व्यवहारमयूख (नीलकण्ठ भट्ट - पश्चिमी भारत की हिन्दू न्याय-संहिता एवं व्यवहार कोष)

122 VYAVAHĀRAMAYŪKHA [ S. VI. 1-3¹ / M. p.115 l.29-p.116 l. 16
( [ Now (the treatment of) deposit.¹
Nārada (p. 120 v 1) says
Where a man without any suspicion entrusts any property of his own
to another in confidence, that is said by the wise to be the title of law
called deposit. What is deposited under seal without being counted or
being shown should be known as upanidhi and nikṣepa is known to be
made after counting (the contents).
Bṛhaspati (p. 333 vv. 6 and 9) says:
'The merit which accrues to a man making a gift of gold, baser metals,
clothes and the like belongs to him who preserves a deposit or who
protects one who seeks protection. A deposit must be returned to that
very man who kept it in deposit and in the same manner and state (in
which it was deposited). It must not be delivered to one who claims
propinquity to the depositor.

• 'Nyāsaḥ means nikṣepa (deposit). pratyanantaraḥ means 'a
  near kinsman of the depositor'.² Manu (VIII. 191) says:
  He who does not return a deposit or demands what he never deposited
  shall both be punished like a thief or should be made to give a fine
  equal to the thing bailed.
  Bṛhaspati (p 333 v. 11) says:
  If the depositary (or bailee) were to allow the deposit to perish by
  making a difference (in the care bestowed upon it as compared with his
  own chattels) or by his indifference or were not to return it when
  requested to do so he shall be made to pay it (its value) together with
  interest.
  Bhedaḥ means making a difference in the care bestowed upon one's
  own property (and on a deposit); therefore no blame attaches (to the
  depositary) if (the deposit) be destroyed through indifference together
  with the depositary's own goods.³
  Yājñavalkya (II. 67) says:
  If the (bailee) of his own sweet will (i.e. without the bailor's consent)

1. The terms nikṣepa, upanidhi and nyāsa are often used as synonyms, but were
   also differentiated in meaning. Nikṣepa is a deposit entrusted to a man in his presence
   after counting before him the coins &c.; upanidhi is the deposit of articles enclosed in a
   sealed box or envelope (the articles not being counted in the presence of the depositee);
   nyāsa is a deposit not made in the presence of the depositee but handed over to persons
   in his house for being given into his custody. Vide Vīr. p. 361 (for all three) and Mit.
   on Yāj. II. 67 (for nyāsa and nikṣepa). Yāj. II. 65 defines upanidhi as done by the Mit.
   Manu VIII. 185 employs both terms, nikṣepa and upanidhi. Vide notes to Kāt. v. 592.
2. In Manu VIII. 185 the same rule and the word pratyanantara occur and
   Kullūka explains that while the depositor is alive it should not be returned to his son or any
   one else who would be the owner immediately after the depositor.
3. Compare this with section 151 of the Indian Contract Act.
   P. 191 (text),