Arthashastra

siva.sh/arthashastra/adhyaksa-pracara/6/26

तयोर् उत्पन्नो नित्य उत्पादिको लाभ उत्पादिक इति व्ययः ॥

sanskrit

Whatever is spent on these two heads is termed as daily expenditure and profitable expenditure respectively.

english translation

tayor utpanno nitya utpAdiko lAbha utpAdika iti vyayaH ॥

hk transliteration by Sanscript

siva.sh/arthashastra/adhyaksa-pracara/6/27

संजाताद् आय व्यय विशुद्धा नीवी, प्राप्ता च अनुवृत्ता च ॥

sanskrit

That which remains after deducting all the expenditure already incurred and excluding all revenue to be realised is net balance (nívi) which may have been either just realised or brought forward.

english translation

saMjAtAd Aya vyaya vizuddhA nIvI, prAptA ca anuvRttA ca ॥

hk transliteration by Sanscript

siva.sh/arthashastra/adhyaksa-pracara/6/28

एवं कुर्यात् समुदयं वृद्धिं च आयस्य दर्शयेत् । ह्रासं व्ययस्य च प्राज्ञः साधयेच् च विपर्ययम् ॥

sanskrit

Thus a wise collector-general shall conduct the work of revenue-collection, increasing the income and decreasing the expenditure.

english translation

evaM kuryAt samudayaM vRddhiM ca Ayasya darzayet । hrAsaM vyayasya ca prAjJaH sAdhayec ca viparyayam ॥

hk transliteration by Sanscript

siva.sh/arthashastra/adhyaksa-pracara/6/26

तयोर् उत्पन्नो नित्य उत्पादिको लाभ उत्पादिक इति व्ययः ॥

sanskrit

Whatever is spent on these two heads is termed as daily expenditure and profitable expenditure respectively.

english translation

tayor utpanno nitya utpAdiko lAbha utpAdika iti vyayaH ॥

hk transliteration by Sanscript

siva.sh/arthashastra/adhyaksa-pracara/6/27

संजाताद् आय व्यय विशुद्धा नीवी, प्राप्ता च अनुवृत्ता च ॥

sanskrit

That which remains after deducting all the expenditure already incurred and excluding all revenue to be realised is net balance (nívi) which may have been either just realised or brought forward.

english translation

saMjAtAd Aya vyaya vizuddhA nIvI, prAptA ca anuvRttA ca ॥

hk transliteration by Sanscript

siva.sh/arthashastra/adhyaksa-pracara/6/28

एवं कुर्यात् समुदयं वृद्धिं च आयस्य दर्शयेत् । ह्रासं व्ययस्य च प्राज्ञः साधयेच् च विपर्ययम् ॥

sanskrit

Thus a wise collector-general shall conduct the work of revenue-collection, increasing the income and decreasing the expenditure.

english translation

evaM kuryAt samudayaM vRddhiM ca Ayasya darzayet । hrAsaM vyayasya ca prAjJaH sAdhayec ca viparyayam ॥

hk transliteration by Sanscript