Sutra 33

Devanagari script

सम्निधाता कृतावस्थमन्यैः कोशप्रवेश्यं प्रतिगृह्णाति समाहर्ता तु पूर्वमर्थमात्मनः कृत्वा पश्चाद् राजार्थं करोति प्रणाशयति वा परस्वादाने च स्वप्रत्ययश्चरतीति ॥ कZ_०८.४.३३ ॥

Transliteration

samnidhātā kṛtāvasthamanyaiḥ kośapraveśyaṃ pratigṛhṇāti samāhartā tu pūrvamarthamātmanaḥ kṛtvā paścād rājārthaṃ karoti praṇāśayati vā parasvādāne ca svapratyayaścaratīti

Translation

سمْنِدھاتا وہ مال/رقم وصول کرتا ہے جسے دوسرے لوگ پہلے ہی اس حالت میں لا چکے ہوں کہ خزانے میں جمع کیا جا سکے؛ مگر سماہرتا پہلے آمدنی کو اپنا بنا لیتا ہے، پھر بعد میں اسے بادشاہ کے لیے جمع کرتا ہے—یا اسے ضائع کر دیتا ہے؛ اور دوسرے کی ملکیت لیتے وقت وہ اپنی ہی یقین دہانی/اپنی ہی صوابدید پر چلتا ہے۔

Word by Word

सम्निधाताthe superintendent of deposits / store-keeper

कृतावस्थम्in a settled/adjusted state (i.e., duly made up/entered)

अन्यैःby others

कोशप्रवेश्यम्to be deposited/credited into the treasury

प्रतिगृह्णातिreceives (accepts)

समाहर्ताthe collector (revenue officer)

तुbut / whereas

पूर्वम्first / earlier

अर्थम्money/amount (wealth)

आत्मनःfor himself / of himself

कृत्वाhaving made (having appropriated/treated as his)

पश्चात्afterwards

राजार्थम्for the king/state (purpose)

करोतिdoes / makes (it)

प्रणाशयतिdestroys / makes it disappear

वाor

परस्वादानेin taking another’s property (misappropriation)

चand

स्वप्रत्ययःone’s own assurance/conviction (self-serving plea)

चरतिacts / proceeds (conducts himself)

इतिthus

Entities Mentioned

samnidhātā (treasurer)

samāhartā (revenue collector)

kośa (treasury)

FAQs

What audit implication follows from this verse?

Collection points require stronger controls than mere custody, because diversion occurs before funds become ‘treasury-ready’.