Income tax 2023-2024. Tax types or categories. Get ready and some coffee so you can recognize the quacks while doing income tax preparation 2023-2024. First a word from our sponsor. 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taxes often coming up when we're listening to discussions about tax law these types and categories of taxes could be useful from a practical data input tax preparation standpoint as well in that they might give us a better understanding of the type of tax we are working on helping us to better understand the data input process and planning process for tax preparation and planning however these are often going to be terms that are useful when discussing different types of taxes in the format of what changes should we make to the tax law what type of tax would be the best for a particular type of situation also note that when we're talking about taxes there's not really anything new under the sun in other words governments have been taxing people for a long time they've gotten quite creative with taxes for a long time the question these days is what kind of tax is being applied in the particular situation and then what kind of little tweak might they be putting on it given the circumstance the particular circumstance that that tax is being applied to also note that when we talk about these blanket terms they are often used in political discussions in a similar way as the terms fair to have a fair tax or a just tax are used as basically very broad statements that don't really say anything that that has enough definition to be meaningful because they're basically just going to stick a label on something with these types of terms and label it as good or bad and then try to leave the discussion from there whereas usually things are much more nuanced than that there's much more complex than that and you have to kind of get into the weeds a little bit to see how the taxes are actually playing out in practice first category we have the flat tax or proportional tax we'll get into more detail about the definitions and how these work shortly let's first just lay them out and list them next we have the progressive tax and then we have the regressive tax now you can imagine just by the names presented here that if you have a political discussion that's happening about the tax code what kind of tax should be be in place what kind of changes should be made to the tax code the terminology of a progressive tax sounds kind of nice so even if you don't know anything about taxes you're probably like a progressive I kind of like the ring of that it sounds positive and then a regressive tax sounds kind of negative and then the flat tax sounds somewhat neutral but normally what will happen is they're going to say that the flat tax is a regressive tax so that's probably the argument that you're going to hear oftentimes when you hear these type of terms in political discussions they're going to be used as a labels to just negatively or positively tag a particular tax in a similar way as saying I want a fair tax system or an unfair tax system if you just label something as unfair that's you know that's it what's I want the fair one not the unfair one but really you have to you have to kind of dig down a little bit deeper to understand what's actually happening to make a fair choice rather than just try to label the things because these are very broad labels so let's go into the first one in more detail a flat or proportional tax now this is the the first kind of thing that you would probably think of when you if you were to try to implement a tax in and of yourself right so if you had a community for example and you're saying we need to have defense in this community which is basically what the federal government was originally designed for we need to have a standing army which is we can't just have a rag tag group a bunch of people that are going to somehow piece them together once we've been attacked right it's too slow so we need to have like an army we need to set something up so that we can have a fire brigade that's going to be set up quickly and so on and so forth well how would you do that well traditionally you would say well I'm going to I'm going to tax people based on their earnings and so you might say 10% for example which is you might recognize as like a charitable contribution in some you know religious areas 10% you would be like a flat type of tax and that means that if you make more money then you will be taxed more because 10% of $1,000 is going to be less than 10% of $100,000 so you can see that it's still a tax that's going to tax more as your as people's income levels rise is the general is the general idea so that's kind of like the baseline tax that you you would first have in mind it's probably the first thing that would come to mind if you were trying to think of a tax system so that you can put together community resources for the greater good which would usually be the for defense right for defense or for like a fire department or police or something like that so then you the one example of that is social security now social security this is not a perfect example and like I say in practice there aren't exactly perfect examples of like flat taxes usually or progressive taxes right they're not it is really more of like is this a more progressive tax or a flatter tax we can talk in terms of how progressive it is and how flat it is so for example with social security we have kind of a flat tax up until a point so for example if you make $40,000 the social security rate we're just like looking at the employee side and not the employer side is 6.2% and that means that the tax would be a 2004 80 for $40,000 if you made $100,000 the tax rate is the same that's what we mean by flat the rate doesn't change the income level did change and therefore the person that makes more money also pays more taxes so that's the general idea now note that we could argue that the social security system isn't exactly flat because it has a cap on it so I'll talk about that shortly but let's just look at what we have here and think about what are the pros and cons of a flat tax system well one of the benefits of a flat tax system is it's easy it's easy to calculate because I all I need to know is how much someone earned and then I multiply the same rate by the amount that they earned if they earned $100,000 I still just multiply by the same rate it's easily made projections to I can I can project how much the tax will be by projecting how much income I'm going to make and I don't have to do some complex calculation in order to get the number when we do payroll taxes that's when we typically have the social security tax calculation and we can typically calculate how much the tax will be as we pay people on a paycheck by paycheck basis and then when we do the informational form the 941 on a quarterly basis as opposed to a yearly basis the form similar to the form 1040 for federal income taxes for payroll taxes we don't have to deal with this oh we had to overpay so that we don't have a penalty or something like that why because we already knew exactly how much to to withhold and pay because it was an easy thing to calculate whereas obviously the income tax system we don't that's why we shoot for basically a refund so the ease is one of the benefits of another benefit of course is that as income levels go up then the people with higher income pay more into the system which is what we would kind of except expect is kind of fair because the higher earners can afford to pay more into the system number one and number two the higher earners are probably the ones that have more to lose in the event if you're talking about the military if a foreign person a foreign country came in and took all the land over here but the person that has higher income might own more of it right so they have more investment in things like military protection or something like that as well and we can see that as the income as people's income goes up they don't like lose incentive to make more money because the next dollar that they make will still be taxed at 6.2 percent so it's not like they're gonna make if they make a hundred and one dollars the next dollar they're gonna make is gonna be taxed at a much higher rate which you would think would disincentivize people to keep on generating revenue which we really want people to do you might say well why do I want people to keep earning money after a hundred thousand they have what they need past that point but the when we're thinking about the economy we're thinking about a pie that's growing so if they're actually getting paid for things that they are producing then they're actually increasing the GDP they're increasing the value of the stuff so we want to incentivize people to work because that increases the the pie it's not just about resources that are being redistributed because that would be like we're just redistributing the oil in the ground without making it into gas or something that's useless to people unless someone refines it into the gas and you know you have to have you have to have incentives for people to basically do that so the pie the pie the GDP pie is actually made up of production it's not just natural resources that are