Sutra 21
Devanagari script
यथाकालमनागतानामपुस्तकभाण्डनीवीकानां वा देयदशबन्धो दण्डः ॥ कZ_०२.७.२१ ॥
Transliteration
yathākālam anāgatānām apustakabhāṇḍanīvīkānāṃ vā deyadaśabandho daṇḍaḥ
Translation
对未按约定时间到场者——或到场却未携带所需账簿、库存记录或 nīvī 账目者——处罚为缴纳十 paṇa（dasha-bandha）罚金。
Word by Word
यथाas, according to
यथा:
TypeIndeclinable
Rootयथा
Formअव्यय; उपमान/प्रकारवाचक (as/according to)
कालम्(at) the proper time; due time
कालम्:
TypeNoun
Rootकाल
Formपुंलिङ्ग; द्वितीया-एकवचन; (क्रियाविशेषणवत्) ‘समये/यथासमयम्’
अनागतानाम्of those who have not arrived (in time)
अनागतानाम्:
TypeAdjective (used substantively)
Rootअनागत
Formपुं/नपुं; षष्ठी-बहुवचन; ‘अनागत’ = न आगत (not arrived)
अपुस्तकwithout a register/document
अपुस्तक:
TypeAdjective
Rootअपुस्तक
Formनपुंसकलिङ्ग; (समासपूर्वपद/विशेषण) ‘पुस्तक’ (register/document) + अ- (negation)
भाण्डgoods, merchandise
भाण्ड:
TypeNoun
Rootभाण्ड
Formनपुंसकलिङ्ग; (समासपूर्वपद) ‘goods/wares’
नीवीकानाम्of merchants/traders
नीवीकानाम्:
TypeNoun
Rootनीवीक
Formपुंलिङ्ग; षष्ठी-बहुवचन; ‘नीवीक’ = व्यापारी/वणिक् (merchant/trader)
वाor
वा:
TypeIndeclinable
Rootवा
Formअव्यय; विकल्पार्थक (or)
देयpayable; due (amount)
देय:
TypeAdjective (gerundive)
Rootदेय
Formनपुंसकलिङ्ग; प्रथमा-एकवचन; ‘देय’ = दातव्य/प्रदातव्य (to be paid)
दशten
दश:
TypeNumeral
Rootदश
Formसंख्यावाचक; (समासपूर्वपद) ‘ten’
बन्धःa tenfold multiple
बन्धः:
TypeNoun
Rootबन्ध
Formपुंलिङ्ग; प्रथमा-एकवचन; ‘दशबन्धः’ = दशगुणबन्धः/दशगुणः (tenfold)
दण्डःthe fine/penalty
दण्डः:
TypeNoun
Rootदण्ड
Formपुंलिङ्ग; प्रथमा-एकवचन; विधेय (predicate nominative)
Entities Mentioned
A
auditees/accountants (implicit)FAQs
To prevent strategic delay and document destruction, ensuring audits occur with complete primary records.