उत्तरपश्चिमं भागं पण्यभैषज्यगृहमुत्तरपूर्वं भागं कोशो गवाश्वं च ॥ कZ_०२.४.१४ ॥
uttarapaścimaṃ bhāgaṃ paṇyabhaiṣajyagṛham uttarapūrvaṃ bhāgaṃ kośo gavāśvaṃ ca
In the north‑western sector he should place the house for merchandise and medicines. In the north‑eastern sector he should place the treasury (Kośa) and the cattle-and-horse establishment.
Both are high-value state assets essential for stability and military capability; co-locating them in a planned secure quarter supports guarded access and centralized oversight.