making up of the pie that we can just divvy up so it's not a fixed pie the pie needs to grow if you want to maximize the amount that individuals will get now I want to touch that the social security can be thought of as not a flat tax in the sense that it has a cap on it so if you get if you earn over a certain amount of money you actually stop paying money into the social security system and obviously you might look at that and say well that's crazy because now you're as someone earns more money they should be paying more into the system they shouldn't stop paying into the system if they have over like if they have two hundred thousand dollars they stopped paying into the system they should be they should have an increased tax rate why would that be the case and one of the rationales for this is that we we as a country seem to be like confused about our our social benefit programs the question is is social security a federally funded like retirement program which is more and more what it looks like or is it a safety net when social security was put in place in the 30s it was it seemed like it was thought more as a safety net program in other words people that were not able to save for retirement possibly because they're living longer than expected or had some kind of crisis we want to care for and make sure that we have a net a safety net for them but the social security isn't necessarily designed as everyone's retirement plan right but later later it seems like that it is like the social security program the tax rate has gotten pretty high and this is the employee portion the employer portion is matching that so so so that's you know 12.4 percent and so it seems like the social security is now acting as a federal funded retirement program that everybody should get you're going to pay into it and they structured it like that as well because it looks like a 401k plan where you put money in and the employer matches it so now there's this expectation that that everybody should get money out of it if I paid money into it I should get money out of it now when the money comes out of the social security it's it's it's somewhat tapered in terms of of the benefit of the money that went into it so the later dollars that go into social security you get less of a benefit of the money that comes out of social security so in other words if you thought it was a 401k plan the more money you put into the 401k plan the more you should get out in retirement but with the social security the higher income that you put into the to the to the social security system you're getting less of a benefit with the higher with the more money that you're putting into the system and at some point you don't get any further benefit so and so that's the rationale that that that we should have a cap on it because if you go over a certain threshold on the income you're not getting any benefit for what's supposed to come back to you when we're thinking about social security as basically a retirement program so the bottom line is this is one of the areas that we as Americans really need to basically look at do we want to have a a system that's like a federal retirement program we can't just yank the carpet out of the people that have already paid into it and have promises to it but it's somewhat bankrupt at this point in time the money that's going into it is being taken right out at this point in time to pay the retirements of the current people it's not being put into a savings account or anything like that so that's one of the one of the huge huge debates because it's a huge part of our our spending but let's continue on with our discussion then we have a progressive tax now the obviously the big example of a progressive tax is the the federal income tax system now with a flat tax we saw that as you earn more money you still pay more into the system because you would be paying you know whatever percent 6.2 percent in our case of higher income so if you make a thousand dollars times 6.2 you're going to pay less than ten thousand dollars times the 6.2 percent but we could get more progressive on the taxes and we can say that as your income goes up we're actually going to increase the rate so it's not just that you're going to pay 10 percent on the higher income you're going to pay 12 percent once you go over a certain threshold okay so i'll talk about this in more detail in a second but first let's just think about the pros and cons of that one of the pros is that that now we can say well the people that are getting more of a benefit are paying more into the system now again it used to be the argument was if you're paying for the military rich people should be paying more into the system because they own the property that the military is going to basically be defending right they're using the infrastructure that's being put in place more than normal people but this argument is a little bit more difficult to make when the major when as the spending shifts from military spending to like social welfare programs and stuff like that then then it's it might not be the the wealthy people that are getting the most benefit out of it but still the argument would be that you know obviously as income goes up they have more capacity to pay into you know the system so that's going to be you know one of the benefits of it what are the cons of the system well clearly it's a whole lot more complex to do so it's a lot harder for us this is one of the major reasons that we can't predict how much we should withhold out of our wages because the tax rates will change dramatically if there's a change or difference in how much earnings that we had some people argue well this isn't a problem because you have computers to figure that out it's a simple problem for a computer and that's true when you're a tax preparer because we will rely on the computer to basically do the progressive tax calculation however business people that are trying to invest and look into the future have to make projections like 10 years into the future and the projections get a whole lot more complex when your when your income levels change and then you have to deal with the different changes in the tax brackets and whatnot and then if you get into flow through entities and so on being taxed on the individual level versus the corporate level and then you have different taxes for capital gains tax versus ordinary income it really gets quite complex when you're trying to again make projections into the future also you have the system or the problem of the tax rates drastically possibly changing from period to period as administrations change so that's some of the difficulty with the taxes it could also be somewhat disincentivizing when you earn more money so in other words if if i'm if if i had a flat tax and i and i earn a lot of money i'm still incentivized to increase my production and make more stuff which would be good for gdp because the next dollar i make will still be taxed at the same rate but here then like if i'm if i'm moving from this bracket to this bracket i'm going from 35 percent to 37 percent so so there could be a a disincentive as you make more money to to basically make more money because more of that money is going to go to taxes and the taxes are a disincentive to make money in other words if you imagine that you were in a communist system where they just take all of your money and then they give it to the people that need it the most or they evenly distribute it what would be the incentive in that system for the people that are are making the stuff well the incentive would be to be a deadbeat right you'd want to make as little things as possible and then that's the that would be the incentive right you do as you do as little as possible and then get paid as much as you can which will be the same as your neighbor while doing less work right that's kind of the incentive that's why that's why really high you know socialistic or communist plans typically one reason they do not work right because if you take all the money no one's going to do any work right the the incentive will actually be to not work if you work your sucker right because you're going to get paid the same amount so the so the incentive structure so we want to keep an incentive structure that still doesn't decrease the the the desire to work because again the the the people that are working are making the actual stuff we don't have we have nothing to divvy up between between the people if people aren't making things there's there's no point in divvying up oil that's not refined into gas right there's a it doesn't you know someone's got to do the work before you have something they can actually be distributed okay so let's get a little now it's not as bad as it might look at at first when you're saying well if i make more if i make more money i'm going to get taxed at 24 percent as opposed to 10 percent it's not exactly like that because what happens is you're going to get you're going to get taxed let's look at the single bracket these are going to be the the filing types so single head of household married filing joint married filing separate that also of course adds a huge level of complexity because now we have a whole different set of tax brackets depending on our