra 36

Devanagari script

नीवीमवलिखतो द्विगुणः ॥ कZ_०२.७.३६ ॥

Transliteration

nīvīm avalikhato dviguṇaḥ

Translation

หากปลอมแปลงยอดคงเหลือที่ยกไป (นีวี) โทษปรับเป็นสองเท่า

Word by Word

• नीवीम्: the balance/reserve (nīvī)
• Type: Noun
• Root: नीवी
• Form: स्त्रीलिङ्ग; द्वितीया-एकवचन; कर्मपद (object)

• अवलिखतः: of the one who writes down/understates (the balance)
• Type: Verb (participle)
• Root: अव√लिख्
• Form: वर्तमान-कृदन्त (शतृ); परस्मैपदी; प्रथमा-एकवचन; पुंलिङ्ग; कर्तृवाचक—‘(यः) अवलिखति’

• द्विगुणः: (is) double (in amount)
• Type: Adjective (used predicatively)
• Root: द्वि + गुण
• Form: पुंलिङ्ग; प्रथमा-एकवचन; विशेषण—‘द्विगुणः (दण्डः/दायः)’ इति अव्यक्त-शेष (ellipsis)

Entities Mentioned

• accounting personnel

More Details

FAQs

What makes nīvī falsification especially serious?

It corrupts the baseline for future accounts, allowing sustained concealment of shortages or embezzlement across periods.