Sutra 1

Devanagari script

समाहर्तृप्रदेष्टारः पूर्वमध्यक्षाणामध्यक्षपुरुषाणां च नियमनं कुर्युः ॥ कZ_०४.९.०१ ॥

Transliteration

samāhartṛpradeṣṭāraḥ pūrvamadhyakṣāṇām adhyakṣapuruṣāṇāṃ ca niyamanaṃ kuryuḥ

Translation

萨摩阿哈特利（总税收征收官）与普拉德什塔（地区总监）应首先对各部门监督官及其属员实行控制与监督。

Word by Word

• समाहर्तृप्रदेष्टारः: The Samāhartṛs (revenue superintendents/treasurers) and the Pradeṣṭṛs (provincial administrators)
• Type: Noun
• Root: समाहर्तृ; प्रदेष्टृ
• Form: प्रथमा-बहुवचनम् (पुंलिङ्गः); द्वन्द्व-समासः (समाहर्तृ + प्रदेष्टृ)

• पूर्वम्: first; beforehand
• Type: Adverb
• Root: पूर्व
• Form: अव्ययम् (क्रियाविशेषणम्)

• अध्यक्षाणाम्: of the superintendents (department heads)
• Type: Noun
• Root: अध्यक्ष
• Form: षष्ठी-बहुवचनम् (पुंलिङ्गः)

• अध्यक्षपुरुषाणाम्: and of the personnel/agents of the superintendents
• Type: Noun
• Root: अध्यक्षपुरुष
• Form: षष्ठी-बहुवचनम् (पुंलिङ्गः); षष्ठी-तत्पुरुषः (अध्यक्षस्य पुरुषाः)

• च: and
• Type: Particle
• Root: च
• Form: अव्ययम् (समुच्चयार्थक-निपातः)

• नियमनम्: regulation/control (supervision)
• Type: Noun
• Root: नियमन
• Form: द्वितीया-एकवचनम् (नपुंसकलिङ्गः); कर्मपदम्

• कुर्युः: should do; should carry out
• Type: Verb
• Root: कृ
• Form: विधिलिङ् (optative), परस्मैपदम्, प्रथम-पुरुषः, बहुवचनम्; धातुः: कृ (करोति)

Entities Mentioned

• samāhartṛ
• pradeṣṭā
• adhyakṣa
• adhyakṣa-puruṣa

More Details

FAQs

Why does Kauṭilya prioritize regulating superintendents and their staff first?

Because leakage and fraud typically originate within state departments; establishing control over officials is the prerequisite for enforcing penalties and protecting revenue.

What modern governance idea does this sutra resemble?

Internal controls and supervisory/audit mechanisms over line departments and their personnel.