Arthashastra

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तत्र उपयुक्त निधायक निबन्धक प्रतिग्राहक दायक दापक मन्त्रि वैयावृत्य करान् एक एकशो अनुयुञ्जीत ॥

Under the above circumstances, the persons concerned such as the treasurer (nidháyaka), the prescriber (nibandhaka), the receiver (pratigráhaka), the payer (dáyaka), the person who caused the payment (dápaka), the ministerial servants of the officer (mantri-vaiyávrityakara) shall each be separately examined.

english translation

tatra upayukta nidhAyaka nibandhaka pratigrAhaka dAyaka dApaka mantri vaiyAvRtya karAn eka ekazo anuyuJjIta ॥

hk transliteration by Sanscript