Adhyaya 15

Sutra 1

कोष्ठागाराध्यक्षः सीताराष्ट्रक्रयिमपरिवर्तकप्रामित्यकापमित्यकसंहनिकान्यजातव्ययप्रत्यायोपस्थानान्युपलभेत् ॥ कZ_०२.१५.०१ ॥

The Superintendent of Storehouses shall keep track of and verify: receipts from crown lands (sītā), revenues of the realm (rāṣṭra), purchase-based stocks (krayima), exchange operations (parivartaka), grain obtained by requisition/credit (prāmityaka), grain obtained through short-measure/under-weighing practices to be detected (āpamityaka), consolidated/assembled stocks (saṃhanika), other receipts, expenditures, recoveries/settlements (pratyāya), and on-hand balances/stock positions (upasthāna).

Sutra 2

सीताध्यक्षोपनीतः सस्यवर्णकः सीता ॥ कZ_०२.१५.०२ ॥

‘Sītā’ is the grain-produce (classified by type) delivered by the Superintendent of Crown Lands (Sītādhyakṣa).

Sutra 3

पिण्डकरः षड्भागः सेनाभक्तं बलिः कर उत्सङ्गः पार्श्वं पारिहीणिकमौपायनिकं कौष्ठेयकं च राष्ट्रम् ॥ कZ_०२.१५.०३ ॥

“Rāṣṭra” (realm revenues) comprises: lump-sum tax (piṇḍakara), the one-sixth share (ṣaḍbhāga), army rations levy (senābhakta), bali (tribute/cess), kara (tax), supplementary exactions (utsaṅga), side-levies (pārśva), arrears/deficiency collections (pārihīṇika), gift/oblation receipts (aupāyanika), and storehouse-related dues (kauṣṭheyaka).

Sutra 4

धान्यमूल्यं कोशनिर्हारः प्रयोगप्रत्यादानं च क्रयिमम् ॥ कZ_०२.१५.०४ ॥

“Krayima” (purchase-based stock) consists of: grain bought at a price (dhānyamūlya), disbursements from the treasury for such purchase (kośanirhāra), and the issue and return/settlement of goods advanced for use (prayoga-pratyādāna).

Sutra 5

सस्यवर्णानामर्घान्तरेण विनिमयः परिवर्तकः ॥ कZ_०२.१५.०५ ॥

“Parivartaka” is the exchange of one kind of grain for another, taking account of differences in valuation/price.

Sutra 6

सस्ययाचनमन्यतः प्रामित्यकम् ॥ कZ_०२.१५.०६ ॥

“Prāmityaka” is grain obtained by requesting/requisitioning it from another source/region.

Sutra 7

तदेव प्रतिदानार्थमापमित्यकम् ॥ कZ_०२.१५.०७ ॥

That same (quantity/measure) is to be taken as the standard for counter-delivery (i.e., for what is returned/issued back); this is termed ‘āpam/ityaka’ (a fixed standard for restitution/return).

Sutra 8

कुट्टकरोचकसक्तुशुक्तपिष्टकर्म तज्जीवनेषु तैलपीडनमौद्रचाक्रिकेष्विक्षूणां च क्षारकर्म संहनिका ॥ कZ_०२.१५.०८ ॥

For those whose livelihood is in such processing—pounding, polishing, flour/meal preparation, fermentation/souring, and paste-making—there are also operations like oil-pressing; and, in the audra-cākrika establishments, the alkaline/sugar processing of sugarcane. This is treated under ‘saṃhanikā’ (a consolidated heading/schedule of such operations).

Sutra 9

नष्टप्रस्मृतादिरन्यजातः ॥ कZ_०२.१५.०९ ॥

Items recorded as ‘lost’, ‘forgotten/omitted’, and the like are to be treated as ‘anyajāta’—i.e., discrepancies arising from other causes (not normal production/issue).

Sutra 10

विक्षेपव्याधितान्तरारम्भशेषं च व्ययप्रत्यायः ॥ कZ_०२.१५.१० ॥

Shortfalls due to diversion/embezzlement, illness, interruption, and remaining unfinished work are to be treated under ‘vyaya-pratyāya’—i.e., accounted as expenditure/chargeable loss with stated cause.

