सम्निधाता कोशगृहं पण्यगृहं कोष्ठागारं कुप्यगृहमायुधागारं बन्धनागारं च कारयेत् ॥ कZ_०२.५.०१ ॥
samnidhātā kośagṛhaṃ paṇyagṛhaṃ koṣṭhāgāraṃ kupyagṛham āyudhāgāraṃ bandhanāgāraṃ ca kārayet
কোষাধ্যক্ষ (সম্নিধাতা) এ কোষগৃহ, পণ্যগৃহ, কোষ্ঠাগাৰ, কুপ্যগৃহ, আয়ুধাগাৰ আৰু বন্ধনাগাৰ নিৰ্মাণ কৰাব।
Kautilya treats coercive capacity and secure custody (arms, detainees) as integral to fiscal-security administration: revenue, supplies, and enforcement must be institutionally coordinated.