Sutra 23

Devanagari script

नित्यो नित्योत्पादिको लाभो लाभोत्पादिक इति व्ययः ॥ कZ_०२.६.२३ ॥

Transliteration

nityo nityotpādiko lābho lābhotpādika iti vyayaḥ

Translation

May dalawang uri ang kita: (i) nitya—regular/paulit-ulit; at (ii) nityotpādika—kitang lumilikha (o lumalabas) ng regular na kita. Ang paggasta ay yaong lumilikha ng tubo (lābhotpādika).

Word by Word

• नित्यः: permanent, recurring (regular)
• Type: Adjective
• Root: नित्य
• Form: पुंलिङ्ग, प्रथमा-एकवचन; विशेषण (लाभः इत्यस्य)

• नित्य-उत्पादिकः: regularly revenue-producing
• Type: Adjective (compound)
• Root: उत्पादिक (उत्पाद् + ण्वुल्/इक)
• Form: पुंलिङ्ग, प्रथमा-एकवचन; विशेषण (लाभः इत्यस्य)

• लाभः: gain; income; revenue
• Type: Noun
• Root: लाभ
• Form: पुंलिङ्ग, प्रथमा-एकवचन; कर्तृ/विषय (परिभाषा-वाक्ये)

• लाभ-उत्पादिकः: gain-producing; revenue-generating
• Type: Adjective (compound)
• Root: उत्पादिक (उत्पाद् + ण्वुल्/इक)
• Form: पुंलिङ्ग, प्रथमा-एकवचन; विशेषण (व्ययः इत्यस्य)

• इति: thus; as (so defined)
• Type: Particle/Quotative
• Root: इति
• Form: अव्यय; परिभाषा/उद्धरण-चिह्न

• व्ययः: expenditure; outlay; expense
• Type: Noun
• Root: व्यय
• Form: पुंलिङ्ग, प्रथमा-एकवचन; विधेय (परिभाषा)

Entities Mentioned

• nitya (recurring income)
• nityotpādika (income-producing base)
• vyaya (expenditure)
• lābha (profit)

More Details

FAQs

How does Kauṭilya distinguish between nitya and nityotpādika?

Nitya is the recurring flow itself; nityotpādika refers to the source or activity that generates a recurring flow.

What is the policy implication of defining vyaya as lābhotpādika?

State spending should be evaluated and prioritized by its capacity to generate returns (profit/revenue), not merely by outlay.