Sumerian accounting tablets signify sanga Kushim read rebus in Meluhha substrate saṅg, 'caravan' kusi 'money-lender'

The administrative official who signs the mathematical tablets of Sumer is SANGA Kushim or SANGA of Kushim.

I suggest that this expression is rooted in Meluhha expressions related to caravan or body of pilgrims led by a temple official and money-lending (or, credit operations) to support traders.

I suggest that both words Sanga and Kushim are subtrate words which have etyma in Ancient Indian dialects. sã̄go signifies a caravan; kusi signifies a money-lender. Thus, SANGA Kushim who signs some administrative accounting tablets may refer to a money-lender who is a temple official or a leader of a caravan of merchants.

Based on the insights provided by Hans J. Nissen, Peter Damerow and Robert K. Englund, 1993, Archaic Bookkeeping: Writing and Techniques of Economic Administration in the Ancient Near East, Chicago, London, The University of Chicago Press, 1993, p. 36ff., I suggest that the partial script of Indus Writing is a wealth-accounting system documenting metalwork, jewels and gems as wealth categories signified by animals, for e.g. karibha, ibha 'elephant' rebus: karba, ib 'iron', khonda singhin 'spiny-horned young animal' rebus: kunda singi 'fine gold, ornament gold', mlekh 'goat' rebus: milakkhu,mleccha 'copper', rango 'water-buffalo' rebus: rango 'pewter, tin', kola 'tiger' rebus: kol 'working in iron', karA 'crocodile' rebus: khar 'blacksmith', bica 'scorpion' rebus: bicha 'haematite ferrite ore', pola 'zebu' rebus: pola 'magnetite ferrite ore', meD 'ram, markhor' rebus: meDh 'merchant', meD 'iron', med 'copper' (Slavic languages), badhi 'castrated boar' rebus: badhi 'worker in iron and wood', barad, balad, 'ox' rebus: bharat, baran, 'alloy of pewter, copper, tin', ratni 'monkey dressed as a woman' rebus: ratnin, 'jewels, gems, treasure'.

Dudu plaque ca. 2400 BCE signifies sanga of Ningirsu. sanga 'priest' is a loanword in Sumerian/Akkadian. The presence of such a sanga may also explain Gudea as an Assur, in the tradition of ancient metalworkers speaking Proto-Prakritam of Indian sprachbund. saṅgu m. ʻ body of pilgrims ʼ (whence sã̄go m. ʻ caravan ʼ), L. P. saṅg m. (CDIAL 12854).

