By C. N. VAZE
Chartered Accountant
India can boast of a very rich tradition of
‘Guru-Shishya-Parampara’ i.e. mentor-disciple relationship. In ancient India,
there was a Gurukul system where
the sages (gurus) stayed in their Ashrama (hermitage) in jungles. Pupils used to go to the Ashramas to stay
there for 12 long years to acquire knowledge. The Guru and his wife were
virtually the parents of the pupils. This helped to develop a strong bonding
between the Guru and Shishya. In today’s era of mass-education, this tradition
is practically extinct.
However, the remnants of this system can be found in present
times only in a few fields like art (music, dance) and our profession of CAs in
the form of mandatory articleship. Usually, when we come across a good singer,
we immediately ask – who is his Guru. Similarly, in the case of a bright CA, he
is asked about his principal during articleship.
There are certain principles which were observed in this
tradition in olden days.
First is ‘Acharya devo bhava’. People wrongly take the meaning of this
saying as ‘Guru is God’. Actually, it is not such a plain statement; but
it is in the imperative sense – meaning ‘you become the believer that Guru
is God’.
Secondly, there was a ban on Gurus not to impart the
knowledge to an ‘ashishya’ i.e. undeserving pupil. Only an ‘Adhikari’,
one who is endowed with the prerequisite virtues could be considered worthy of
receiving knowledge. If anybody undeserving receives knowledge, he is
considered as a sinner.
Thirdly, there is a popular shloka (verse):
People mistake it to be a mantra to be recited before meals (Bhojana-mantra).
They are under an impression that the mantra means ‘Let’s come together and
have meals’. Actually, it is a mantra –
which carries the essence of the relationship between teacher and student. Its
recitation is meant to remind the Guru and Shishya of this sacred bond in the
endeavour of learning. Its meaning is:
May both of us (Guru and Shishya) be protected by the
Divine,
May the Divine nourish both of us.
Let both of us together perform great tasks with great
energy and vigour,
May our study bring us purity and light;
May there never be any hostility Let us not hate or be
jealous of each other! Let us not act as rivals.
(Today we find strange relationships of jealousy or cheating
between a Ph.D guide and his student!)
Finally, the ultimate thought is –
One should always expect to win in all situations; but should
desire to get defeated (surpassed) by one’s son and pupil. Such principle was
implemented by many – the prominent examples being Guru Dronacharya and Arjun;
Shree Ramkrishna Paramahansa and Swami Vivekananda.
So, let us all CAs try to uphold this rich
tradition while dealing with our articled students!
