सम्निधाता कोशगृहं पण्यगृहं कोष्ठागारं कुप्यगृहमायुधागारं बन्धनागारं च कारयेत् ॥ कZ_०२.५.०१ ॥
samnidhātā kośagṛhaṃ paṇyagṛhaṃ koṣṭhāgāraṃ kupyagṛham āyudhāgāraṃ bandhanāgāraṃ ca kārayet
Der Schatzmeister (samnidhātṛ) soll errichten lassen: das Schatzhaus, das Warenhaus, das Kornlager/Depot, das Lager für wertvolle Materialien, das Zeughaus und das Gefängnis.
Kautilya treats coercive capacity and secure custody (arms, detainees) as integral to fiscal-security administration: revenue, supplies, and enforcement must be institutionally coordinated.