The Sumerian/Akkadian word sanga, is a loan from Proto-Prakritam or Meluhha of Indian sprachbund. saṁghapati m. ʻ chief of a brotherhood ʼ Śatr. [saṁghá -- , páti -- ]G. saṅghvī m. ʻ leader of a body of pilgrims, a partic. surname ʼ.(CDIAL 12857) saṁghá m. ʻ association, a community ʼ Mn. [√han1]
Pa. saṅgha -- m. ʻ assembly, the priesthood ʼ; Aś. saṁgha -- m. ʻ the Buddhist community ʼ; Pk. saṁgha -- m. ʻ assembly, collection ʼ; OSi. (Brāhmī inscr.) saga, Si. san̆ga ʻ crowd, collection ʼ. -- Rather < saṅga -- : S. saṅgu m. ʻ body of pilgrims ʼ (whence sã̄go m. ʻ caravan ʼ), L. P. saṅg m. (CDIAL 12854). saṅgá m. ʻ battle ʼ RV., ʻ contact with ʼ TS., ʻ addiction to ʼ Mn. [√sañj]Pa. saṅga -- m. ʻ attachment, cleaving to ʼ, Dhp. ǵ (see sájati: → Khot. a -- ṣaṁga -- H. W. Bailey BSOAS xi 776), Pk. saṁga -- m.; K. sang m. ʻ union ʼ; S. saṅu m. ʻ connexion by marriage ʼ, saṅgu m. ʻ body of pilgrims ʼ; L. saṅg, (Ju.) sãg m. ʻ body of pilgrims or travellers ʼ; P. saṅg m. ʻ id., association ʼ; N. sã̄gi ʻ ritual defilement by contact ʼ (or < *sāṅgiya -- ?); OB. sāṅga ʻ union, coitus ʼ, B. sāṅāt ʻ companion ʼ; Or. sāṅga ʻ company, companion ʼ; H. sãgwānā ʻ to collect ʼ. -- In an obl. case as an adv. (LM 413 < sáṁgata -- ): Phal. saṅgīˊ ʻ with, to ʼ; P. saṅg ʻ along with ʼ, Ku.gng. śaṅ, N. saṅa; Or. sāṅge, saṅge ʻ near, with ʼ; Bhoj. saṅ ʻ with ʼ, H. saṅg, G. sãge, M. sãgẽ. -- In mng. ʻ company of travellers &c. ʼ, though there is no trace of aspirate, poss. < or at least infl. by saṁghá -- .saṅgin -- , *sāṅgaka -- ; niḥsaṅga -- .Addenda: saṅga -- : WPah.kṭg. (kc.) sɔ́ṅg m. ʻ union, companionship ʼ, kṭg. sɔ́ṅge ʻ together (with), simultaneously, with, by ʼ prob. ← H. Him.I 212.(CDIAL 13082) saṅgin ʻ attached to, fond of ʼ MBh. [saṅgá -- ]Pk. saṁgi -- , saṁgilla -- ʻ attached to ʼ; S. L. P. saṅgī m. ʻ comrade ʼ (P. also ʻ one of a party of pilgrims ʼ), N. saṅi, Or. sāṅga, ˚gī, H. saṅgī m., M. sãgyā, sāgyā m.*saṅghati ʻ tells ʼ see *saṁhati.SAC ʻ follow ʼ: sáścati.Addenda: saṅgin -- : WPah.kṭg. (kc.) sɔ́ṅgi m. ʻ friend ʼ, kṭg. sɔ́ṅgəṇ, kc. sɔṅgiṇ f., J. saṅgī, saṅgu m. (prob. ← H. Him.I 212).(CDIAL 13084)

*sāṅgaka ʻ relating to a company ʼ. [saṅgá -- ]S. sã̄go m. ʻ companionship, caravan ʼ.(CDIAL 13308)

कुसितः kusitḥ कुसितः 1 An inhabited country. -2 One who lives on usury; see कुसीद below.कुसी si द kusī सि d कुसी (सि) द a. Lazy, slothful. -दः (also written as कुशी-षी-द) A monkey-lender, usurer; Mbh.4.29. -दम् 1 Any loan or thing lent to be repaid with in- terest. -2 Lending money, usury, the profession of usury; कुसीदाद् दारिद्र्यं परकरगतग्रन्थिशमनात् Pt.1.11; Ms. 1.9;8.41; Y.1.119. -3 Red sandal wood. -Comp. -पथः usury, usurious interest; any interest exceeding 5 per cent; कृतानुसारादधिका व्यतिरिक्ता न सिध्यति कुसीदपथमा- हुस्तम् (पञ्चकं शतमर्हति) Ms.8.152. -वृद्धिः f. interest on money; कुसीदवृद्धिर्द्वैगुण्यं नात्येति सकृदाहृता Ms.8.151. कुसीदा kusīdā कुसीदा A female usurer.कुसीदायी kusīdāyī कुसीदायी The wife of a usurer. कुसीदिकः कुसीदिन् kusīdikḥ kusīdin कुसीदिकः कुसीदिन् m. A usurer. (Apte)

Hans J. Nissen, Peter Damerow and Robert K. Englund, 1993, Archaic Bookkeeping: Writing and Techniques of Economic Administration in the Ancient Near East, Chicago, London, The University of Chicago Press, 1993, p. 36ff.