filing status which as you can imagine will have an impact on people for example deciding if they want to be single head of household which means they have a child a dependent or married filing joint right and so the serious questions could come up is the tax code incentivizing marriage is it incentivizing children is it incentivizing single family households versus two parent households in terms of how it's set up and we'll talk more about that later but right now let's just look at the progressiveness so let's just look at the single area so when it says 10 percent we're talking about 10 percent of zero to 11 000 and it's also a little bit confusing because we're talking about taxable income which is basically the bottom line of like the income statement part of the tax return meaning you have the the gross income minus the deduction which are the above the line deductions and then the standard or itemized deductions and then you have the taxable income which will then be applied the tax rate too so so then if you go over the 11 000 then then it's not like you're going to apply the 12 percent if you made 44 000 you're not going to be taxed entirely at 12 percent you will be taxed up to the 11 000 basically at the 10 percent and then the difference between the 11 000 and the upper threshold that you got to like 40 000 for example would be taxed at the 12 percent if you make over 44 7 25 let's say you make 80 000 then the first 11 000 in theory will be taxed at 10 percent from 11 000 to 44 7 25 at 12 percent from 44 7 25 up to the threshold in the bracket that you are in the marginal tax rate highest tax rate 22 percent in this case up from 44 7 26 up to whatever 80 000 we said was the cap so that's the idea of it so it's not so so if someone says they're in the 22nd tax bracket or something like that doesn't mean that they're paying 22 percent on all of their taxes if that's their marginal tax rate right that means that's the highest taxes which means the next dollar that they earn they are less incentivized to earn it because it'll be taxed at 22 percent then the first dollar they earned because the first dollar was only taxed at you know 10 percent that's going to be you know the general idea so you can see the rationale of this kind of you know it has some sense to it that we're going to try to increase the rates as we go up but you can see it's also quite complex like to try to try to say it's not only that the rates going up but i also have to look at these brackets in terms of single versus head of household and married and if i'm doing planning that becomes that becomes fairly cumbersome to do and to project out in other words as a tax preparer it's not going to be so bad because the tax software will do that for us but if you were to ask an average tax preparer how in the world did you get from an income of 80 thousand dollars to the tax that is owed they probably wouldn't be able to say well the software calculated that right because because it's so and then and if that's the case then the question is well and you have to have some idea we'll talk about this later because if you get into more complex taxes and planning then it becomes it becomes an issue because if they're like well what if i make what if i go from making 80 thousand to 110 thousand or something like that then what's going to be the different how much more should i be withholding how much more money am i going to owe well that becomes kind of difficult to calculate if you don't really understand how these brackets work because because you're not because you would have an average tax meaning the average tax that you made versus your top tax bracket so if you made more money you're going to be you're going to be paying at the top tax bracket so that's your marginal tax rate in economic terms the next dollar that you make that's going to be the impact of the tax on it and then of course if you go up to the next tax bracket then the dollars that go up above that bracket will be taxed another at the next rate up so when you look at tax software you'll typically see two rates an average rate which will be lower than the marginal rate which will be the top rate and if someone earns more money or is going to earn less money in the future then you kind of have to use the marginal tax rate usually rather than the average so we'll get into that later but next taxes are calculated using multiple tax rate rates that increase with tax base next we have the regressive tax now a regressive tax is a tax rate decreases as wage base increases and the the sales tax is sometimes used as an example of basically a regressive type tax now regressive as you can hear from the tone of it you probably hear well that sounds kind of negative on other regressive tax and usually that's how it will be labeled this is the label that people will put on from a political standpoint to try to just trounce the tax policy before it gets it gets off the ground right those that's regressive done it's all it's over right but but again a lot of times it becomes a little bit more complex than just simply labeling something so for example they'll try to label something like the flat tax as a regressive tax but it's not really a regressive tax because we saw that the flat tax does pay more money as you generate more revenue it's just that it doesn't increase as much as the progressive tax which means that you can now start talking about whether a tax is more or less progressive or more or less flat in other words you could see this this thing has one two three four five six seven brackets well what if you added what if you made it have like nine brackets well then you have made it kind of more complex which is kind of like more progressive generally although you can also change the the intervals in all kinds of crazy ways it's infinite how complex it can get into if you start tweaking this table all over the place now oftentimes so the questions will often be well we're in a progressive tax system if you wanted to simplify the tax code which was kind of the trend a few years ago then the idea would be i want to move from all these tax brackets to at least go into fewer tax brackets because that'll make it at least a little bit easier and that you can say that you would be flattening the tax system in that case which would be a form of simplification or making it a less progressive tax and again you can see the terminology on that would be used depending on which side of the debate you would be on so if you if you were lowering the number of brackets and you were in favor of increasing the number of brackets you would argue that it was a less progressive you're making the tax less progressive you might even go and say that you're making the flat regressive which would be a lie really but but you know that doesn't stop these debates right and then or if you if you're in favor of it you might say that you're trying to flatten the tax or possibly you would start out by saying i'm trying to simplify the tax code by flattening it obviously the news generally tries to say that flat tax is equivalent with a regressive tax right because most people and like the media for example are probably going to try to argue for more complex tax system more progressive right always more progress progressive so so regressive as we saw would typically be that would be the the claim that you're making you're just trying to help the rich people right you're making a tax that is falling more heavily on poor people than the rich people you're like the sheriff of knottingham and and uh and so you're horrible right that's basically what the label of the regressive tax kind of means uh in practice what are some examples of where that could happen in practice possibly like a sales tax is the classic example in europe they have a lot of sales a sales or usage tax uh is something often applied in the united states some states apply uh a usage tax instead of an income tax but for the federal government we have an income tax system and anybody that brings up a sales tax system is going to be usually shut down with or they will attempt to shut it down with this kind of regressive tax argument now i'm not arguing for one or the other i'm not sure we could actually politically make the move to a sales tax from a from a federal income tax and i would hate to add a new tax on top of the federal income tax because that would that would just mean it would just grow from there that's all taxes ever do they just the law the law when the tax law first went into place was only supposed to be on very wealthy people because they're the people that could afford it number one and again those are the people that needed to pay for the military because the military was protecting their land right was the general idea so they should be paying for it but now of course the tax is applied to everyone uh uh at this point and the income tax is is is reaching down to more people the sales tax would the same thing would happen they would put a modest sales tax in and then it would grow right so that's how that's how it works i'm not but from a from a theoretical standpoint uh is a sales tax regressive why would it be regressive well the argument is that if you're if you're taxing people when