Adhyaya 5

Sutra 1

सम्निधाता कोशगृहं पण्यगृहं कोष्ठागारं कुप्यगृहमायुधागारं बन्धनागारं च कारयेत् ॥ कZ_०२.५.०१ ॥

The Superintendent of the Treasury (samnidhātṛ) should have constructed: the treasury-house, the goods-house, the granary/warehouse, the store for valuable materials, the armoury, and the prison.

Sutra 2

चतुरश्रां वापीमन्नुदकोपस्नेहां खानयित्वा पृथुशिलाभिरुभयतः पार्श्वं मूलं च प्रचित्य सारदारुपञ्जरं भूमिसमं त्रितलमनेकविधानं कुट्टिमदेशस्थानतलमेकद्वारं यन्त्रयुक्तसोपानं भूमिगृहं कारयेत् ॥ कZ_०२.५.०२ ॥

He should construct an underground chamber by excavating a square pit that is not prone to water seepage; lining the sides and base on both sides with broad stone slabs; fitting a strong timber-cage framework; making it level with the ground; providing three tiers and multiple compartments; laying paved floors at the various levels; keeping a single entrance; and installing stair-access with mechanical devices.

Sutra 3

तस्योपर्युभयतोनिषेधं सप्रग्रीवमैष्टकं भाण्डवाहिनीपरिक्षिप्तं कोशगृहं कारयेत्प्रासादं वा ॥ कZ_०२.५.०३ ॥

Above it, he should build a brick treasury-house (or a treasury-mansion), secured by restrictions on both sides, with a protected approach/entrance, and enclosed by a surrounding passage/route for carrying goods.

Sutra 4

जनपदान्ते ध्रुवनिधिमापदर्थमभित्यक्तैः कारयेत् ॥ कZ_०२.५.०४ ॥

At the frontier of the districts, he should establish a permanent reserve-treasure for times of crisis, using abandoned or unclaimed resources.

Sutra 5

दीर्घबहुशालं कक्ष्यावृतकुड्यमन्तः कुप्यगृहम् तदेव भूमिगृहयुक्तमायुधागारं ॥ कZ_०२.५.०५ब् ॥

The valuables-store should be a long structure with many halls, enclosed inside by compartmented walls; and that same type—fitted with an underground chamber—should serve as the armoury.

Sutra 6

सर्वेषां शालाः खातोदपानवर्चस्नानगृहाग्निविषत्राणमार्जारनकुलारक्षास्वदैवतपूजनयुक्ताः कारयेत् ॥ कZ_०२.५.०६ ॥

For all such establishments, he should provide halls with dug wells, latrine facilities, bathing rooms, protection against fire and poison, safeguards against cats and mongooses, and arrangements for worship of their own deities.

Sutra 7

कोष्ठागारे वर्षमानमरत्निमुखं कुण्डं स्थापयेत् ॥ कZ_०२.५.०७ ॥

In the storehouse, he should install a measuring vessel (kuṇḍa) for rainfall measurement, with an opening one aratni (cubit) wide.

Sutra 8

तज्जातकरणाधिष्ठितः पुराणं नवं च रत्नं सारं फल्गु कुप्यं वा प्रतिगृह्णीयात् ॥ कZ_०२.५.०८ ॥

An officer supervising the appropriate department should accept (into custody) items—old or new—whether jewels, valuable substances, minor goods, or base commodities.

Sutra 9

तत्र रत्नोपधाव् उत्तमो दण्डः कर्तुः कारयितुश्च सारोपधौ मध्यमः फल्गुकुप्योपधौ तच्च तावच्च दण्डः ॥ कZ_०२.५.०९ ॥

In cases of substitution/adulteration: for jewels, the highest fine applies—both to the doer and to the one who caused it to be done; for prime valuables, the middle fine; for minor and base goods, a fine proportionate to that value and to that extent.

Sutra 10

रूपदर्शकविशुद्धं हिरण्यं प्रतिगृह्णीयात् ॥ कZ_०२.५.१० ॥

He should accept gold only after it has been verified as pure by the assayer/inspector of form (rūpadarśaka).

Sutra 11

अशुद्धं छेदयेत् ॥ कZ_०२.५.११ ॥

If it is impure, he should cut it (i.e., reject/deface it by cutting as an enforcement measure).

Sutra 12

आहर्तुः पूर्वः साहसदण्डः ॥ कZ_०२.५.१२ ॥

For the supplier/bringing party (āhartṛ), the first penalty is the sāhasa fine (a graded severe fine).

Sutra 13

शुद्धं पूर्णमभिनवं च धान्यं प्रतिगृह्णीयात् ॥ कZ_०२.५.१३ ॥

He should accept grain only if it is clean, full (properly filled/standard measure), and fresh/new.

Sutra 14

विपर्यये मूल्यद्विगुणो दण्डः ॥ कZ_०२.५.१४ ॥

If the opposite is found (i.e., the standards are violated), the fine is twice the value.

Sutra 15

तेन पण्यं कुप्यमायुधं च व्याख्यातम् ॥ कZ_०२.५.१५ ॥

By that (procedure stated earlier), merchandise, valuables/treasure-goods, and weapons are also to be regulated/explained (i.e., governed under the same rules of custody, accounting, and control).

Sutra 16

सर्वाधिकरणेषु युक्तोपयुक्ततत्पुरुषाणां पणादिचतुष्पणपरमापहारेषु पूर्वमध्यमोत्तमवधा दण्डाः ॥ कZ_०२.५.१६ ॥

In all departments, for assigned or employed personnel who commit misappropriation—from amounts beginning with one paṇa up to the highest bracket of four paṇas and beyond—penalties are to be graded as first, middle, and highest, extending up to capital punishment in the gravest cases.

Sutra 17

कोशाधिष्ठितस्य कोशावच्छेदे घातः ॥ कZ_०२.५.१७ ॥

For the officer in charge of the treasury, if there is depletion/defalcation of the treasury, the penalty is execution.

Sutra 18

तद्वैयावृत्यकराणामर्धदण्डाः ॥ कZ_०२.५.१८ ॥

For those who perform attendant/auxiliary services for him (in that treasury operation), the penalties are half of the principal penalty.

Sutra 19

परिभाषणमविज्ञाते ॥ कZ_०२.५.१९ ॥

When the matter is not ascertained, there should be questioning/interrogation to determine the facts.

Sutra 20

चोराणामभिप्रधर्षणे चित्रो घातः ॥ कZ_०२.५.२० ॥

For thieves who commit violent assault or aggravated aggression, execution by a “citra” (exemplary/varied, i.e., conspicuous) method is prescribed.

Sutra 21

तस्मादाप्तपुरुWआधिष्ठितः सम्निधाता निचयाननुतिष्ठेत् ॥ कZ_०२.५.२१ ॥

Therefore, the storekeeper/custodian (samnidhātṛ) should carry out deposits/accumulations only under the supervision of trustworthy persons.

Sutra 22

यथा पृष्टो न सज्जेत व्यये शेषे च संचये ॥ कZ_०२.५.२२ब् ॥

So that, when questioned, he does not falter regarding expenditure, remaining balance, and accumulated stock.