Sūtra 2·1·43
कृत्यैर् ऋणे
kṛtyair ṛṇe
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A word ending with the 7th case-affix is compounded with words ending with a kṛitya-affix (a fut. pass. Participle) and the resulting compound is Tatpurusha, when ‘debt’ is implied.
Padapāṭha kṛtyaiḥ ṛṇeकृत्यैः ऋणे