Sutra 19

Devanagari script

परमसांवत्सरिकः परप्रचारसंक्रान्तो वा पर्युषितः ॥ कZ_०२.६.१९ ॥

Transliteration

paramasāṃvatsarikaḥ parapracāra-saṃkrānto vā paryuṣitaḥ

Translation

“结转/旧”收入是指属于上一年度期间的收入，或因从另一机关/业务（parapracāra）转入而移入本期的收入。

Word by Word

• परम: highest; utmost; extreme
• Type: Adjective
• Root: परम
• Form: प्रातिपदिक; पुंलिङ्गे/नपुंसकलिङ्गे एकवचनम्; प्रथमा (विशेषणरूपेण)

• सांवत्सरिकः: annual; yearly (person/official/category)
• Type: Noun (agent/office)
• Root: सांवत्सरिक
• Form: पुंलिङ्ग; एकवचनम्; प्रथमा; तद्धित (वार्षिक-सम्बन्धी)

• पर: other; another; foreign; enemy’s
• Type: Adjective
• Root: पर
• Form: प्रातिपदिक; (समासपूर्वपद)

• प्रचार: movement; activity; operations; reconnaissance
• Type: Noun
• Root: प्र-चर्
• Form: पुंलिङ्ग; (समासमध्यपद)

• संक्रान्तः: having passed over; transferred; having entered; lapsed
• Type: Participle (past)
• Root: सम्-क्रम्
• Form: कृदन्त (क्त); पुंलिङ्ग; एकवचनम्; प्रथमा; ‘having passed/shifted/entered’

• वा: or
• Type: Particle
• Root: वा
• Form: विकल्पार्थक अव्यय

• पर्युषितः: kept; stayed over; stale; overdue
• Type: Participle (past)
• Root: परि-उष्
• Form: कृदन्त (क्त); पुंलिङ्ग; एकवचनम्; प्रथमा; ‘having stayed/been kept/been overnight’

Entities Mentioned

• other offices/operations (implicit)
• treasury

More Details

FAQs

Why treat transferred collections as 'paryuṣita'?

Because timing and responsibility differ from routine current receipts; it must be traceable to the originating period/office.