Chapter 2.6 makes the treasury a legible, auditable system by defining income/expenditure, time-bucketing flows, and clearing doubtful items—so punishment and recovery can be anchored in accounts rather than discretion. It defines āya and vyaya as the core fiscal categories of governance. It treats śeṣa (balances) as a managed object, not leftover noise. It uses praśodhana to clear doubtful/pending items and prevent ledger rot. It partitions flows into vartamāna (current), paryuṣita (lapsed/arrears), and anyajāta (exceptional/other-sourced) for comparability. It imposes reporting cadence across day/fortnight/month/year to make leakage visible. It brings market gains (price, measures, interest, trade profit) into state accounting heads. It implies that daṇḍa without accounts is arbitrary, and accounts without daṇḍa are ornamental. It frames kośa as the nutritive organ of the saptāṅga state, requiring continual purification and protection.
Sutra 1
समाहर्ता दुर्गं राष्ट्रं खनिं सेतुं वनं व्रजं वणिक्पथं चावेक्षेत ॥ कZ_०२.६.०१ ॥
The Collector-General should inspect the fort, the countryside/provinces, mines, irrigation works/embankments, forests, herds/pasture establishments, and merchant routes.
Sutra 2
शुल्कं दण्डः पौतवं नागरिको लक्षणाध्यक्षो मुद्राध्यक्षः सुरा सूना सूत्रं तैलं घृतं क्षारः सौवर्णिकः पण्यसंस्था वेश्या द्यूतं वास्तुकं कारुशिल्पिगणो देवताध्यक्षो द्वारबहिरिकादेयं च दुर्गम् ॥ कZ_०२.६.०२ ॥
The fort (urban) revenue-base comprises: customs duties; fines/penalties; ferry and shipping dues; city levies; the superintendent of standards/marks (fees and enforcement proceeds); the mint (seigniorage/coinage revenue); liquor revenue; slaughterhouse revenue; yarn/textile revenue; oil revenue; ghee revenue; alkali/salt-alkali revenue; goldsmith/jeweller revenue; regulated market-institution revenue; licensed courtesan revenue; gambling revenue; building/architecture revenue; guild revenues of artisans and craftsmen; temple/holy-site administration revenue; and collections at gates and outside-gate checkpoints.
Sutra 3
सीता भागो बलिः करो वणिक् नदीपालस्तरो नावः पत्तनं विविचितं वर्तनी रज्जुश्चोररज्जुश्च राष्ट्रम् ॥ कZ_०२.६.०३ ॥
The realm’s (countryside/provincial) revenue base comprises: the crown’s cultivated lands (sītā); the state’s share of produce (bhāga); religious/tributary imposts (bali); taxes (kara); merchants’ dues; river-guard and other riverine charges; boats/ferries; port/town dues (pattana); miscellaneous/irregular collections (vivicita); road/route revenues; rope/toll collections; and “thieves’ rope” (collections connected with anti-bandit enforcement and recoveries).
Sutra 4
सुवर्णरजतवज्रमणिमुक्ताप्रवालशङ्खलोहलवणभूमिप्रस्तररसधातवः खनिः ॥ कZ_०२.६.०४ ॥
Mines (khani) are sources of revenue through: gold, silver, diamond, gems, pearls, coral, conch-shells, metals, salt, earths/clays, stone, mineral essences, and ores.
Sutra 5
पुष्पफलवाटषण्डकेदारमूलवापाः सेतुः ॥ कZ_०२.६.०५ ॥
The irrigation-and-embankment department (setu) yields revenue from: flower and fruit gardens, plantations/groves, cultivated fields, root-crops, and water-reservoirs/irrigation works.
Sutra 6
पशुमृगद्रव्यहस्तिवनपरिग्रहो वनम् ॥ कZ_०२.६.०६ ॥
The forest department (vanam) comprises the controlled capture/collection of: livestock, wild animals, forest produce/commodities, and elephant-forests (elephant reserves).
Sutra 7
गोमहिषमजाविकं खरोष्त्रमश्वाश्वतरं च व्रजः ॥ कZ_०२.६.०७ ॥
The state herds (vraja) consist of: cattle, buffaloes, goats and sheep, donkeys and camels, and horses and mules.
Sutra 8
स्थलपथो वारिपथश्च वणिक्पथः ॥ कZ_०२.६.०८ ॥
The merchants’ routes (vaṇik-patha) are: the land route and the water route.
