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Chapter id: 7288
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The topic of accounts in the records and audit office
akṣapaṭalam adhyakṣaḥ prāṅmukham udaṅmukhaṃ vā vibhaktopasthānaṃ nibandhapustakasthānaṃ kārayet // (1.1) Par.?
tatrādhikaraṇānāṃ saṃkhyāpracārasaṃjātāgram karmāntānāṃ dravyaprayogavṛddhikṣayavyayaprayāmavyājīyogasthānavetanaviṣṭipramāṇam ratnasāraphalgukupyānām arghaprativarṇakamānapratimānonmānāvamānabhāṇḍam deśagrāmajātikulasaṃghānāṃ dharmavyavahāracaritrasaṃsthānam rājopajīvināṃ pragrahapradeśabhogaparihārabhaktavetanalābham rājñaśca patnīputrāṇāṃ ratnabhūmilābhaṃ nirdeśotpātikapratīkāralābham mitrāmitrāṇāṃ ca saṃdhivigrahapradānādānaṃ nibandhapustakasthaṃ kārayet // (2.1) Par.?
tataḥ sarvādhikaraṇānāṃ karaṇīyaṃ siddhaṃ śeṣam āyavyayau nīvīm upasthānaṃ pracāraṃ caritraṃ saṃsthānaṃ ca nibandhena prayacchet // (3.1) Par.?
uttamamadhyamāvareṣu ca karmasu tajjātikam adhyakṣaṃ kuryāt sāmudayikeṣvavakᄆptikam vyayam upahatya rājā nānutapyeta // (4.1) Par.?
sahagrāhiṇaḥ pratibhuvaḥ karmopajīvinaḥ putrā bhrātaro bhāryā duhitaro bhṛtyāścāsya karmacchedaṃ vaheyuḥ // (5.1) Par.?
triśataṃ catuḥpañcāśaccāhorātrāṇāṃ karmasaṃvatsaraḥ // (6.1) Par.?
tam āṣāḍhīparyavasānam ūnaṃ pūrṇaṃ vā dadyāt // (7.1) Par.?
karaṇādhiṣṭhitam adhimāsakaṃ kuryāt // (8.1) Par.?
apasarpādhiṣṭhitaṃca pracāram // (9.1) Par.?
pracāracaritrasaṃsthānānyanupalabhamāno hi prakṛtaḥ samudayam ajñānena parihāpayati utthānakleśāsahatvād ālasyena śabdādiṣvindriyārtheṣu prasaktaḥ pramādena saṃkrośādharmānarthabhīrubhayena kāryārthiṣvanugrahabuddhiḥ kāmena hiṃsābuddhiḥ kopena vidyādravyavallabhāpāśrayād darpeṇa tulāmānatarkagaṇitāntaropadhānāl lobhena // (10.1) Par.?
teṣām ānupūrvyā yāvān arthopaghātastāvān ekottaro daṇḍaḥ iti mānavāḥ // (11.1) Par.?
sarvatrāṣṭaguṇaḥ iti pārāśarāḥ // (12.1) Par.?
daśaguṇaḥ iti bārhaspatyāḥ // (13.1) Par.?
viṃśatiguṇaḥ ityauśanasāḥ // (14.1) Par.?
yathāparādham iti kauṭilyaḥ // (15.1) Par.?
gāṇanikyāni āṣāḍhīm āgaccheyuḥ // (16.1) Par.?
āgatānāṃ samudrapustakabhāṇḍanīvīkānām ekatrāsambhāṣāvarodhaṃ kārayet // (17.1) Par.?
āyavyayanīvīnām agrāṇi śrutvā nīvīm avahārayet // (18.1) Par.?
yaccāgrād āyasyāntaraparṇe nīvyāṃ vardheta vyayasya vā yat parihāpayet tad aṣṭaguṇam adhyakṣaṃ dāpayet // (19.1) Par.?
viparyaye tam eva prati syāt // (20.1) Par.?
yathākālam anāgatānām apustakabhāṇḍanīvīkānāṃ vā deyadaśabandho daṇḍaḥ // (21.1) Par.?
kārmike copasthite kāraṇikasyāpratibadhnataḥ pūrvaḥ sāhasadaṇḍaḥ // (22.1) Par.?
viparyaye kārmikasya dviguṇaḥ // (23.1) Par.?
pracārasamaṃ mahāmātrāḥ samagrāḥ śrāvayeyur aviṣamamantrāḥ // (24.1) Par.?
pṛthagbhūto mithyāvādī caiṣām uttamaṃ daṇḍaṃ dadyāt // (25.1) Par.?
akṛtāhorūpaharaṃ māsam ākāṅkṣeta // (26.1) Par.?
māsād ūrdhvaṃ māsadviśatottaraṃ daṇḍaṃ dadyāt // (27.1) Par.?
alpaśeṣalekhyanīvīkaṃ pañcarātram ākāṅkṣeta // (28.1) Par.?
tataḥ paraṃ kośapūrvam ahorūpaharaṃ dharmavyavahāracaritrasaṃsthānasaṃkalananirvartanānumānacāraprayogair avekṣeta // (29.1) Par.?
divasapañcarātrapakṣamāsacāturmāsyasaṃvatsaraiśca pratisamānayet // (30.1) Par.?
vyuṣṭadeśakālamukhotpattyanuvṛttipramāṇadāyakadāpakanibandhakapratigrāhakaiś cāyaṃ samānayet // (31.1) Par.?
vyuṣṭadeśakālamukhalābhakāraṇadeyayogapramāṇājñāpakoddhārakavidhātṛkapratigrāhakaiś ca vyayaṃ samānayet // (32.1) Par.?
vyuṣṭadeśakālamukhānuvartanarūpalakṣaṇapramāṇanikṣepabhājanagopāyakaiś ca nīvīṃ samānayet // (33.1) Par.?
rājārthe kāraṇikasyāpratibadhnataḥ pratiṣedhayato vājñāṃ nibandhād āyavyayam anyathā nīvīm avalikhato dviguṇaḥ // (34.1) Par.?
kramāvahīnam utkramam avijñātaṃ punaruktaṃ vā vastukam avalikhato dvādaśapaṇo daṇḍaḥ // (35.1) Par.?
nīvīm avalikhato dviguṇaḥ // (36.1) Par.?
bhakṣayato 'ṣṭaguṇaḥ // (37.1) Par.?
nāśayataḥ pañcabandhaḥ pratidānaṃ ca // (38.1) Par.?
mithyāvāde steyadaṇḍaḥ // (39.1) Par.?
paścātpratijñāte dviguṇaḥ prasmṛtotpanne ca // (40.1) Par.?
aparādhaṃ sahetālpaṃ tuṣyed alpe 'pi codaye / (41.1) Par.?
mahopakāraṃ cādhyakṣaṃ pragraheṇābhipūjayet // (41.2) Par.?
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