Arthashastra

siva.sh/arthashastra/adhyaksa-pracara/8/21

पूर्वं सिद्धं पश्चाद् अवतारितम्, पश्चात् सिद्धं पूर्वम् अवतारितम्, साध्यं न सिद्धम्, असाध्यं सिद्धम्, सिद्धम् असिद्धं कृतम्, असिद्धं सिद्धं कृतम्, अल्प सिद्धं बहु कृतम्, बहु सिद्धम् अल्पं कृतम्, अन्यत् सिद्धम् अन्यत् कृतम्, अन्यतः सिद्धम् अन्यतः कृतम्, देयं न दत्तम्, अदेयं दत्तम्, काले न दत्तम्, अकाले दत्तम्, अल्पं दत्तं बहु कृतम्, बहु दत्तम् अल्पं कृतम्, अन्यद् दत्तम् अन्यत् कृतम्, अन्यतो दत्तम् अन्यतः कृतम्, प्रविष्टम् अप्रविष्टं कृतम्, अप्रविष्टं प्रविष्टं कृतम्, कुप्यम् अदत्त मूल्यं प्रविष्टम्, दत्त मूल्यं न प्रविष्टं संक्षेपो विक्षेपः कृतः, विक्षेपः संक्षेपो वा, महा अर्घम् अल्प अर्घेण परिवर्तितम्, अल्प अर्घं महा अर्घेण वा समारोपितो अर्घः, प्रत्यवरोपितो वा, संवत्सरो मास विषमः कृतः, मासो दिवस विषमो वा, समागम विषमः, मुख विषमः, कार्मिक विषमः निर्वर्तन विषमः, पिण्ड विषमः, वर्ण विषमः, अर्घ विषमः, मान विषमः, मापन विषमः, भाजन विषमः इति हरण उपायाः ॥

sanskrit

what is realised earlier is entered later on; what is realised later is entered earlier; what ought to be realised is not realised; what is hard to realise is shown as realised; what is collected is shown as not collected; what has not been collected is shown as collected; what is collected in part is entered as collected in full; what is collected in full is entered as collected in part; what is collected is of one sort, while what is entered is of another sort; what is realised from one source is shown as realised from another; what is payable is not paid; what is not payable is paid; not paid in time; paid untimely; small gifts made large gifts; large gifts made small gifts; what is gifted is of one sort while what is entered is of another; the real donee is one while the person entered (in the register) as donee is another; what has been taken into (the treasury) is removed while what has not been credited to it is shown as credited; raw materials that are not paid for are entered, while those that are paid for are not entered; an aggregate is scattered in pieces; scattered items are converted into an aggregate; commodities of greater value are bartered for those of small value; what is of smaller value is bartered for one of greater value; price of commodities enhanced; price of commodities lowered; number of nights increased; number of nights decreased; the year not in harmony with its months; the month not in harmony with its days; inconsistency in the transactions carried on with personal supervision (samágamavishánah); misrepresentation of the source of income; inconsistency in giving charities; incongruity in representing the work turned out; inconsistency in dealing with fixed items; misrepresentation of test marks or the standard of fineness (of gold and silver); misrepresentation of prices of commodities; making use of false weight and measures; deception in counting articles; and making use of false cubic measures such as bhájan— these are the several ways of embezzlement.

english translation

pUrvaM siddhaM pazcAd avatAritam, pazcAt siddhaM pUrvam avatAritam, sAdhyaM na siddham, asAdhyaM siddham, siddham asiddhaM kRtam, asiddhaM siddhaM kRtam, alpa siddhaM bahu kRtam, bahu siddham alpaM kRtam, anyat siddham anyat kRtam, anyataH siddham anyataH kRtam, deyaM na dattam, adeyaM dattam, kAle na dattam, akAle dattam, alpaM dattaM bahu kRtam, bahu dattam alpaM kRtam, anyad dattam anyat kRtam, anyato dattam anyataH kRtam, praviSTam apraviSTaM kRtam, apraviSTaM praviSTaM kRtam, kupyam adatta mUlyaM praviSTam, datta mUlyaM na praviSTaM saMkSepo vikSepaH kRtaH, vikSepaH saMkSepo vA, mahA argham alpa argheNa parivartitam, alpa arghaM mahA argheNa vA samAropito arghaH, pratyavaropito vA, saMvatsaro mAsa viSamaH kRtaH, mAso divasa viSamo vA, samAgama viSamaH, mukha viSamaH, kArmika viSamaH nirvartana viSamaH, piNDa viSamaH, varNa viSamaH, argha viSamaH, mAna viSamaH, mApana viSamaH, bhAjana viSamaH iti haraNa upAyAH ॥

