Arthashastra

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स चेद् राज अर्थम् उपनयत्य् अल्प अपराधे वारयितव्यः, महति यथा अपराधं दण्डयितव्यः ॥

If he brings in double the amount to the king, he shall, if the offence is small, be warned not to repeat the same; but if the offence be grave he should proportionally be punished.

english translation

sa ced rAja artham upanayaty alpa aparAdhe vArayitavyaH, mahati yathA aparAdhaM daNDayitavyaH ॥

hk transliteration by Sanscript

यः समुदयं व्ययम् उपनयति स पुरुष कर्माणि भक्षयति ॥

Whoever spends the revenue (without bringing in any profit) eats up the labour of workmen.

english translation

yaH samudayaM vyayam upanayati sa puruSa karmANi bhakSayati ॥

hk transliteration by Sanscript

स कर्म दिवस द्रव्य मूल्य पुरुष वेतन अपहारेषु यथा अपराधं दण्डयितव्यः ॥

Such an officer shall be punished in proportion to the value of the work done, the number of days taken, the amount of capital spent, and the amount of daily wages paid.

english translation

sa karma divasa dravya mUlya puruSa vetana apahAreSu yathA aparAdhaM daNDayitavyaH ॥

hk transliteration by Sanscript

तस्माद् अस्य यो यस्मिन्न् अधिकरणे शासनस्थः स तस्य कर्मणो याथातथ्यम् आय व्ययौ च व्यास समासाभ्याम् आचक्षीत ॥

Hence the chief officer of each department (adhikarana) shall thoroughly scrutinise the real amount of the work done, the receipts realised from, and the expenditure incurred in that departmental work both in detail and in the aggregate.

english translation

tasmAd asya yo yasminn adhikaraNe zAsanasthaH sa tasya karmaNo yAthAtathyam Aya vyayau ca vyAsa samAsAbhyAm AcakSIta ॥

hk transliteration by Sanscript

मूल हर तादात्विक दर्यांश् च प्रतिषेधयेत् ॥

He shall also check (pratishedhayet) prodigal, spend-thrift and niggardly persons.

english translation

mUla hara tAdAtvika daryAMz ca pratiSedhayet ॥

hk transliteration by Sanscript