Sutra 11

Devanagari script

देवपितृपूजादानार्थं स्वस्तिवाचनमन्तःपुरं महानसम् दूतप्रावर्तिमं कोष्ठागारमायुधागारम् पण्यगृहं कुप्यगृहं कर्मान्तो विष्टिः पत्त्यश्वरथद्विपपरिग्रहो गोमण्डलम् पशुमृगपक्षिव्यालवाटाः काष्ठतृणवाटाश्चेति व्ययशरीरम् ॥ कZ_०२.६.११ ॥

Transliteration

devapitṛpūjādānārthaṃ svastivācanamantaḥpuraṃ mahānasam dūtaprāvartimaṃ koṣṭhāgāramāyudhāgāram paṇyagṛhaṃ kupyagṛhaṃ karmānto viṣṭiḥ pattyaśvarathadvipaparigraho gomaṇḍalam paśumṛgapakṣivyālavāṭāḥ kāṣṭhatṛṇavāṭāśceti vyayaśarīram

Translation

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.

Word by Word

देवपितृपूजादानार्थम्for the purpose of worship of the gods and ancestors and for giving (charitable gifts)

स्वस्तिवाचनम्auspicious recitation; benediction

अन्तःपुरम्inner palace; harem quarters

महानसम्great kitchen; royal kitchen

दूतप्रावर्तिम्operations/maintenance of envoys and messengers

कोष्ठागारम्storehouse; warehouse

आयुधागारम्armoury; weapons storehouse

पण्यगृहम्merchandise-house; trading depot

कुप्यगृहम्storehouse for valuable movables/commodities (kupya)

कर्मान्तःworkshop; manufacturing establishment

विष्टिःcorvée; forced labour

पत्त्यश्वरथद्विपपरिग्रहःthe establishment/maintenance of foot-soldiers, horses, chariots, and elephants

गोमण्डलम्cattle enclosure; cattle establishment

पशुमृगपक्षिव्यालवाटाःenclosures/pens for cattle/animals, deer/game, birds, and wild beasts

काष्ठतृणवाटाःenclosures/yards for wood and grass/fodder

चand

इतिthus; so (marking the end of the list)

व्ययशरीरम्the corpus/structure (lit. ‘body’) of expenditure

Entities Mentioned

Palace administration

Royal kitchen

Diplomatic corps/messengers

Warehousing and granaries

Armoury

State workshops

Labour administration

Army branches (infantry, cavalry, chariots, elephants)

Animal establishments

Timber/fodder depots

FAQs

Why does Kautilya include worship and charity under expenditure?

They function as legitimacy and social-stability spending—publicly visible acts that reinforce authority, cohesion, and compliance.

What is the administrative significance of listing warehouses, armouries, and workshops together?

It frames the state as a production-and-logistics system: procurement, storage, manufacturing, and distribution are core budgetary commitments.