Sutra 16

Devanagari script

सर्वाधिकरणेषु युक्तोपयुक्ततत्पुरुषाणां पणादिचतुष्पणपरमापहारेषु पूर्वमध्यमोत्तमवधा दण्डाः ॥ कZ_०२.५.१६ ॥

Transliteration

sarvādhikaraṇeṣu yuktopayukta-tatpuruṣāṇāṃ paṇādi-catuṣpaṇa-paramāpahāreṣu pūrva-madhyama-uttama-vadhā daṇḍāḥ

Translation

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.

Word by Word

सर्वाधिकरणेषुin all departments/offices

युक्तोपयुक्ततत्पुरुषाणाम्of the appointed and suitably employed officials/servants

पणादिbeginning with (the unit) paṇa and the like

चतुष्पणपरमhaving a maximum (value) of four paṇas

अपहारेषुin cases of misappropriation/theft

पूर्वfirst (lowest)

मध्यमmiddle (intermediate)

उत्तमhighest (severest)

वधाःcapital punishments/executions (as graded categories)

दण्डाःare the penalties

Entities Mentioned

all departments

officials

employees

embezzlement

FAQs

Why does Kautilya specify graded punishments for misappropriation?

To create a predictable deterrence ladder: minor diversion is punished, but large-scale theft by officials is treated as an existential threat to the state and can warrant the severest sanction.