Sutra 9
इत्यायशरीरम् ॥ कZ_०२.६.०९ ॥
Thus ends the ‘revenue-body’ (the structured set of revenue heads).
Sutra 10
मूल्यं भागो व्याजी परिघः कॢप्तम् (क्लृप्तम्) रूपिकमत्ययश्चायमुखम् ॥ कZ_०२.६.१० ॥
The ‘channels of income’ (āya-mukha) are: price/valuation receipts (mūlya); shares/portions (bhāga); interest/finance charges (vyājī); gate/barrier collections (parigha); assessed/standardized impositions (kḷptam/klṛptam); cash receipts (rūpikam); and arrears/overdue collections and penalties for default (atyaya).
Sutra 11
देवपितृपूजादानार्थं स्वस्तिवाचनमन्तःपुरं महानसम् दूतप्रावर्तिमं कोष्ठागारमायुधागारम् पण्यगृहं कुप्यगृहं कर्मान्तो विष्टिः पत्त्यश्वरथद्विपपरिग्रहो गोमण्डलम् पशुमृगपक्षिव्यालवाटाः काष्ठतृणवाटाश्चेति व्ययशरीरम् ॥ कZ_०२.६.११ ॥
The ‘expenditure-body’ comprises spending on: worship of gods and ancestors and charitable giving; auspicious benedictions/ritual recitations; the inner palace establishment; the royal kitchen; diplomatic missions and courier operations; granaries/warehouses; the armoury; commodity stores; stores of durable goods; state workshops/industrial operations; corvée/forced labour obligations; maintenance and provisioning of infantry, horses, chariots, and elephants; cattle establishments; enclosures for livestock, game, birds, and dangerous animals; and depots for timber and fodder/grass.
Sutra 12
राजवर्षं मासः पक्षो दिवसश्च व्युष्टम् वर्षाहेमन्तग्रीष्माणां तृतीयसप्तमा दिवसोनाः पक्षाः शेषाः पूर्णाः पृथगधिमासकः इति कालः ॥ कZ_०२.६.१२ ॥
Time (for royal accounting) is reckoned as: the king’s year, month, fortnight, day, and the elapsed day. In the seasons—rains, winter, and summer—some fortnights are shorter by the 3rd or 7th day; the remaining fortnights are full. An intercalary month is counted separately. This is the time-standard.
Sutra 13
करणीयं सिद्धं शेषमायव्ययौ नीवी च ॥ कZ_०२.६.१३ ॥
Items to be recorded are: what is to be done (pending), what is accomplished (completed), the balance/residue, income and expenditure, and the cash-float/working capital (nīvī).
Sutra 14
संस्थानं प्रचारः शरीरावस्थापनमादानं सर्वसमुदयपिण्डः संजातं एतत्करणीयम् ॥ कZ_०२.६.१४ ॥
As “pending” are counted: establishing arrangements/units (saṃsthāna), initiating operations/movement (pracāra), maintaining personnel/establishments (śarīrāvasthāpana), collections to be taken (ādāna), and the total aggregate of expected revenues that has arisen/been assessed (sarva-samudaya-piṇḍa) — these constitute what remains to be done.
Sutra 15
कोशार्पितं राजहारः पुरव्ययश्च प्रविष्टं परमसंवत्सरानुवृत्तं शासनमुक्तं मुखाज्ञप्तं चापातनीयं एतत्सिद्धम् ॥ कZ_०२.६.१५ ॥
As “completed/settled” are counted: what has been deposited into the treasury; the king’s dues/levies (rājahāra); city/fort expenditures that have been entered (posted); what is carried forward according to the prior year’s settled rule; what is ordered by written decree; what is ordered orally; and what is to be remitted/abated—these are treated as settled.
Sutra 16
सिद्धिकर्मयोगः दण्डशेषमाहरणीयं बलात्कृतप्रतिष्टब्धमवमृष्टं च प्रशोध्यं एतच्छेषमसारमल्पसारं च ॥ कZ_०२.६.१६ ॥
“Balance/residue” includes: the net outcome of completed operations; remaining fines/penalties still to be collected; amounts recoverable; sums forcibly withheld or obstructed; and amounts embezzled/misappropriated that must be cleared by investigation and recovery. Such residue may be unrecoverable or only partly recoverable.
