Sutra 10

Devanagari script

अल्पायतिश्चेन्महाव्ययो भक्षयति ॥ कZ_०२.९.१० ॥

Transliteration

alpāyatiś cen mahāvyayo bhakṣayati

Translation

若收入少而支出大，这表明存在“吞食”——侵吞或流失。

Word by Word

• अल्प-आयतिः: one of small income / low revenue
• Type: Noun
• Root: आयति
• Form: स्त्रीलिङ्ग; प्रथमा-एकवचन; (अल्पा आयतिः) इति विशेषण-विशेष्यभावः

• चेत्: if
• Type: Particle
• Root: चेत्
• Form: अव्यय; शर्त/यदि-अर्थे

• महā-व्ययः: (one with) great expenditure / heavy spending
• Type: Noun
• Root: व्यय
• Form: पुंलिङ्ग; प्रथमा-एकवचन; (महान् व्ययः) इति विशेषण-विशेष्यभावः

• भक्षयति: consumes / devours (i.e., exhausts resources)
• Type: Verb
• Root: भक्ष्
• Form: लट्-लकार; परस्मैपद; प्रथम-पुरुष; एकवचन; सकर्मक

Entities Mentioned

• revenue/receipts (āyati)
• expenditure (vyaya)

More Details

FAQs

What is the implied audit test in this verse?

Compare expected/actual receipts against expenditures; an unfavorable gap is treated as a corruption indicator requiring investigation.