Sutra 33
Devanagari script
सम्निधाता कृतावस्थमन्यैः कोशप्रवेश्यं प्रतिगृह्णाति समाहर्ता तु पूर्वमर्थमात्मनः कृत्वा पश्चाद् राजार्थं करोति प्रणाशयति वा परस्वादाने च स्वप्रत्ययश्चरतीति ॥ कZ_०८.४.३३ ॥
Transliteration
samnidhātā kṛtāvasthamanyaiḥ kośapraveśyaṃ pratigṛhṇāti samāhartā tu pūrvamarthamātmanaḥ kṛtvā paścād rājārthaṃ karoti praṇāśayati vā parasvādāne ca svapratyayaścaratīti
Translation
库藏官接收的是他人已整理妥当、可入国库之物；而征收官则先将收入据为己有，之后才作为王家收入去办理——或干脆将其毁弃；并且在取他人财物时，他凭借自己的“保证”（自我辩护式的裁量）行事。
Word by Word
सम्निधाताthe superintendent of deposits / store-keeper
सम्निधाता:
TypeNoun
Rootसम्-नि-धा (धा)
Formपुंलिङ्ग; प्रथमा-एकवचन; कर्तृपद (agent-noun from √धा with upasargas सम्+नि)
कृतावस्थम्in a settled/adjusted state (i.e., duly made up/entered)
कृतावस्थम्:
TypeAdjective/Participle
Rootकृ
Formनपुंसकलिङ्ग; द्वितीया-एकवचन; past passive participle ‘कृत’ + ‘अवस्था’ (state/condition) → ‘having a fixed/settled condition’; विशेषणम् (of अर्थम् understood)
अन्यैःby others
अन्यैः:
TypePronoun/Adjective
Rootअन्य
Formपुंलिङ्ग/नपुंसकलिङ्ग; तृतीया-बहुवचन; करण/सहकारक (by others)
कोशप्रवेश्यम्to be deposited/credited into the treasury
कोशप्रवेश्यम्:
TypeAdjective (Gerundive)
Rootप्र-विश्
Formनपुंसकलिङ्ग; द्वितीया-एकवचन; ‘कोश’ + ‘प्रवेश्य’ (gerundive: ‘to be entered/put into’) → ‘to be deposited in the treasury’; विशेषणम् (of अर्थम् understood)
प्रतिगृह्णातिreceives (accepts)
प्रतिगृह्णाति:
TypeVerb
Rootप्रति-ग्रह्
Formलट्; परस्मैपद; प्रथमपुरुष-एकवचन; वर्तमानकाल; ‘receives/accepts’
समाहर्ताthe collector (revenue officer)
समाहर्ता:
TypeNoun
Rootसम्-आ-हृ (हृ)
Formपुंलिङ्ग; प्रथमा-एकवचन; कर्तृपद (agent-noun: collector/revenue officer)
तुbut / whereas
तु:
TypeParticle
Rootतु
Formनिपात; विरोध/भेदार्थक
पूर्वम्first / earlier
पूर्वम्:
TypeAdverb
Rootपूर्व
Formअव्यय; काल/क्रमवाचक
अर्थम्money/amount (wealth)
अर्थम्:
TypeNoun
Rootअर्थ
Formपुंलिङ्ग; द्वितीया-एकवचन; कर्मपद
आत्मनःfor himself / of himself
आत्मनः:
TypePronoun/Noun
Rootआत्मन्
Formपुंलिङ्ग; षष्ठी-एकवचन; सम्बन्ध (for himself/of himself)
कृत्वाhaving made (having appropriated/treated as his)
कृत्वा:
TypeGerund
Rootकृ
Formक्त्वान्त (absolutive); ‘having made/done’
पश्चात्afterwards
पश्चात्:
TypeAdverb
Rootपश्चात्
Formअव्यय; क्रमवाचक
राजार्थम्for the king/state (purpose)
राजार्थम्:
TypeNoun (compound used adverbially)
Rootराजन् + अर्थ
Formपुंलिङ्ग; द्वितीया-एकवचन; ‘राज’ (for the king/state) + ‘अर्थ’ → ‘for the king’s purpose/for the state’; कर्म/प्रयोजन
करोतिdoes / makes (it)
करोति:
TypeVerb
Rootकृ
Formलट्; परस्मैपद; प्रथमपुरुष-एकवचन; वर्तमानकाल
प्रणाशयतिdestroys / makes it disappear
प्रणाशयति:
TypeVerb
Rootप्र-नश् (causative)
Formलट्; परस्मैपद; प्रथमपुरुष-एकवचन; णिच्-प्रयोग (causative) ‘causes to perish/destroys’
वाor
वा:
TypeParticle
Rootवा
Formनिपात; विकल्पार्थक
परस्वादानेin taking another’s property (misappropriation)
परस्वादाने:
TypeNoun (locative)
Rootपर + स्व + आदान
Formनपुंसकलिङ्ग; सप्तमी-एकवचन; ‘पर-स्व’ (another’s property) + ‘आदान’ (taking) → ‘in the taking of another’s property’
चand
च:
TypeParticle
Rootच
Formनिपात; समुच्चयार्थक
स्वप्रत्ययःone’s own assurance/conviction (self-serving plea)
स्वप्रत्ययः:
TypeNoun
Rootस्व + प्रत्यय
Formपुंलिङ्ग; प्रथमा-एकवचन; ‘स्व’ (own) + ‘प्रत्यय’ (belief/assurance; also ‘proof/ground’) → ‘one’s own assurance/conviction’; कर्तृ/विशेषण (of the implied person)
चरतिacts / proceeds (conducts himself)
चरति:
TypeVerb
Rootचर्
Formलट्; परस्मैपद; प्रथमपुरुष-एकवचन; वर्तमानकाल
इतिthus
इति:
TypeParticle/Quotative
Rootइति
Formअव्यय; वाक्यसमाप्ति/उद्धरणचिह्न
Entities Mentioned
S
samnidhātā (treasurer)S
samāhartā (revenue collector)K
kośa (treasury)FAQs
Collection points require stronger controls than mere custody, because diversion occurs before funds become ‘treasury-ready’.