Sutra 11

तुलामानान्तरं हस्तपूरणमुत्करो व्याजी पर्युषितं प्रार्जितं चोपस्थानम् । इति ॥ कZ_०२.१५.११ ॥

Differences in weighing/measuring, ‘hand-filling’ (surreptitious extra/short by the hand), heaping, adulteration/false dealing, stale stock, and concealed accumulation are (forms of) ‘upasthāna’—i.e., irregular manipulations to be checked. Thus.

Sutra 12

धान्यस्नेहक्षारलवणानां धान्यकल्पं सीताध्यक्षे वक्ष्यामः ॥ कZ_०२.१५.१२ ॥

The procedures (kalpa) for grain, oils/fats, alkaline products, and salts—on the grain model—will be explained under the Superintendent of Agriculture (Sītādhyakṣa).

Sutra 13

सर्पिस्तैलवसामज्जानः स्नेहाः ॥ कZ_०२.१५.१३ ॥

Ghee, oil, fat, and marrow are classified as «snehāḥ» (oily/fatty commodities).

Sutra 14

फाणितगुडमत्स्यण्डिकाखण्डशर्कराः क्षारवर्गः ॥ कZ_०२.१५.१४ ॥

Molasses (phāṇita), jaggery (guḍa), crystallized sugar (matsyaṇḍikā), sugar-candy/loaf sugar (khaṇḍa), and granulated sugar (śarkarā) fall under the «kṣāra-varga» (alkaline/sugar group) category.

Sutra 15

सैन्धवसामुद्रबिडयवक्षारसौवर्चलोद्भेदजा लवणवर्गः ॥ कZ_०२.१५.१५ ॥

Rock-salt (saindhava), sea-salt (sāmudra), biḍa-salt, yava-kṣāra (alkaline salt), sauvarcala-salt, and udbhedaja (earth-derived) salts constitute the «lavaṇa-varga» (salt group).

Sutra 16

क्षौद्रं मार्द्वीकं च मधु ॥ कZ_०२.१५.१६ ॥

Honey (kṣaudra) and grape-wine (mārdvīka) are classified under «madhu» (the honey/intoxicant category).

Sutra 17

इक्षुरसगुडमधुफाणितजाम्बवपनसानामन्यतमो मेषशृङ्गीपिप्पलीक्वाथाभिषुतो मासिकः षाण्मासिकः सांवत्सरिको वा चिद्भिटोर्वारुकेक्षुकाण्डाम्रफलामलकावसुतः शुद्धो वा शुक्तवर्गः ॥ कZ_०२.१५.१७ ॥

The “sour/fermented” group (śukta-varga) comprises: fermented liquor prepared from any of sugarcane juice, jaggery, honey, molasses, jambu, or jackfruit; infused with decoctions of meṣaśṛṅgī and pippalī; matured for one month, six months, or one year; as well as vinegar/sour ferment derived from cidbhiṭa, vāruka, sugarcane stalk, mango fruit, āmalaka, or from pure fermentation.

Sutra 18

वृक्षाम्लकरमर्दाम्रविदलामलकमातुलुङ्गकोलबदरसौवीरकपरूषकादिः फलाम्लवर्गः ॥ कZ_०२.१५.१८ ॥

The “fruit-sour” category (phalāmla-varga) includes tree-borne sour fruits and the like: karamarda, mango, vidalā, āmalaka, mātuluṅga (citron), kola (jujube), badara, sauvīraka, parūṣaka, and similar items.

Sutra 19

दधिधान्याम्लादिर्द्रवाम्लवर्गः ॥ कZ_०२.१५.१९ ॥

Curd, fermented grain-sour (dhānyāmla), and similar liquids constitute the “liquid-sour” category (dravāmla-varga).

Sutra 20

पिप्पलीमरिचशृङ्गिबेराजाजीकिराततिक्तगौरसर्षपकुस्तुम्बुरुचोरकदमनकमरुवकशिग्रुकाण्डादिः कटुकवर्गः ॥ कZ_०२.१५.२० ॥

The “pungent/spice” category (kaṭuka-varga) includes pippalī, black pepper (marica), śṛṅgī, ginger (bera), ajājī, kirāta-tikta, white mustard (gaura-sarṣapa), kustumburu (coriander), coraka, damanaka, maruvaka, śigru-stalk, and similar pungent items.

Sutra 21

शुष्कमत्स्यमांसकन्दमूलफलशाकादि च शाकवर्गः ॥ कZ_०२.१५.२१ ॥

The “vegetable/provisions” category (śāka-varga) includes dried fish, dried meat, tubers, roots, fruits, vegetables, and similar items.

