Sutra 33

Devanagari script

व्युष्टदेशकालमुखानुवर्तनरूपलक्षणप्रमाणनिक्षेपभाजनगोपायकैश्च नीवीं समानयेत् ॥ कZ_०२.७.३३ ॥

Transliteration

vyuṣṭadeśakālamukhānuvartanarūpalakṣaṇapramāṇanikṣepabhājanagopāyakaiś ca nīvīṃ samānayet

Translation

Ông ta phải đối chiếu và chuyển tiếp số dư (nīvī) bằng cách kiểm tra: địa điểm và thời gian đã trôi qua, trình tự và các đề mục (mukha) của các bút toán, sự phù hợp với mệnh lệnh, hình dạng và dấu hiệu nhận dạng của vật phẩm, số đo/trọng lượng, các khoản ký gửi, đồ chứa, và các phương thức bảo quản/giữ gìn.

Word by Word

• व्युष्ट: previous, elapsed
• Type: Adjective
• Root: √वस् (वसँ निवासे) / व्युष्ट (ppp. of √वस्/√उष् in sense ‘dawned/passed’ used adjectivally)
• Form: प्रथमा/द्वितीया? (समासपूर्वपद; here used as first member in compound); नपुंसकलिङ्ग/पुंलिङ्ग depending on head; ‘elapsed/previous’

• देश: place, region
• Type: Noun
• Root: देश
• Form: समासमध्यपद; पुंलिङ्ग; ‘place/region’

• काल: time
• Type: Noun
• Root: काल
• Form: समासमध्यपद; पुंलिङ्ग; ‘time’

• मुख: face/front; heading
• Type: Noun
• Root: मुख
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘face/front; opening; heading’

• अनुवर्तन: follow-up, conformity, tracing
• Type: Noun (action noun)
• Root: anu-√vṛt (वृतँ वर्तने)
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘following, conformity, subsequent tracing’

• रूप: form, appearance
• Type: Noun
• Root: रूप
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘form/appearance’

• लक्षण: mark, characteristic
• Type: Noun
• Root: लक्षण
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘mark, characteristic’

• प्रमाण: measure, standard; proof
• Type: Noun
• Root: प्रमाण
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘measure, standard, proof’

• निक्षेप: deposit, entrustment
• Type: Noun
• Root: ni-√kṣip (क्षिपँ प्रेरणे/क्षेपणे)
• Form: समासमध्यपद; पुंलिङ्ग; ‘deposit, placing down’

• भाजन: vessel, container
• Type: Noun
• Root: भाजन
• Form: समासमध्यपद; नपुंसकलिङ्ग; ‘vessel, container; receptacle’

• गोपायकैः: by the custodians/guards
• Type: Noun (agent)
• Root: gopāyaka (from causative/intensive of √gup/√gop ‘to protect/guard’)
• Form: तृतीया बहुवचन; पुंलिङ्ग; ‘by/with guards/protectors; custodians’

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय; ‘and’

• नीवीं: the stock/store (capital)
• Type: Noun
• Root: नीवी
• Form: द्वितीया एकवचन; स्त्रीलिङ्ग; ‘stock, store; capital (fund)’

• समानयेत्: should bring/produce (for verification)
• Type: Verb
• Root: sam-ā-√nī (नीञ् प्रापणे/नयने)
• Form: विधिलिङ् (optative) परस्मैपद, प्रथमपुरुष एकवचन; ‘he should bring/produce/collect together’

Entities Mentioned

• ādhyakṣa (superintendent)
• storehouse/accounts staff

More Details

FAQs

What is the administrative purpose of listing place/time, headings, marks, measures, deposits, and containers together?

It creates a multi-factor audit trail: documentary consistency (headings/sequence/orders) plus physical verification (marks/measures/containers) plus custody controls (deposits/safeguarding).

What does nīvī mean here?

The carried-forward balance—stock or value remaining on hand—reconciled from records and physical verification.