Sutra 10
Devanagari script
विक्षेपव्याधितान्तरारम्भशेषं च व्ययप्रत्यायः ॥ कZ_०२.१५.१० ॥
Transliteration
vikṣepa-vyādhita-antara-ārambha-śeṣaṃ ca vyaya-pratyāyaḥ.
Translation
因挪用/侵吞、疾病、中断以及未完工余项所致的短缺，应归入「vyaya-pratyāya」——即作为支出/可计入的损失入账，并注明原因。
Word by Word
विक्षेपdistraction; obstruction; diversion
विक्षेप:
TypeNoun
Rootवि-क्षिप्
Formपुंलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद)
व्याधितafflicted; sick; incapacitated
व्याधित:
TypeAdjective (Kṛdanta)
Rootव्याधि (√व्यध्/व्याध्)
Formभूतकृदन्त (क्त); नपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद)
अन्तरintervening; obstacle; interruption
अन्तर:
TypeNoun/Adjective
Rootअन्तर
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद)
आरम्भundertaking; commencement; enterprise
आरम्भ:
TypeNoun
Rootआ-रभ्
Formपुंलिङ्ग; प्रथमा/द्वितीया एकवचन (समासपूर्वपद)
शेषम्remainder; what is left
शेषम्:
TypeNoun/Adjective
Rootशिष् (शेष)
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन; (समासोत्तरपद)
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्यय
व्ययexpenditure; outlay
व्यय:
TypeNoun
Rootवि-इ (व्यय)
Formपुंलिङ्ग; (समासपूर्वपद)
प्रत्यायःverification/settlement (proof) of expenditure
प्रत्यायः:
TypeNoun
Rootप्रति-इ (प्रत्यय/प्रत्याय)
Formपुंलिङ्ग; प्रथमा एकवचन; समासः—व्यय-प्रत्यायः (षष्ठी/कर्मधारय-भावः: ‘व्ययस्य प्रत्यायः’ = expenditure’s verification/settlement)
Entities Mentioned
W
workshop laborers (implied)S
supervisors (implied)A
auditors (implied)FAQs
To require that losses/shortfalls be booked with explicit causation, separating legitimate operational disruptions from suspect diversion.
It is explicitly named as diversion, signaling heightened scrutiny and potential punitive/disciplinary follow-up.