Sutra 17
वर्तमानः पर्युषितोऽन्यजातश्चायः ॥ कZ_०२.६.१७ ॥
Income (receipts) is of three kinds: current, carried-over/old, and newly arising from other sources.
Sutra 18
दिवसानुवृत्तो वर्तमानः ॥ कZ_०२.६.१८ ॥
‘Current’ income is that which accrues and is recorded day by day.
Sutra 19
परमसांवत्सरिकः परप्रचारसंक्रान्तो वा पर्युषितः ॥ कZ_०२.६.१९ ॥
‘Carried-over/old’ income is that which pertains to a prior annual period, or that which has shifted into the present due to being transferred from another office/operation (parapracāra).
Sutra 20
नष्टप्रस्मृतमायुक्तदण्डः पार्श्वं पारिहीणिकमौपायनिकं डमरगतकस्वमपुत्रकं निधिश्चान्यजातः ॥ कZ_०२.६.२० ॥
‘Newly arising/other-source’ income includes: recovered lost-and-later-remembered property; fines imposed on officials (āyuktas); side/auxiliary receipts (pārśva); escheats/forfeitures (pārihīṇika); gifts/tributes (aupāyanika); property of one who has gone to rebellion/banditry (ḍamara-gataka-sva); estates of the heirless (aputraka); and discovered treasure (nidhi).
Sutra 21
विक्षेपव्याधितान्तरारम्भशेषं च व्ययप्रत्यायः ॥ कZ_०२.६.२१ ॥
Expenditure-adjustments/reimbursements (vyaya-pratyāya) include: balances remaining due to diversion/disruption (vikṣepa), illness/incapacity (vyādhita), interruption (antara), or partial/unfinished commencement (ārambha-śeṣa).
Sutra 22
विक्रिये पण्यानामर्घवृद्धिरुपजा मानोन्मानविशेषो व्याजी क्रयसंघर्षे वार्धवृद्धिः इत्यायः ॥ कZ_०२.६.२२ ॥
Revenue (āya) includes: (i) upajā—increment in price when goods are sold; (ii) vyājī—gain arising from differences in standard measures and capacity-measures; and (iii) the increase in value due to competitive bidding in purchase-contests.
Sutra 23
नित्यो नित्योत्पादिको लाभो लाभोत्पादिक इति व्ययः ॥ कZ_०२.६.२३ ॥
Income is of two kinds: (i) nitya—regular/recurring; and (ii) nityotpādika—income that produces (or generates) regular income. Expenditure is that which produces profit (lābhotpādika).
Sutra 24
दिवसानुवृत्तो नित्यः ॥ कZ_०२.६.२४ ॥
That which continues day by day is (called) recurring (nitya) income.
Sutra 25
पक्षमाससंवत्सरलाभो लाभः ॥ कZ_०२.६.२५ ॥
Profit (lābha) is the gain realized over a fortnight, a month, or a year.
Sutra 26
तयोरुत्पन्नो नित्योत्पादिको लाभोत्पादिक इति व्ययः ॥ कZ_०२.६.२६ ॥
What arises from those two (recurring income and profit) is termed nityotpādika (income-producing). Expenditure is that which is lābhotpādika (profit-producing).
Sutra 27
संजातादायव्ययविशुद्धा नीवी प्राप्ता चानुवृत्ता च ॥ कZ_०२.६.२७ ॥
Nīvī (the reserve/working capital of the treasury) is what remains purified (net) after income and expenditure have been accounted for; it is both realized and carried forward.
Sutra 28
ह्रासं व्ययस्य च प्राज्ञः साधयेच्च विपर्ययम् ॥ कZ_०२.६.२८च्द् ॥
And the prudent administrator should bring about a reduction of expenditure, and prevent the opposite (i.e., decline of income and growth of expense).
Stable kośa through auditable revenue and controlled expenditure: arrears are recoverable, doubtful items are verified rather than arbitrarily seized, and net reserve (nīvī) is clarified—enabling predictable provisioning of fort/army and reducing corruption-driven scarcity.
Daṇḍa is implied via ‘daṇḍaśeṣa’ and ‘āyuktadaṇḍa’: officials who conceal, misclassify, or fail to remit recoverable balances are subject to fines/penalties proportionate to loss and culpability, alongside recovery (āharaṇa) of the enforceable remainder after verification (praśodhana).