Adhyakshaprachara Adhyaya 6 Sutra 12 - Arthashastra | Urdu | Vedapath

Kautilya

Sutra 12

Devanagari script

राजवर्षं मासः पक्षो दिवसश्च व्युष्टम् वर्षाहेमन्तग्रीष्माणां तृतीयसप्तमा दिवसोनाः पक्षाः शेषाः पूर्णाः पृथगधिमासकः इति कालः ॥ कZ_०२.६.१२ ॥

Transliteration

rājavarṣaṃ māsaḥ pakṣo divasaś ca vyuṣṭam varṣāhemantagrīṣmāṇāṃ tṛtīya-saptamā divasonāḥ pakṣāḥ śeṣāḥ pūrṇāḥ pṛthag-adhimāsakaḥ iti kālaḥ

Translation

شاہی حساب کتاب کے لیے وقت کی گنتی یوں ہے: شاہی سال، مہینہ، پندرہ روزہ (پکش)، دن اور ویُشٹ (گزرا ہوا دن)۔ برسات، ہیمَنت اور گرمی کے موسموں میں بعض پکش تیسرے یا ساتویں دن تک کم ہو جاتے ہیں؛ باقی پکش پورے ہوتے ہیں۔ ادھِماس (اضافی مہینہ) الگ شمار کیا جاتا ہے۔ یہی وقت کا معیار ہے۔

Word by Word

राजवर्षम्the king’s (administrative) year

मासःa month

पक्षःa fortnight

दिवसःa day

चand

व्युष्टम्the dawn / daybreak (as a time-marker)

वर्षाof the rainy season(s)

हेमन्तof hemanta (winter)

ग्रीष्माणाम्of summer(s)

तृतीयthe third (ones)

सप्तमाःthe seventh (ones)

दिवसdays

ऊनाःdeficient (by)

पक्षाःfortnights

शेषाःthe remaining

पूर्णाःcomplete / full

पृथक्separately

अधिमासकःan intercalary month (leap month)

इतिthus

कालःtime (the system of time-reckoning)

Entities Mentioned

king (royal administration)

treasury/accounting office (implicit)

FAQs

Why does Kautilya define a specific time-standard in a treasury chapter?

To ensure uniform accounting periods across offices, enabling consistent reporting, reconciliation, and audit.

What is the administrative purpose of mentioning an intercalary month separately?

To prevent distortion of annual totals and to keep revenue/expenditure comparisons consistent across years.