Sutra 22

ततोऽर्धमापदर्थं जानपदानां स्थापयेदर्धमुपयुञ्जीत ॥ कZ_०२.१५.२२ ॥

Of these supplies, he should set aside half as an emergency reserve for the countryside (jānapada), and utilize the other half for current needs.

Sutra 23

नवेन चानवं शोधयेत् ॥ कZ_०२.१५.२३ ॥

And with new stock, he should clear out (rotate/replace) the old stock.

Sutra 24

क्षुण्णघृष्टपिष्टभृष्टानामार्द्रशुष्कसिद्धानां च धान्यानां वृद्धिक्षयप्रमाणानि प्रत्यक्षीकुर्वीत ॥ कZ_०२.१५.२४ ॥

He should empirically verify (by direct observation and measurement) the standards of increase and decrease (gain/loss) in grains—whether crushed, rubbed/cleaned, ground, or parched; and whether moist, dry, or cooked/processed.

Sutra 25

कोद्रवव्रीहीणामर्धं सारः शालीनामर्धभागोनः त्रिभागोनो वरकाणाम् ॥ कZ_०२.१५.२५ ॥

For kodrava and ordinary rice (vrīhi), the recoverable core yield (sāra) is one-half; for fine śāli rice it is less than one-half by one part; and for varaka it is less by one-third.

Sutra 26

प्रियङ्गूणामर्धं सारो नवभागवृद्धिश्च ॥ कZ_०२.१५.२६ ॥

For priyaṅgu, the core yield (sāra) is one-half, and there is also an increase measured as one-ninth (navabhāga-vṛddhi).

Sutra 27

उदारकस्तुल्यः यवा गोधूमाश्च क्षुण्णाः तिला यवा मुद्गमाषाश्च घृष्टाः ॥ कZ_०२.१५.२७ ॥

Crushed barley and wheat are to be treated as equivalent to udāraka; likewise, rubbed (de-husked/cleaned) sesame and barley, and rubbed mung and black gram, are to be treated as equivalent (for accounting and issue).

Sutra 28

पञ्चभागवृद्धिर्गोधूमः सक्तवश्च ॥ कZ_०२.१५.२८ ॥

Wheat and saktus (parched flour) are to be reckoned with a one-fifth increase (i.e., add 1/5 in the accounting multiplier).

Sutra 29

पादोना कलायचमसी ॥ कZ_०२.१५.२९ ॥

For kalāya and camasa, the (standard yield/issue) is one-quarter less.

Sutra 30

मुद्गमाषाणामर्धपादोना ॥ कZ_०२.१५.३० ॥

For mung and black gram, (the standard yield/issue) is one-eighth less.

Sutra 31

शौम्ब्यानामर्धं सारः त्रिभागोनो मसूराणाम् ॥ कZ_०२.१५.३१ ॥

For śaumbyas, the usable kernel (sāra) is one-half; for lentils (masūra), it is one-third less.

Sutra 32

पिष्टमामं कुल्माषाश्चाध्यर्धगुणाः ॥ कZ_०२.१५.३२ ॥

Raw flour (piṣṭa, unbaked/uncooked) and kulmāṣa (boiled/steeped grains/pulse preparation) are to be reckoned at one-and-a-half times.

Sutra 33

द्विगुणो यावकः पुलाकः पिष्टं च सिद्धम् ॥ कZ_०२.१५.३३ ॥

Yāvaka, pulāka, and cooked flour preparations are to be reckoned at double.

Sutra 34

कोद्रववरकोदारकप्रियङ्गूणां त्रिगुणमन्नं चतुर्गुणं व्रीहीणाम् पञ्चगुणं शालीनाम् ॥ कZ_०२.१५.३४ ॥

For kodrava, varaka, udāraka, and priyaṅgu, the cooked meal (anna) is threefold; for common rice (vrīhi) it is fourfold; for śāli-rice it is fivefold.

Sutra 35

तिमितमपरान्नं द्विगुणमर्धाधिकं विरूढानाम् ॥ कZ_०२.१५.३५ ॥

For other cooked foods (aparānna), the standard is double; for sprouted grains (virūḍha), it is two-and-a-half times.

