Sutra 10
Devanagari script
सिद्धं कालमप्राप्तं करोत्यप्राप्तं प्राप्तं वेत्यवस्तारः ॥ कZ_०२.८.१० ॥
Transliteration
siddhaṃ kālam aprāptaṃ karoty aprāptaṃ prāptaṃ vety avastāraḥ
Translation
“Avastāra”指把已到期的当作未到期（延迟收取），或把未到期的当作已到期（提前收取）。
Word by Word
सिद्धम्(what is) already accomplished/settled
सिद्धम्:
TypeAdjective (PPP used adjectivally)
Rootसिध्
Formकृदन्त (क्त), नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; ‘सिद्ध’ = accomplished/settled
कालम्the time; the proper time
कालम्:
TypeNoun
Rootकाल
Formपुंलिङ्ग, एकवचन, द्वितीया
अप्राप्तम्not obtained; not yet arrived (not yet due)
अप्राप्तम्:
TypeAdjective (PPP used adjectivally)
Rootप्राप् (with neg. a-)
Formकृदन्त (क्त) with नञ्/अ-निषेध; नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया
करोतिdoes; makes
करोति:
TypeVerb
Rootकृ
Formलट्, परस्मैपद, प्रथमपुरुष, एकवचन
अप्राप्तम्what is not yet obtained/attained
अप्राप्तम्:
TypeAdjective (PPP used adjectivally)
Rootप्राप् (with neg. a-)
Formकृदन्त (क्त) with नञ्/अ-निषेध; नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया
प्राप्तम्what is obtained/has arrived
प्राप्तम्:
TypeAdjective (PPP used adjectivally)
Rootप्राप्
Formकृदन्त (क्त), नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया
वाor
वा:
TypeParticle
Rootवा
Formनिपात; विकल्पार्थे (‘or’)
इतिthus; so (marking the quoted characterization)
इति:
TypeQuotative particle
Rootइति
Formनिपात; इत्यर्थे/उद्धरणसमाप्तौ
अवस्तारःoverstepping; improper extension; acting out of due order
अवस्तारः:
TypeNoun
Rootअव-स्तॄ
Formपुंलिङ्ग, एकवचन, प्रथमा; ‘अवस्तार’ = improper extension/overstepping (lit. ‘spreading down/out’)
Entities Mentioned
R
revenue due (implicit)C
collecting officials (implicit)FAQs
Premature collection burdens subjects and disrupts production; delayed collection creates arrears, rent-seeking opportunities, and fiscal instability.