they buy stuff then then that's going to benefit wealthy people because if wealthy people didn't want to pay taxes all they have to do is buy less stuff because they have a lot more disposable income whereas if you're not wealthy you're paying all your money on the necessities which is like food water transportation gas the things that you need the essentials and therefore they have they don't have the capacity to not be spending money on on these things and therefore they're going to pay a higher percentage of their income to taxes than rich people who would be able to if they wanted to not spend money on things and therefore avoid the tax now that makes sense to some degree however you can kind of tweak that pretty easily because like like a lot of states for example some things will not be taxed so if you just didn't tax the staple things then you can kind of you can kind of adjust that pretty quickly meaning if you say okay well what if i do this i do not tax the the food i do not tax the gas and and um and so we don't tax the necessities right and then everything else is going to be taxed well then the argument doesn't then all the people that are paying all their money for the necessities and don't have the capacity to buy things other than the the necessities wouldn't be subject to any tax because they be paying all their money for food and food and gas in theory and the rich people who are let's face it they're more likely to be out there buying stuff it's not like they're they're going to be buying the yachts they're going to be shopping at the fancy restaurants and whatnot and they're going to be the ones that will be subject to the tax in those case when they buy the more the more fancy kind of thing so by doing that i think you can pretty easily tweak a sales tax system so that it's not you know regressive in the sense that is usually argued for or or in the in the news so that's why i say if whenever you look at these kind of categories of taxes the idea would be nothing's new under the sun and taxes it's just what kind of attacks are they applying but there's always tweaks that you can make to it to modify it to whatever you're whatever you're kind of doing here so you could take the sales tax and again kind of modify it so that it doesn't fall more heavily on the on certain individuals now you can also argue an income tax versus a sales tax which is better in terms of does it promote saving or spending and the united states with with an income tax we actually kind of promote spending because when we spend the money then we might get a deduction for it right on the income tax and as you earn the money if you get like the deduction then then you might be paying less taxes with a sales tax type of system you get taxed when you buy things so so unless you're buying you know things that aren't taxable like possibly the food the necessities when you're buying yachts or things like that you are going to get hit with the tax so it's actually promotes a saving a sales tax might be more promoting of a saving kind of system so that's another thing to to that's interesting between the two so those are the general categories


Greetings everyone, this is James P. Madonna of Megalife 21 and Progressive Discussions. And before I go on to do my next video talk show, I am stopping by from my immediate area off Route 17 South in Hasbrook Heights, New Jersey, the one and only, the famous Bendick Steiner, as seen on the Jerry Seinfeld Netflix series, Comedians in Cars Getting Coffee. That's right, it is in my close area and I love it here. Outstanding food, outstanding coffee and I will go in soon before I go on to do my next show. James P. Madonna of Megalife 21 and Progressive Discussions here. And aside from the famous Bendick Steiner in Hasbrook Heights, New Jersey, Route 17 South, right behind the famous Teterboro Airport where everyone with private jets lands who wish to visit New York City. We are right next door, directly next door to the famous Bananas Comedy Club in the Holiday Inn on Route 17 South in Hasbrook Heights, New Jersey. And there it is, the famous Bananas Comedy Club with a very highly rated Gabriel's Restaurant. I rarely see myself whack myself in the head, but you know, it was like, oh my god. Especially if it's a subject that's not very exciting. You know, like ball, like Joe Ann Worley, boring. Oh, my, we needed a substitute caregiver from my mom yesterday. So guess what happened? The agency. No, no, she showed her right. My sister told this Dominican supervisor, a Delsa, please send somebody to speak some English. Guess what? This woman didn't speak one word of English. Oh, you can't do that. And guess what? It's a good thing I had a translator on my cell phone. Guess what? And guess what? I translated for her. She reads it and gets annoyed that I'm telling her stuff. My sister left too long. She told off that. We don't speak English. We want somebody who speaks English. Well, when a client tells you things about their mom, you're supposed to listen and pay attention to them. This is bad. It's bad. This is bad. So when the Russian representative comes over and brags about how big they are, oh, care finders is big. We bought out everybody.  I don't want to professional you that if it's so good. I don't speak English. I was my mother. You know, Billy, I was afraid to leave the house and go to the buffet yesterday because I was afraid that, you know, what if something happened? Does this woman know how to call 911 or my sister? Who could you talk to? Who could you talk to? I can't translate nothing to her in typing because she gets mad at me. This is not good. Then she asses me like... Asses me. Asses me, yeah. Yeah, asks me. She goes, 163 bus to Hackensack. How do I go? I'll show you. I gave her the directions from my house. She went two blocks down further. She didn't even follow my directions. Hasbrook Heights, the bull bike. No, it's 162. Where the hotel takes everybody from one party. Right, but if you go the other way, it goes into Hackensack. It does? There's another one? Yeah, you know the Hasbrook Heights city hall? Yeah. Well, that bus stop is for the 163 coming back from the city. Why don't they have two of the same number? Why don't they give them different designations? Well, when they come back, they go all the way to Hackensack and whatever.  It should be a different number. There's a different route. Why are you using a different route? What I'm saying is 163 going one way takes you to Port Authority, New York City. But coming back, it goes through all the Hackensack stops.  That's dumb. 164 or 163? That's dumb. I said, don't take 164. It'll take you into the metal lands by the racetrack. Take 163. I give her to her. She does whatever she wants to do. Okay, you know what? Screw this, man. Do whatever you want. Nobody, nobody listens. And get through to people. And this is why, this is exactly when my new hernia surge, my new herniates here flares up, is when I get aggravated. No, no, a hernia should not flare up. That's wrong. Well, if for some reason, well, I flinch in my abdominal muscles, like when I'm getting a check, I'm getting a check Tuesday. Like when Elaine, when Elaine, thinking of Seinfeld, when Eileen looks at you in the eye, lies to you and never pays attention to a word you say. You always know what she's called because you get that too. Nervous laugh. Remember when I said, I said, you got to stop the ride. I said, it's got to stop. Knock on, there's no word to knock on, but thank God, thank God the central is working today here. Yeah, but this morning it was working too, and you didn't need it. It was, I had to wear your jacket. I was freezing. Thank God I had your jacket. I put it on. Oh, I'm sure. I had it zipped up all in front. I said, what, you don't need it at all. It's 60-some odd degrees outside.  You bring the jacket. I knew I was going to be cold. Sure enough, I could come over there when I was out in front of having a suit. The windows were all fogged up, meaning the air was all with humidity outside. I said, oh, God. You know, the great thing about that fleece is when you zip it to the top, it's like having a scarf. I know. I said, it's freezing in there. I said, the first thing I want is a wide enough to have the air on. Didn't you hear, didn't you ever hear of numbers on a thermostat? You would just. No, no, they don't know what they're doing. They don't know what they're working. No, they don't.   I mean, anybody who goes to school in any country knows about numbers. There's a lot of air traffic today, Billy. The private planes are taking off and landing. Let me go get a coffee. Unbelievable. That's cool having contempt for your customers. With Valley Home Care, I've never had everybody that was for that. Yeah, because Valley has professionals working. They are. In 24 hours, they were there. They called. I'm on my way. It's called two, three, four. It's called Valley Home Care. And they're connected with Valley Hospital in Ridgewood. I'm going to tell my sister about them. Thank you for telling me. You're right. Better write it down. You're going to forget. Who could forget Valley Home Care? Well, you might. I think Valley's something. Well, Valley Hospital is famous. Valley Home Care. They are tremendous. Every single one. I think even Richard Nixon was in Valley. The work they did, or my dad, it was incredible. From the nurses to the home health aid. It was just wonderful. Never, I have not one complaint. Not one. They were great. They all came from great backgrounds. The nurses and everything. And I bet they screened all their applicants very well. Probably. Oh, unbelievable. That is the most irregular looking line I've ever seen. Oh, there is no line. Just run this please. Look at your shows. You can make money. No, you don't know what you're doing. I'm sorry. You don't know what you're doing. And you're going to make money still. It's amazing. Well, look at that.  