Sutra 36

पञ्चभागवृद्धिर्भृष्टानाम् ॥ कZ_०२.१५.३६ ॥

For roasted items, the accounting standard is a one-fifth increase.

Sutra 37

कलायो द्विगुणः लाजा भरुजाश्च ॥ कZ_०२.१५.३७ ॥

For peas (kalāya), the issue/allowance is double; and likewise for parched rice (lājā) and similar roasted grain preparations (bharujāḥ).

Sutra 38

षट्कं तैलमतसीनाम् ॥ कZ_०२.१५.३८ ॥

For linseed (atasī), the oil yield is fixed at one-sixth (ṣaṭka).

Sutra 39

निम्बकुशाम्रकपित्थादीनां पञ्चभागः ॥ कZ_०२.१५.३९ ॥

For materials such as neem, kuśa, mango, wood-apple, and the like, the rate is one-fifth (pañcabhāga).

Sutra 40

चतुर्भागिकास्तिलकुसुम्भमधूकेङ्गुदीस्नेहाः ॥ कZ_०२.१५.४० ॥

The oils/fats from sesame, safflower, madhūka, and iṅgudī are reckoned at the one-fourth rate (caturbhāgika).

Sutra 41

कार्पासक्षौमाणां पञ्चपले पलं सूत्रम् ॥ कZ_०२.१५.४१ ॥

For cotton and linen/flax, from five palas (of fiber) the standard output is one pala of thread.

Sutra 42

पञ्चद्रोणे शालीनां द्वादशाढकं तण्डुलानां कलभभोजनमेकादशकं व्यालानाम् दशकमौपवाह्यानां नवकं साम्नाह्यानामष्टकं पत्तीनां सप्तकं मुख्यानां षट्कं देवीकुमाराणाम् पञ्चकं राज्ञामखण्डपरिशुद्धानां वा तुअण्डुलानां प्रस्थः ॥ कZ_०२.१५.४२ ॥

From five droṇas of śālī paddy, the standard outturn is twelve āḍhakas of rice. The fixed cooked-rice issue (in prasthas, from whole and well-cleaned rice) is: 11 for elephant-stables (kalabha), 10 for beasts (vyāla), 9 for draught/pack animals (aupavāhya), 8 for those maintained in the common establishment (sāmnāhya), 7 for infantry (pattī), 6 for chiefs/foremen (mukhya), 5 for queens and princes (devī-kumāra), and 5 for the king.

Sutra 43

तण्डुलानां प्रस्थः चतुर्भागः सूपः सूपषोडशो लवणस्यांशः चतुर्भागः सर्पिषस्तैलस्य वैकमार्यभक्तं पुंसः ॥ कZ_०२.१५.४३ ॥

For a man’s standard meal: one prastha of rice; soup (sūpa) equal to one-fourth of that; salt at one-sixteenth of the soup; and ghee/oil at one-fourth of the soup measure.

Sutra 44

षड्भागः सूपः अर्धस्नेहमवराणाम् ॥ कZ_०२.१५.४४ ॥

For lower-grade recipients, soup is one-sixth, and oil/ghee is half of the standard allowance.

Sutra 45

पादोनं स्त्रीणाम् ॥ कZ_०२.१५.४५ ॥

For women, the allowance is one-quarter less.

Sutra 46

अर्धं बालानाम् ॥ कZ_०२.१५.४६ ॥

For children, the allowance is half.

Sutra 47

मांसपलविंशत्या स्नेहार्धकुडुबः पलिको लवणस्यांशः क्षारपलयोगो द्विधरणिकः कटुकयोगो दध्नुश्चार्धप्रस्थः ॥ कZ_०२.१५.४७ ॥

For a ration of twenty palas of meat: add half a kuḍuba of fat; one pala-share of salt; an alkaline additive of one pala; a pungent-spice additive valued at two dharaṇikas; and half a prastha of curd.

Sutra 48

तेनोत्तरं व्याख्यातम् ॥ कZ_०२.१५.४८ ॥

By this rule, what follows is also explained (i.e., the same principle applies to the subsequent provisions).

Sutra 49

शाकानामध्यर्धगुणः शुष्काणां द्विगुणः स चैव योगः ॥ कZ_०२.१५.४९ ॥

For vegetables (fresh greens), the quantity is one-and-a-half times; for dried items, it is double—and this same proportional rule applies to the mixture as well.

