सम्निधाता कोशगृहं पण्यगृहं कोष्ठागारं कुप्यगृहमायुधागारं बन्धनागारं च कारयेत् ॥ कZ_०२.५.०१ ॥
samnidhātā kośagṛhaṃ paṇyagṛhaṃ koṣṭhāgāraṃ kupyagṛham āyudhāgāraṃ bandhanāgāraṃ ca kārayet
على مشرف الخزانة (samnidhātṛ) أن يُنشئ: دار الخزانة، ودار البضائع، والمخزن/المستودع، ومخزن المواد النفيسة، ومستودع السلاح، والسجن.
Kautilya treats coercive capacity and secure custody (arms, detainees) as integral to fiscal-security administration: revenue, supplies, and enforcement must be institutionally coordinated.