Anything's possible in America if they let this guy be on talk shows and make a ton of money. What about William Sherman? Yeah, but you know, it's Captain Kirk. You got to love Captain Kirk. No, you don't. No, you don't. You make me laugh, man. Oh, man. Hey, all these bikes are lined up like they're packed, like literate pack. They probably told them to stop laying them down like they would do with the blocking.  That's insurance. That's a liability hazard. People, somebody will trip right over there. Unbelievable. Yeah, like, as far as, believe me, there are people, aside from Eileen and Donald Trump, that profusely lie all the time.  I get a text, right? All the things I call her in. The hoarder. She doesn't. You said she does. Well, I think a lot of stuff. And why do you say you don't? I'm here at 315 every day. I say you're not listening. I am listening. I know what you said. I don't forget what you said. Really? Then you deny it.  Your brother makes 80 grand. Your brother doesn't even make 40 grand. My brother has power of attorney. My brother doesn't care about my problems. Your brother has power of attorney with you signed the document. And she's not even sure if he does. She is totally like Andromeda Galaxy. What did you say when they go out? He doesn't care about her? He doesn't acknowledge her problems. Then why did she give him power of attorney? Right. Oh, by the way, that was the kind of long-sleeve shirts that I like. Then I got a whole stack of them from Kmart. I know I got this today at Walmart. They got good ones. Well, I mean, Kmart had roots, root 66 brand. But the best I like are Target and Coles. They have nice election. I'm glad there's still more Kmart's in Northern New Jersey. There are many. There's not many. But root 66 brand, remember that beautiful blue denim it was? God love denim. They go to Target and Coles. They always have quality stuff. What? You get two nice ones. You know Walmart, I can't even get over-the-cap tubes, actually. Ever. I've got to have over-the-cap. I'm an ankle boxer. But it's getting easier than it really is. No, I've got to have over-the-cap. Over-the-cap to everyone. Over-the-cap to sports or heavy-duty work socks. You're not going to be over-the-cap to me. That's all I want. My whole life with football and everything. Speaking of socks, what did that college football song buckle down and win socky?  I don't know what you're talking about. Buckle down, win socky. You don't know what you're talking about. Really? No. I'm a bullet, bullet song.  Anyway, I'm watching the Travel Channel last night. All right, watching Dead Files. I get a text. A 609 New Jersey area code. Somebody says, hi, James, how are you?  I don't know you. Who's this? I says, oh you don't know who this is? I go, I don't know you by your- I don't know you by your phone number. Could you please identify yourself? And then eventually, the person identifies himself. I say, why didn't you say that at the beginning? Hi, James. This is so-and-so. Hi, James. How you doing? You know what my sarcastic answer was? If I was that psychic, I would be having the Powerball lottery number winnings every week. It was somebody I knew, but don't just send me a freaking-like, don't just send me a text with a cell phone number. What was the text? It was a text. I says, I want you to know, I'm old fashioned. I'm really not into texting. I says, if you can't speak to me- Don't bother me. Yeah, and don't say, hi, James, how are you? Or guess who this is? No, you play that game, I don't answer you. It's a phone. It's a phone. You know how I feel about texting. Well, you know millennials are addicted to texting. You know that. Also, it doesn't get hard. Good. Hi. It affects the brainwaves. It's just been registered by who, who will be helpful with innovation, as an addiction. Electromagnetic.  It can cause brain tumors. It can cause a lot of things. It can cause a teenage suicide rates are up. Suicide phone calls are up. They're going up big time. Now they're finding suicide rates are climbing in preschool, not preschool, but single digit age kids, six to nine and whatever it is. This is bad. I see kids crossing Main Street and Lowry not even looking both ways. They're like this Billy, the phone's right here. That's all. And what are they doing? I see the thumbs going like this. And who's that all come back to? My dad again, right? You can't get through to people. You tell them, you tell them, and they will listen. It just doesn't make sense. There's nothing like old fashioned eye to eye communication. Can't beat that. Or even, or even get on the freaking phone and talk. You know how I have a football. I don't like smart phones.  They're addictive. Well, I, I do, it does help my insomnia in a certain way because what I'll do is as I, I'm watching something, let's say I'm watching a science channel. I'm in bed, right? I'm trying to sleep, right? I'm watching a document. Oh, I was watching ancient aliens last night. I go on Twitter. So I'm tweeting. As I'm watching ancient aliens. So it like pacifies, because when you're, when you're alone and it's late at night, you have too much time to think. And that's my detriment. I have to occupy my mind and knock myself out. It's like, like, I mean, sometimes, like with healthcare, technology is wonderful. I mean, orthroscopic, or laparoscopic surgeries, you know. Remember when you used to talk about sound waves destroying tumors? Well, they have sound wave machines now. How long? Well, 20 hours, what, how many decades ahead of time? I say, remember I used to preach. Sound is the most helpful or detrimental thing on the planet. It can do anything you want it to do. People don't get it. And now they're just doing things with it. And I, and I, and I enlighten people that if our system, think about this, if our, if our system is really fair and honest, Nikola Tesla will be in our, will be in our history books instead of Thomas Edison who sold out to J.P. Morgan. I say, you know how, how advanced that man was? Nikola Tesla. Tesla, Tesla, he admitted he was given help by aliens. And so was Warner von Braun. Warner von Braun. Well, he pointed, he showed the wrong camera. He pointed, I had a lot of help. Maybe Edgar Cayce got his visions from. Very possibly, very probably. Like you were telling me. I know, you want to find out if Cayce did? Edgar Cayce. Yeah, the sleeping prophet. Edgar Cayce is a sleeping prophet. Did he receive most of his information from the Anunnaki or other alien beings? Because, you know, he wasn't really, he wasn't educated. He was a country bumpkin. He was a farm boy. He wasn't from the Anunnaki. Here you go. I always heard things like he was. And when ancient aliens show skeletons with the elongated head going backwards, they feel they were high, they were deep, they were hybrids. They were extraterrestrial hybrids. None of the pharaohs were. None of them. None of them were alien. Maybe evolution was an extraterrestrial experiment. Oh, yeah. It might be part of me Anunnaki. Yes. For any of the ancient pharaohs, no. Yeah. Well, I told someone that if Darwin's theory. That's not right. Well, how come there's not apes right now walking out of the jungle? Upright? There are. Yeah, they're called Donald Trump supporters. Donald's customers. Yeah. Right. And Trumpansies. Actually, that's funny. What is it? What? Oh, evolution. Evolution, I think, is an extraterrestrial, was an extraterrestrial experiment. Was Darwin's theory of evolution correct? At all? There you go. Was Darwin completely off course and off base? You know what? After the buffet, I go into the dollar zone and the first thing I do is look for the amulets. Oh, you got one? No. No. The Indian guide, it runs it. He says. That impala is a nice look. I love that. Look at that. You know, even in the old days, the impala was highly rated and the Chevy Nova. They should make an S.S. model again. Look at that. That's sweet. Did you like the, well, the Pontiacs, the Pontiacs, the Pontiac Grand Prix. Nice car. Was a great car. The Oldsmobile Cutlass was a big seller too. And the Buick Regal. Well, a lot of the Buick was a Regal. The Skylock was a great sporty car. Riviera. Riviera had some great years. The Skylock was a great sporty little car. I rode in a Buick Regal and it was always smooth. Always. Always. Always was always a well built car. When I was a kid, my uncle John had a Bonneville. That was there. That was like the impala. That was the Bonneville was a nice car. Yeah. A lot of those cars were phenomenal. I remember the Chrysler Imperial. That was their answer to Cadillac. That was their answer to Cadillac. It was a nice car. Then they got rid of that in their top Yorker. Yes. That's true. All the classic. I love seeing restored classics. The new York out there, look how smooth that is. That's nice. It's beautiful. Chrysler did a great job in their retro line. All their retro lining. The Challenger. The charger's pretty nice. They're bringing back the Barracuda. Yes. Yes. That was a great car. Retro low. That's great. Camaro. For that phenomenal Cadillac is one of the greatest cars in the city. Is that the Z28? That was a Camaro. That was. They don't have the Z28 now. You have the SS. Other models out of the Z28. These are great cars. I got plenty of coffee. Actually, I got my mug in the car. Ridiculous.  