Sutra 27
Devanagari script
मासादूर्ध्वं मासद्विशतोत्तरं दण्डं दद्यात् ॥ कZ_०२.७.२७ ॥
Transliteration
māsād ūrdhvaṃ māsadviśatottaraṃ daṇḍaṃ dadyāt
Translation
一个月期满后，应按每再延误一月加罚二百（以上）。
Word by Word
मासात्after a month (from the month)
मासात्:
TypeNoun
Rootमास
Formपुंलिङ्ग; पञ्चमी-एकवचन; अपादान/काल-निर्देश (ablative of time): 'from/after a month'
ऊर्ध्वम्thereafter; after
ऊर्ध्वम्:
TypeIndeclinable
Rootऊर्ध्व
Formअव्यय; काल/दिशा-अर्थे: 'above; thereafter' (here: thereafter/after)
मासद्विशत-उत्तरम्(a fine) exceeding the monthly amount by two hundred (i.e., monthly amount + 200)
मासद्विशत-उत्तरम्:
TypeAdjective (numeral compound)
Rootउत्तर (with मास + द्विशत)
Formनपुंसकलिङ्ग; द्वितीया-एकवचन; दण्डम् इति विशेषणम्; अर्थः: 'two hundred (units) more than a month(-rate)' → 'month + 200' (i.e., 200 added to the monthly amount)
दण्डम्a fine; penalty
दण्डम्:
TypeNoun
Rootदण्ड
Formपुंलिङ्ग; द्वितीया-एकवचन; कर्म (object)
दद्यात्should give; should impose (a fine)
दद्यात्:
TypeVerb
Rootदा (दान)
Formविधिलिङ् (optative); परस्मैपदम्; प्रथमपुरुष; एकवचन; 'he should give/levy'
Entities Mentioned
D
delinquent accounting officerFAQs
A recurring penalty converts delay into a continuing cost, aligning incentives toward quick submission and preventing strategic stalling.