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Chapter 7 (Section 25): Records and Accounts and Audit Office

K tr. 92, K2 tr. 80

KAZ02.7.01 akṣa.paṭalam adhyakṣaḥ prān.mukham udan.mukhaṃ vā vibhakta.upasthānaṃ nibandha.pustaka.sthānaṃ kārayet | 1 |

KAZ02.7.02 tatra-adhikaraṇānāṃ saṅkhyā.pracāra.sañjāta.agram, karma.antānāṃ dravya.prayoga.vṛddhi.kṣaya.vyaya.prayāma.vyājī.yoga.sthāna.vetana.- viṣṭi.pramāṇam, ratna.sāra.phalgu.kupyānām argha.prativarṇaka.māna.pratimāna.unmāna.avamāna.bhāṇḍam, deśa.grāma.jāti.kula.saṅghānāṃ dharma.vyavahāra.caritra.saṃsthānam, rāja.upajīvināṃ pragraha.pradeśa.bhoga.parihāra.bhakta.vetana.lābham, rājñaś ca patnī.putrāṇāṃ ratna.bhūmi.lābhaṃ nirdeśa.utpātika.pratīkāra.lābham, mitra.amitrāṇāṃ ca sandhi.vigraha.pradāna.ādānaṃ nibandha.pustakasthaṃ kārayet | 2 |

KAZ02.7.03 tataḥ sarva.adhikaraṇānāṃ karaṇīyaṃ siddhaṃ śeṣam āya.vyayau nīvīm upasthānaṃ pracāraṃ caritraṃ saṃsthānaṃ ca nibandhena prayacchet | 3 |

KAZ02.7.04 uttama.madhyama.avareṣu ca karmasu taj.jātikam adhyakṣaṃ kuryāt, sāmudayikeṣv avaklṛptikaṃ yam upahatya rājā na-anutapyeta | 4 |

KAZ02.7.05 sahagrāhiṇaḥ pratibhuvaḥ karma.upajīvinaḥ putrā bhrātaro bhāryā duhitaro bhṛtyāś ca-asya karmac.chedaṃ vaheyuḥ | 5 |

KAZ02.7.06 tri.śataṃ catuḥ.pañcāśat-ca-ahorātrāṇāṃ karma.saṃvatsaraḥ | 6 |

KAZ02.7.07 tam āṣāḍhī.paryavasānam ūnaṃ pūrṇaṃ vā dadyāt | 7 |

KAZ02.7.08 karaṇa.adhiṣṭhitam adhimāsakaṃ kuryāt | 8 |

KAZ02.7.09 apasarpa.adhiṣṭhitañca pracāram | 9 |

KAZ02.7.10 pracāra.caritra.saṃsthānāny anupalabhamāno hi prakṛtaḥ samudayam ajñānena parihāpayati, utthāna.kleśa.asahatvād ālasyena, śabdādiṣv indriya.artheṣu prasaktaḥ pramādena, saṅkrośa.adharma.anartha.bhīru.bhāyena, kārya.arthiṣv anugraha.buddhiḥ kāmena, hiṃsā.buddhiḥ kopena, vidyā.dravya.vallabha.apāśrayād darpeṇa, tulā.māna.tarka.gaṇita.antara.upadhānāt-lobhena | 10 |

KAZ02.7.11 "teṣām ānupūrvyā yāvān artha.upaghātas tāvān eka.uttaro daṇḍaḥ" iti mānavāḥ | 11 |

KAZ02.7.12 "sarvatra-aṣṭa.guṇaḥ" iti pārāśarāḥ | 12 |

KAZ02.7.13 "daśa.guṇaḥ" iti bārhaspatyāḥ | 13 |

KAZ02.7.14 "viṃśati.guṇaḥ" ity auśanasāḥ | 14 |

KAZ02.7.15 yathā.aparādham iti kauṭilyaḥ | 15 |

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KAZ02.7.16 gāṇanikyāni āṣāḍhīm āgaccheyuḥ | 16 |

KAZ02.7.17 āgatānāṃ samudra.pustaka.bhāṇḍa.nīvīkānām ekatra.asambhāṣā.avarodhaṃ kārayet | 17 |