Wait, the other guy we thought was Tesla. Edgar Cayce, yes, did get help from extraterrestrial sources. Yeah. Was Nicholas Tesla giving great information from alien beings? Was it the Anunnaki? There you go. Are the Anunnaki the most advanced race of all the alien of I don't know what to ask? Are they the race, the alien race that's responsible for everything you're aware of?  Star people, yeah, they even visited the Hopis. They visit a lot of different cars. Yeah. And the Nazca, you know, the drawings of Nazca in the Peruvian desert, and what about Easter Island? No, the base what everybody knows, it was supposedly highly technological.  You're talking about 10,000 years. And they were talking aqueducts, ancient Rome bombing, bombing, come on. Now, those statues on Easter Island, they 75 tons, some of them. Today's model of equipment. And I told you about the coral compound of Florida. You know, they made a replica of one of the Easter Island statues in a university in the United States. They showed it on ancient aliens. Are the material equally heavy? Equal Yeah. They tried every which way to try to drag it. Look at the limestone blocks that went to the pyramids. How heavy they were. That was levitation. So was the coral compound of Florida. You've seen that, right? You know, people would say Well, what I told you and I asked him years ago, is everything even before man recorded visually Yeah. So many history is all recorded. Except the ancients had verbal verbal history. They told Yeah. Everything about the creation of man and everything before man, before man, they even brought man.  It's not going that way. How are you going to elevate it? So much is common sense in life. You know, getting back to this place, they got to look like Popeye. The old guy he looked just like Popeye. It's like old Popeye. Oh, that's the original It's like old Popeye. That's the old Popeye. That's him. That's him. I, I, I, I blow me the way. I want to know what I think he gets upset for. They said no, I really don't.  Anyway, I think he was talking on olive oil. Okay, he says this place has probably the best location of any fast food restaurant. You can think of it. And they don't care and they don't care about it. The owner does, I don't, he's so greedy that if he put thought into this franchise, you can't, you just, you just cannot beat this location. I never, It's perfect. And you have a walk-in business a lot from the hotel. And people come in here. Not only from pilots from the airport, but tourism, a European tourist stay there. The traffic and the walk-in. Right. You got 17 tracks. Exactly.  And you got the people coming through from the back.  Oh, yeah, yeah. To be honest, there's no real problem there. You don't see a problem there. When I was going out, he was coming in. I just waited and came right in and went out. Kenny Rogers' roasters had a close-down in Fairlawn. It was the old bags. The old bags were complaining about... The smell was all over the neighborhood. But it was wonderful. Oh, my God. What could be better than smelling old-fashioned barbecue with wood, with wood charcoal, marinated chicken? I mean, what could be better than that?  Do you want to smell carbon monoxide? You have to break it. Do you want to smell my underwear? I've been wearing it for too long. Yeah, you ever hear a swamp bass? You old...   Bitch. I don't. I don't. I like when they say, well, I never. It says, no one you probably never will, okay? And what about when they brag about their grandchildren, like no one else has grandchildren? No one else ever had babies? The kid is not as special and precious and as you think they are. It's like, it's like when the father yells at the coach, especially, you mean he's mentally handicapped? You have special Olympics or all handicapped? Yeah, you ever see these fathers scream at the baseball coach, the literally coaches? They're worse than the kids. The kids don't do that. I says, you know what, maybe your kid's on the bench for a reason. You know, maybe... Yeah, but at that age, I do agree they need some play minutes. Well, that's why you have practice. Well, no, they have to play in a real game. They deserve that. Well, they have to play. They're horrible and haven't really used it. Put them in for a couple minutes. Get them used to stress. Let them get in there. Like when you went on the field, all right, stadium full of people, you've got to get used to that stress. Well, if you're focused enough, you shouldn't know the people around you. Yeah. What's the old saying about entertainers just look at the front row? Yeah, they don't look at everything. Well, you don't. You focus, and that's about it. No, I'm sorry. Karen said hi. I didn't even... She did? Yeah. Karen? Hi, Karen. I'm sorry. It's really extra busy today. No, Jimmy doesn't want to talk to you, Karen. We're leaving though, so... But at least... Well, the good thing is, Eileen is not here to aggravate us. Oh, you're going... Yeah, I'll be hit and lost. You're going to have some seafood for dinner? Yeah. You know, they should really... Being that they're from New England, they should really keep the lobster roll. They shouldn't get rid of the lobster roll, you know. Yeah, that sounds good. Hey, how was it sure? Oh, it was good. Oh, that's right. The weather wasn't that great. I rested a lot. Would you go to Wildwood? No. Oh, okay. My parents are going to Wildwood to Wildwood. How long? A week. I love Wildwood. What's a Wildwood crest? It's great. It's great. Is that like an amusement park or a car park? Oh, one of the best boardwalks you'll ever go to. It is incredible. You know, they did a thing on the travel channel or the food channel. You know, all the marinas, like Little Lake Harbor, Ocean City, New Jersey, they have like family-owned businesses for generations. They have fresh seafood coming in. And that's what they do. They can it. They package it and sell it. Good stuff. Yeah. Good stuff. There's a lot of history in New Jersey that, you know, people think, when they think in New Jersey, they always make jokes about the term pike and Elizabeth. You're not so much in New Jersey. You're not a laughing stock that we used to be. No. There's a lot of great... You don't get Polish jokes anymore. The Polish aren't laughed at like they used to be. No, I mean, I went to Reddington to the Hot Air Balloon Festival. Eddie Money was singing there. Were you down there? Yeah. He was singing there and, you know, it was great to see him sing the old song. And you see the balloons up in the sky. Who's a former cop? Eddie Money. The New York City cop? You know who's a former Camden, New Jersey cop? When Camden was a nice town? Well, Camden was never a nice town, Jerry. We'll talk about late 1940s. Maybe. Nature Boy Buddy Rogers, a very famous professional wrestler, who's a world heavyweight champion. Nature Boy Buddy Rogers was originally... I fought a buddy of mine yesterday. He was a corporate pilot. And I didn't fight out the yesterday. He's a former cop. It's a New York cop. Really? He is. I never knew that. I said, I am shocked. What's going on? Oh, Manafort. He's got to work with... Yeah, Mueller. With Mueller now. He has no choice. Yeah? Call Manafort. Yeah. Are you ready? Yeah, I'm ready. Look in the eye right now. You're telling me, what's good? Don't ask me how everything is. What's good? So I want to know, what's good? So they want me to lie to them? They can't answer me. Oh, I'm great, man. I'm... Joe, the old guy? Yeah. I said your son passed away over a few years ago. Your other son will not have a thing to do whether he will speak to you at all. Your wife left you. I said your ex-wife and everybody else and grandkids can't stand you. I said, what's good? He sat there in the car. I said, I don't hear you. I guess people want me to lie to them. Yeah, you want me to make something up? Like this girl, I used to work with in the vitamin shop years ago, Alana. She lives in Upper Saddle River in a mansion. She's got a new BMW. Her mother's a millionaire psychologist. Gave her money to open up a what do you call, her own business. She says, James, it's been a long time. How have you been? I says, I'm hanging in there. Oh, she says, you're only hanging in there? No. I just want the Powerball Lotter. Website too? No, I used to work with her on roof four and premise. Sure. That the other vitamin shop. If you work there, if you're so wealthy.   I think she got more allowance than. Everybody's going, that one that broke a neat money that I can't afford. Nobody did see her car. It was like a brand new top of the line BMW sports car. So what? I had a 650. As high as you can get on a BMW. She got that poor son of her with her ex-boyfriend.  Yeah. Well, I guess people want us to lie. Oh, negativity. No, I'm being realistic. Honesty, not negativity. Yeah, gag. People don't get it. You can't get through it. Yeah, but your father was a world-class businessman. He knew what was going on. Yeah, he knew. All right. I'll see you, Billy. Okay. I'll see you. Oh. Well, that's it for progressive discussions on location. And it happens to be Saturday afternoon. We had a good invigorating conversation myself and commercial voice-over specialist and former NFL quarterback William H. Morrill III. Very invigorating indeed. And I could feel autumn is in the air, definitely. You know what amazes me? I see small cars with out-of-state license plates from far away. And it makes me think, my God, they drove that many hours. They drove that many hours in that small vehicle. My lower back would be killing me. Killing me, absolutely killing me. All right, let me get out of here.