hk transliteration by Sanscript

siva.sh/arthashastra/adhyaksa-pracara/8/21

पूर्वं सिद्धं पश्चाद् अवतारितम्, पश्चात् सिद्धं पूर्वम् अवतारितम्, साध्यं न सिद्धम्, असाध्यं सिद्धम्, सिद्धम् असिद्धं कृतम्, असिद्धं सिद्धं कृतम्, अल्प सिद्धं बहु कृतम्, बहु सिद्धम् अल्पं कृतम्, अन्यत् सिद्धम् अन्यत् कृतम्, अन्यतः सिद्धम् अन्यतः कृतम्, देयं न दत्तम्, अदेयं दत्तम्, काले न दत्तम्, अकाले दत्तम्, अल्पं दत्तं बहु कृतम्, बहु दत्तम् अल्पं कृतम्, अन्यद् दत्तम् अन्यत् कृतम्, अन्यतो दत्तम् अन्यतः कृतम्, प्रविष्टम् अप्रविष्टं कृतम्, अप्रविष्टं प्रविष्टं कृतम्, कुप्यम् अदत्त मूल्यं प्रविष्टम्, दत्त मूल्यं न प्रविष्टं संक्षेपो विक्षेपः कृतः, विक्षेपः संक्षेपो वा, महा अर्घम् अल्प अर्घेण परिवर्तितम्, अल्प अर्घं महा अर्घेण वा समारोपितो अर्घः, प्रत्यवरोपितो वा, संवत्सरो मास विषमः कृतः, मासो दिवस विषमो वा, समागम विषमः, मुख विषमः, कार्मिक विषमः निर्वर्तन विषमः, पिण्ड विषमः, वर्ण विषमः, अर्घ विषमः, मान विषमः, मापन विषमः, भाजन विषमः इति हरण उपायाः ॥

sanskrit

what is realised earlier is entered later on; what is realised later is entered earlier; what ought to be realised is not realised; what is hard to realise is shown as realised; what is collected is shown as not collected; what has not been collected is shown as collected; what is collected in part is entered as collected in full; what is collected in full is entered as collected in part; what is collected is of one sort, while what is entered is of another sort; what is realised from one source is shown as realised from another; what is payable is not paid; what is not payable is paid; not paid in time; paid untimely; small gifts made large gifts; large gifts made small gifts; what is gifted is of one sort while what is entered is of another; the real donee is one while the person entered (in the register) as donee is another; what has been taken into (the treasury) is removed while what has not been credited to it is shown as credited; raw materials that are not paid for are entered, while those that are paid for are not entered; an aggregate is scattered in pieces; scattered items are converted into an aggregate; commodities of greater value are bartered for those of small value; what is of smaller value is bartered for one of greater value; price of commodities enhanced; price of commodities lowered; number of nights increased; number of nights decreased; the year not in harmony with its months; the month not in harmony with its days; inconsistency in the transactions carried on with personal supervision (samágamavishánah); misrepresentation of the source of income; inconsistency in giving charities; incongruity in representing the work turned out; inconsistency in dealing with fixed items; misrepresentation of test marks or the standard of fineness (of gold and silver); misrepresentation of prices of commodities; making use of false weight and measures; deception in counting articles; and making use of false cubic measures such as bhájan— these are the several ways of embezzlement.

english translation

pUrvaM siddhaM pazcAd avatAritam, pazcAt siddhaM pUrvam avatAritam, sAdhyaM na siddham, asAdhyaM siddham, siddham asiddhaM kRtam, asiddhaM siddhaM kRtam, alpa siddhaM bahu kRtam, bahu siddham alpaM kRtam, anyat siddham anyat kRtam, anyataH siddham anyataH kRtam, deyaM na dattam, adeyaM dattam, kAle na dattam, akAle dattam, alpaM dattaM bahu kRtam, bahu dattam alpaM kRtam, anyad dattam anyat kRtam, anyato dattam anyataH kRtam, praviSTam apraviSTaM kRtam, apraviSTaM praviSTaM kRtam, kupyam adatta mUlyaM praviSTam, datta mUlyaM na praviSTaM saMkSepo vikSepaH kRtaH, vikSepaH saMkSepo vA, mahA argham alpa argheNa parivartitam, alpa arghaM mahA argheNa vA samAropito arghaH, pratyavaropito vA, saMvatsaro mAsa viSamaH kRtaH, mAso divasa viSamo vA, samAgama viSamaH, mukha viSamaH, kArmika viSamaH nirvartana viSamaH, piNDa viSamaH, varNa viSamaH, argha viSamaH, mAna viSamaH, mApana viSamaH, bhAjana viSamaH iti haraNa upAyAH ॥

hk transliteration by Sanscript