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

Pagkatapos nito, para sa lahat ng kagawaran, dapat niyang isumite sa isang nakasulat na talaan/iskedyul (nibandha) ang mga dapat gawin at ang mga natapos na, ang natitirang balanse, kita at gastos, reserbang salapi (nīvī), pagdalo/lakas ng establisimyento, mga paggalaw/inspeksiyon (pracāra), tala ng asal (caritra), at ang kalagayang pang-operasyon (saṃsthāna).

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.