Welcome, I welcome you all to this lecture in the course Introduction to Panimian Grammar. In this course now we are studying the concept of Karakal and also Vibhakti which is part of the technical terms that we are studying. These technical terms are stated by the Saudnia Sutras in the Ashtadhyay. Let us look at the centrality of action as stated in the Panimian Grammar and the Panimian Grammatical tradition that continues till today. The tradition says Kriyaya Vidhyatvam. This is the sutra from a text Shabdasutra which says that it is the action denoted by a verbal root is the main element in the meanings that get collected. So Kriya is considered to be the Vidhyaya. In fact, the current tradition believes that this speech occurs primarily to describe a particular action in the process of communication and entities that participate in it in bringing about that action that is the role the entities play. Entities are collected together in order to describe that particular action denoted by that verbal root. Also action denoted by that verbal root occupies the central position in the sentence but also in the overall speech that is produced for the purpose of communication. This is extremely important because the concept of Karaka is closely related to this particular fact. There is also the principle of Vivaksha which needs to be remembered when we discuss the concept of Karaka. Vivaksha is translated as the desire to speak. This principle is said to determine the roles that are Karaka. The roles that different entities play in the accomplishment of an action is what is Karaka. This depends on the Vivaksha that is what this principle says. So the principle of Vivaksha also points to the fact that these roles that different entities play in the accomplishment of an action cannot be many times in correspondence with the external reality. There may be a description in part. In many cases they may be in correspondence with the external reality but in some cases in many cases they may not be in correspondence with the external reality. There may be a description in part and this is what gets depicted by the statement which is quoted from Mahabhashya Vivaksha Taha Karakani Bhavanti. The Karakas happen due to the desire to speak, the desire of the speaker. This plays a very crucial, a very important role as we shall see later on. So what is a Karaka? Karaka is the role the entities play in the accomplishment of an action and that is what is Karaka. The definition of Karaka given in Sanskrit is Kriya Nirvartakam Karakam, the entities which bring about the accomplishment of an action and the role that they play. That is what is Karaka. So let us take an example, the action of cooking. This action of cooking requires someone like Devadatta to cook, Odana or rice grains to become soft, Agni or fire to provide heat so that the grains become soft, Stali or a vessel to hold the rice grains till they get soft and Yadnya Datta for example for which this action is undertaken, the action of cooking is undertaken. So we have Devadatta, Odana, Agni, Stali and Yadnya Datta. These are different entities which are playing certain role in bringing about accomplishing the action of cooking which is part of the description. So the roles that these entities play in the accomplishment of the action of cooking is what is bringing about that action. So they are Kriya Nirvartakas and so the roles that they play, they are called Karakas. Devadatta can be said to play the role of the agent, Karata in bringing about this action, Odana can be said to play the role of the object, Agni the role of Karana or the most effective instrument, Stali, the Adhikarana, the location of the substratum and Yadnya Datta, the Udesh or the recipient of the fruit of action. It is all these which bring about this action of cooking. So the roles that all of them play, they can be called Karaka. This can be further improved when we say Shaktiha Karakam. The capacity, the entities possess to play different roles in the accomplishment of an action is then called Karaka, Shaktiha Karakam. So for example, if we take the same entities, Devadatta, Odana, Agni, Stali and Yadnya Datta, we can say that these entities can be said to possess the capacity to play the role of Karata, Devadatta plays that role, Karma, Odana plays that role, Karana, Agni plays the role, Adhikarana, Stali plays this role and Sampradana, Yadnya Datta who plays this role in the accomplishment of the action of cooking. So this Shakti that exists in Devadatta, Odana, Agni, Stali and Yadnya Datta to play these roles respectively, this Shakti is called Karaka. This is how the improved definition is presented in the tradition, Shaktiha Karakam. The text called Shabdasutra further improves this definition bringing in the cognitive aspect and says that the cognition of an individual speaker in which an entity is conceived to possess capacity to play roles in the accomplishment of an action is what is Karaka, Shaktibuddhi Karakam, this is the sutra, Shaktibuddhi Karakam. This can be explained in the following way, the cognition of the individual speaker about the following entities to possess the capacity to play the role of let us say Kartha in Devadatta, Karma in Odana, Karana in Agni, Adhikarana in Stali and Sampradana in Yadnya Datta in the accomplishment of the action of cooking and therefore these roles that Devadatta, Odana etc. play they are called Karakas. So Shaktibuddhi Karakam that is the latest definition available to us. This can be further explained as the cognition of the speaker may assign roles to entities which may otherwise be thought to not to possess capacity to play such roles. So these roles these Karakas are dependent on the cognition of the speaker, how the speaker cognizes them, how the speaker cognizes the world. In animate entities for example are not thought of to possess capacity to play the role of an agent with reference to the action of cooking for example, they are thought of as Ayogya entities in congruent incompatible. But the cognition of the speaker may be of a kind which may assign the role of an agent to such an Ayogya entity as well. And so we may have a sentence like Stali Odana Pachati the vessel cooks the rice. This sentence is still considered to be valid where Stali is cognized to possess the capacity to play the role of agent or karta in the accomplishment of the action of cooking. One can say that Stali being an inanimate entity cannot have the capacity to accomplish the action of cooking, yes that is true. But the speaker cognizes it in that way and therefore now the role that an entity plays in the accomplishment of an action as cognized by the speaker. So the cognition of the speaker about it is what is important here which determines the roles played by different entities in the accomplishment of an action and therefore the term karaka gets defined in this particular manner. So here are the six karakas the famous karakas karta karma karana sampradana apadana and adhikarana. Karaka karta is translated as agent karma as object karana as instrument but most effective instrument sampradana as recipient apadana as point of separation and adhikarana as location of substratum. But this is not the order in which the karakas are arranged in the ashtadhyay. This is the order in which the karakas are arranged in the text of ashtadhyay. Karakas comes apadana the point of separation one four twenty four then comes sampradana recipient one four thirty two then comes karana instrument one four forty two then comes adhikarana one four forty five then comes karma one four forty nine and finally comes karta by one four fifty four and this particular order is quite peculiar. Why is it peculiar? Because the purpose of arrangement in the ashtadhyay of these karakas can be summarized in the following sutra which is part of shabdha sutra. The sutra is apadana adinam parabali astvam artha sannikarsha. The meaning is because of the proximity with the core meaning of the action the later is stronger amongst the karakas starting with apadana. As we proceed further so karta is the strongest and then the other karakas apadana is the weakest amongst all the karakas