एवं गृहीतदुर्गो वा प्राश्यप्राशं चैत्यमुपस्थाप्य दैवतप्रतिमाच्छिद्रं प्रविश्यासीत गूढभित्तिं वा दैवतप्रतिमायुक्तं वा भूमिगृहम् ॥ कZ_१२.५.४३ ॥
evaṃ gṛhītadurgo vā prāśyaprāśaṃ caityam upasthāpya daivatapratimācchidraṃ praviśyāsīta gūḍhabhittiṃ vā daivatapratimāyuktaṃ vā bhūmigṛham
Or, after thus securing the fort, he should set up a shrine for worship and, entering through an opening in the deity’s image, remain hidden; or (he should use) a concealed wall, or an underground chamber fitted with a deity image.
Kauṭilya recognizes that institutions treated as sacrosanct attract less inspection; embedding concealment in ‘untouchable’ spaces creates durable clandestine infrastructure.