Arthashastra

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सिद्धि कर्म योगः दण्ड-शेषम् आहरणीयं बलात् कृत प्रतिष्टब्धम् अवमृष्टं च प्रशोध्यं एतत् शेषम्, असारम् अल्प सारं च ॥

Preparation of plans for profitable works, balance of fines due, demand for arrears of revenue kept in abeyance, and examination of accounts,—these constitute what is called part of a work in hand which may be of little or no value.

english translation

siddhi karma yogaH daNDa-zeSam AharaNIyaM balAt kRta pratiSTabdham avamRSTaM ca prazodhyaM etat zeSam, asAram alpa sAraM ca ॥

hk transliteration by Sanscript

वर्तमानः पर्युषितो अन्य जातश् च आयः ॥

Receipts may be (1) current, (2) last balance, and (3) accidental (anyajátah= received from external source).

english translation

vartamAnaH paryuSito anya jAtaz ca AyaH ॥

hk transliteration by Sanscript

दिवस अनुवृत्तो वर्तमानः ॥

What is received day after day is termed current (vartamána).

english translation

divasa anuvRtto vartamAnaH ॥

hk transliteration by Sanscript

परम सांवत्सरिकः पर प्रचार संक्रान्तो वा पर्युषितः ॥

Whatever has been brought forward from year before last, whatever is in the hands of others, and whatever has changed hands is termed last balance (puryushita).

english translation

parama sAMvatsarikaH para pracAra saMkrAnto vA paryuSitaH ॥

hk transliteration by Sanscript

नष्ट प्रस्मृतम् आयुक्त दण्डः पार्श्वं पारिहीणिकम् औपायनिकं डमर गतक स्वम् अपुत्रकं निधिश् च अन्य जातः ॥

Whatever has been lost and forgotten (by others), fines levied from government servants, marginal revenue (pársva), compensation levied for any damage (párihínikam), presentations to the king, the property of those who have fallen victims to epidemics (damaragatakasvam) leaving no sons, and treasure-troves,---all these constitute accidental receipts.

english translation

naSTa prasmRtam Ayukta daNDaH pArzvaM pArihINikam aupAyanikaM Damara gataka svam aputrakaM nidhiz ca anya jAtaH ॥

hk transliteration by Sanscript