all the rules. Let us now study each of these karakas and the definition and certain other classifications related to these karakas in detail. The classifications of these karakas we shall not study now we shall reserve this for the advanced level course. Right now let us try to be clear about the definitions of these karakas as given in the ashtadhyay and what do they mean? Let us first look at the definition of apadana given in 1, 4, 24. This is point of separation as we saw earlier the sutra is drivam apaye apadanaam drivam apaye apadanaam driv means constant or stable apaye is separation. So overall the meaning of the sutra is that is an apadana which is constant in the act of separation that is the literal meaning of 1, 4, 24. There are three types of apadana stated in the text of vaakya padiya nirdhista visaya upatta visaya and apekshitakriya. We will not deal with these here. We reserve these for the advanced level course and there we shall deal with them in detail. But we consider it important to mention them here just to be just to form the link between this and the advanced level course. Let us take the example sahaprayagakashim gachati. The meaning is he goes to Kashi from prayag. In this sentence gachati is the verb and the action of going is described by this verb. As we know sah is the agent who is performing this action of going. This he which is the meaning of sah is initially located in prayag and now in order to go to Kashi in order to reach Kashi he has to leave prayag. So he gets separated from prayag. So there is this upaya, there is this separation that is happening and in this separation prayag is acting as a constant or Dhruva in other terms. Therefore prayag is termed as apadana and then it takes the fifth case which we shall study later on. But the point is that prayag is considered to be Dhruva and therefore it is termed an apadana following the definition of apadana given in 1, 4, 24. Let us now go to sampradana the next karaka in line. Sampradana is the recipient of the result of the action. The sutra 1, 4, 32 is karmana yam abhipprayati sampradanam that which the agent wishes to reach or connect through the object is termed as sampradana karmana yam abhipprayati sampradanam. So the agent wishes to reach or connect abhipprayati through the object karmana that is what is termed as sampradana. Let us take an example the example is sa krishi valaya gam dadati she gives a cow to a farmer that is the meaning here the action described is the action of giving and what is being given is the cow therefore cow becomes the object sa she is the agent of this action of giving because sa is performing this action of giving. So here the action of giving is described cow is the object she is the agent it is through this object namely cow that the agent she wants to reach krishi vala. So krishi vala the farmer is the recipient of the object of this action karmana yam abhipprayati and therefore krishi vala the farmer is termed as sampradana following the definition given in 1, 4, 32. Let us now go to the next karaka namely karana the most effective instrument defined by the sutra sadhakatamam karana the meaning given of this sutra is the most effective means which when operationalized brings about the result of an action is termed karana sadhakatamam is the most effective means the most effectiveness is described by the later tradition in this following manner namely when operationalized brings about the result of an action this is what is sadhakatamatva. So this is what is termed karana let us take an example balako likhanya grahapatham likhati a boy writes the homework by a pen here the verb is likhati and the action described is writing a boy is the agent and the homework is the object now the pen is acting as an instrument which when operationalized the result of the action of writing is accomplished and therefore the pen becomes the most effective means and therefore the pen is termed karana in this action of writing. Let us now go to adhikarana described by 1445 adhikarana means substratum or location the sutra that defines this karaka is 1445 adharodhikaranam the substratum of the process as well as the result is termed adhikarana. There are two specific adhikaranas karma adhikaranam and karatradhikaranam the substratum of the karma is called karma adhikaranam the substratum of the kartha is called karatradhikaranam also there are three adhikaranas discussed in the grammatical tradition they are avpashleshika vaisayika and abhivvapaka we do not aim to discuss these three over here we keep it for the advanced level course but we consider it important to mention them here to form the link of the discussion on this topic. Let us look at the first example the example is balika kate astai a girl sits on the mat in this sentence astai is the verb and it is denoting the action of sitting the action described here is sitting a girl being the agent now the substratum of this girl is the mat. So mat is termed as adhikarana we notice that the girl is the agent and mat is the substratum of the agent so therefore this is also termed as karatradhikaranam in the second example devadatta her sthalyam odhanam pachati devadatta cooks the rice in a vessel the verb is pachati which denotes the action of cooking so the action described here is the action of cooking devadatta is the agent odhana or rice being the object and sthaly is the substratum of the odhana the karma the rice and hence sthaly is termed as adhikaranam in this case being the substratum of the karma therefore it is called karma adhikaranam sthaly is called karma adhikaranam now let us go ahead and look at the definition of karma provided in 149 karma is an object the sutra is kartur eepsit tamam karma an element which is most desired to be reached or connected by the agent is termed karma something that is most desired to be reached by the agent this is what is called as karma and there are three types of karma described in the paninian grammatical tradition namely nirvartya vikarya and prapya we do not aim to discuss these three types here we reserve the discussion on them in the advanced level course but it is important to mention them here to form the link between the two courses and the discussion so kartur eepsit tamam karma defines what a karma is let us look at the example the verb is gachanti the meaning of this sentence is the female students go to school gachanti is the verb the action described by this verb is the action of going balika being the agent the female students being the agent now this agent wishes the most to connect to the pathashala through the action of going and that is why pathashala becomes eepsit tamam and therefore pathashala is termed as karma now let us look at the last of these karakas which is kartru karaka karta is defined by 1454 by the sutra swatantrakarta karta is translated as agent and the sutra is swatantrakarta only one word swatantrah to define what is karta this word swatantra consists of two elements swa and tantra swa means self tantra means main or head so the meaning of swatantra is one's own self as head or main which is independent an element which is independent in the action is termed as karta the independence is in accordance with the cognition of the speaker as well so one which brings together all the entities to play different roles in the accomplishment of an action is what is independence let us look at the example that we have seen earlier also so here we have odana namely the rice as object stali the substratum of the odana rice karma dhikarana yadnyadatta being the recipient and it is devadatta who brings all these above together to accomplish the action of cooking amongst all of them it is devadatta who is acting independently devadatta is swatantra odanas thali and yadnyadatta they come into this action of cooking because devadatta brings them they are dependent on devadatta but devadatta is independent and that is why devadatta is termed as karta this is how the six karakas are explained in the paninian grammar in the ashtadhyay so these are the definitions of the six roles that different entities play in the accomplishment of an action the role of apadana the role of sampradana the role of karana the role of adhikarana the role of karma and finally the role of karta all these roles different entities play to accomplish an action which is central in a sentence to summarize the six karakas act as representation of an individual viewpoint and individual worldview so to speak they form the core of the meaning element in the sentence in terms of the relation of entities with the action which is central in a sentence as part of the speech communication these definitions are further reformed by the later tradition and these reformations will be part of an advanced course but some of them we shall see in the coming lecture now before closing let us recite the mangala charana which is taken from the text lagu paribhasha vritti written by purushottama deva this mangala charana reads i repeat prasthauti purushottama and before closing here are the five sutras of today taken from 6.4 they are angasyah halaha nami nathisru chatasru and chandasyabhaya tha i repeat angasyah halaha nami nathisru chatasru chandasyabhaya tha thank you for your attention