KAZ02.7.18 āya.vyaya.nīvīnām agrāṇi śrutvā nīvīm avahārayet | 18 |

KAZ02.7.19 yac ca-agrād āyasya-antara.parṇe nīvyāṃ vardheta vyayasya vā yat parihāpayet, tad aṣṭa.guṇam adhyakṣaṃ dāpayet | 19 |

KAZ02.7.20 viparyaye tam eva prati syāt | 20 |

KAZ02.7.21 yathā.kālam anāgatānām apustaka.bhāṇḍa.nīvīkānāṃ vā deya.daśa.bandho daṇḍaḥ | 21 |

KAZ02.7.22 kārmike ca-upasthite kāraṇikasya-apratibadhnataḥ pūrvaḥ sāhasa.daṇḍaḥ | 22 |

KAZ02.7.23 viparyaye kārmikasya dvi.guṇaḥ | 23 |

KAZ02.7.24 pracāra.samaṃ mahā.mātrāḥ samagrāḥ śrāvayeyur aviṣama.mantrāḥ | 24 |

KAZ02.7.25 pṛthag.bhūto mithyā.vādī ca-eṣām uttamaṃ daṇḍaṃ dadyāt | 25 |

KAZ02.7.26 akṛta.aho.rūpa.haraṃ māsam ākāṅkṣeta | 26 |

KAZ02.7.27 māsād ūrdhvaṃ māsa.dviśata.uttaraṃ daṇḍaṃ dadyāt | 27 |

KAZ02.7.28 alpa.śeṣa.lekhya.nīvīkaṃ pañca.rātram ākāṅkṣeta | 28 |

KAZ02.7.29 tataḥ paraṃ kośa.pūrvam aho.rūpa.haraṃ dharma.vyavahāra.caritra.saṃsthāna.saṅkalana.nirvartana.anumāna.- cāra.prayogair avekṣeta | 29 |

KAZ02.7.30 divasa.pañca.rātra.pakṣa.māsa.cāturmāsya.saṃvatsaraiś ca pratisamānayet | 30 |

KAZ02.7.31 vyuṣṭa.deśa.kāla.mukha.utpatti.anuvṛtti.pramāṇa.dāyaka.dāpaka.- nibandhaka.pratigrāhakaiś ca-ayaṃ samānayet | 31 |

KAZ02.7.32 vyuṣṭa.deśa.kāla.mukha.lābha.kāraṇa.deya.yoga.pramāṇa.ājñāpaka.- uddhāraka.vidhātṛka.pratigrāhakaiś ca vyayaṃ samānayet | 32 |

KAZ02.7.33 vyuṣṭa.deśa.kāla.mukha.anuvartana.rūpa.lakṣaṇa.pramāṇa.nikṣepa.- bhājana.gopāyakaiś ca nīvīṃ samānayet | 33 |

KAZ02.7.34 rāja.arthe kāraṇikasya-apratibadhnataḥ pratiṣedhayato vā-ājñāṃ nibandhād āya.vyayam anyathā nīvīm avalikhato dvi.guṇaḥ | 34 |

KAZ02.7.35 krama.avahīnam utkramam avijñātaṃ punar.uktaṃ vā vastukam avalikhato dvādaśa.paṇo daṇḍaḥ | 35 |

KAZ02.7.36 nīvīm avalikhato dvi.guṇaḥ | 36 |

KAZ02.7.37 bhakṣayato 'ṣṭa.guṇaḥ | 37 |

KAZ02.7.38 nāśayataḥ pañca.bandhaḥ pratidānaṃ ca | 38 |

KAZ02.7.39 mithyā.vāde steya.daṇḍaḥ | 39 |

KAZ02.7.40 paścāt.pratijñāte dvi.guṇaḥ, prasmṛta.utpanne ca | 40 |

KAZ02.7.41ab aparādhaṃ saheta-alpaṃ tuṣyed alpe 'pi ca-udaye | 42
KAZ02.7.41cd mahā.upakāraṃ ca-adhyakṣaṃ pragraheṇa-abhipūjayet || 41 || 43
  1. KAZ02.7.41ab ś
  2. KAZ02.7.41cd ś