Sutra 50

हस्त्यश्वयोस्तदध्यक्षे विधाप्रमाणं वक्ष्यामः ॥ कZ_०२.१५.५० ॥

For elephants and horses, we shall state the prescribed rules and measures for their superintendent.

Sutra 51

बलीवर्दानां माषद्रोणं यवानां वा पुलाकः शेषमश्वविधानम् ॥ कZ_०२.१५.५१ ॥

For bullocks: one droṇa of māṣa-beans; or, of barley, pulāka (coarse grain). The rest is according to the horse-provisioning rule.

Sutra 52

विशेषो घाणपिण्याकतुला कणकुण्डकं दशाढकं वा ॥ कZ_०२.१५.५२ ॥

As a special supplement: one tulā of pressed oil-cake (ghāṇa-piṇyāka); or kaṇakuṇḍaka up to ten āḍhakas.

Sutra 53

द्विगुणं महिषोष्ट्राणाम् ॥ कZ_०२.१५.५३ ॥

For buffaloes and camels, the ration is double.

Sutra 54

अर्धद्रोणं खरपृषतरोहितानाम् ॥ कZ_०२.१५.५४ ॥

Half a droṇa is the ration for donkeys and for pṛṣata and rohita (deer/antelope types).

Sutra 55

आढकमेणकुरङ्गाणाम् ॥ कZ_०२.१५.५५ ॥

For eṇaka and kuraṅga (deer/antelope types), the ration is one āḍhaka.

Sutra 56

अर्धाढकमजैडकवराहाणाम् द्विगुणं वा कणकुण्डकम् ॥ कZ_०२.१५.५६ ॥

For goats, sheep, and boars: half an āḍhaka; or (alternatively) double the kaṇakuṇḍaka (bran/chaff feed).

Sutra 57

प्रस्थौदनः शुनाम् ॥ कZ_०२.१५.५७ ॥

For dogs, the cooked-rice ration shall be one prastha (a standard measure).

Sutra 58

हंसक्रौञ्चमयूराणामर्धप्रस्थः ॥ कZ_०२.१५.५८ ॥

For geese, cranes, and peacocks, the ration shall be half a prastha.

Sutra 59

शेषाणामतो मृगपशुपक्षिव्यालानामेकभक्तादनुमानं ग्राहयेत् ॥ कZ_०२.१५.५९ ॥

For the remaining animals—wild game, livestock, birds, and beasts—he shall determine (their ration) by estimation, taking ‘one meal portion’ as the baseline.

Sutra 60

अङ्गारांस्तुषान् लोहकर्मान्तभित्तिलेप्यानां हारयेत् ॥ कZ_०२.१५.६० ॥

He shall issue charcoal and husk for ironworks and for plastering/coating of walls.

Sutra 61

कणिका दासकर्मकरसूपकाराणामतोऽन्यदौदनिकापूपिकेभ्यः प्रयच्छेत् ॥ कZ_०२.१५.६१ ॥

Kaṇikā (a porridge/gruel preparation) shall be given to slaves, hired laborers, and cooks; other (fare) shall be given to those preparing cooked-rice dishes and cakes.

Sutra 62

तुलामानभाण्डं रोचनीदृषन्मुसलोलूखलकुट्टकरोचकयन्त्रपत्त्रकशूर्पचालनिकाकण्डोलीपिटकसम्मार्जन्यश्चोपकरणानि ॥ कZ_०२.१५.६२ ॥

The equipment shall include: scales and measuring vessels; grinding-stones; pestles; mortars; pounders; stirring implements; mechanical devices; ladles/plates; winnowing baskets; sieves; baskets; hampers; and brooms.

Sutra 63

मार्जकरक्षकधरकमायकमापकदायकदापकशलाकाप्रतिग्राहकदासकर्मकरवर्गश्च विष्टिः ॥ कZ_०२.१५.६३ ॥

Sweepers, guards, carriers, measurers, check-measurers, givers, receivers, tally-stick handlers, token-receivers, and the groups of slaves and laborers—these constitute corvée/compulsory service (viṣṭi) for the establishment.

Sutra 64

मृत्काष्ठकोष्ठाः स्नेहस्य पृथिवी लवणस्य च ॥ कZ_०२.१५.६४च्द् ॥

Oils/fats (sneha) shall be stored in earthen or wooden containers; salt shall be stored in contact with earth (ground storage).