Sutra 36
Devanagari script
नीवीमवलिखतो द्विगुणः ॥ कZ_०२.७.३६ ॥
Transliteration
nīvīm avalikhato dviguṇaḥ
Translation
伪造结转余额（nīvī）者，罚加倍。
Word by Word
नीवीम्the balance/reserve (nīvī)
नीवीम्:
TypeNoun
Rootनीवी
Formस्त्रीलिङ्ग; द्वितीया-एकवचन; कर्मपद (object)
अवलिखतःof the one who writes down/understates (the balance)
अवलिखतः:
TypeVerb (participle)
Rootअव√लिख्
Formवर्तमान-कृदन्त (शतृ); परस्मैपदी; प्रथमा-एकवचन; पुंलिङ्ग; कर्तृवाचक—‘(यः) अवलिखति’
द्विगुणः(is) double (in amount)
द्विगुणः:
TypeAdjective (used predicatively)
Rootद्वि + गुण
Formपुंलिङ्ग; प्रथमा-एकवचन; विशेषण—‘द्विगुणः (दण्डः/दायः)’ इति अव्यक्त-शेष (ellipsis)
Entities Mentioned
A
accounting personnelFAQs
It corrupts the baseline for future accounts, allowing sustained concealment of shortages or embezzlement across periods.