Chapter 2.8 turns treasury integrity into conquest-capacity by codifying fraud patterns and enforcing workflow-wide accountability with standardized deterrent fines. It frames apahāra as predictable techniques (substitution, false records, timing, measurement/price manipulation). It shifts from moralizing to systems design: controls, reconciliation, and audit interrogation. Responsibility is assigned at every administrative handoff to prevent “gaps” and scapegoating. High, standardized fines make misappropriation irrational and deter collusion. It positions kośa security as foundational to sustaining army, forts, and diplomacy in the Vijigīṣu’s strategy.
Sutra 1
कोशपूर्वाः सर्वारम्भाः ॥ कZ_०२.८.०१ ॥
All undertakings must be preceded by (securing) the treasury.
Sutra 2
तस्मात्पूर्वं कोशमवेक्षेत ॥ कZ_०२.८.०२ ॥
Therefore, first he should examine the condition of the treasury.
Sutra 3
प्रचारसमृद्धिश्चरित्रानुग्रहश्चोरनिग्रहो युक्तप्रतिषेधः सस्यसम्पत्पण्यबाहुल्यमुपसर्गप्रमोक्षः परिहारक्षयो हिरण्योपायनमिति कोशवृद्धिः ॥ कZ_०२.८.०३ ॥
Treasury growth consists in: expansion of revenue collection, encouragement of productive conduct, suppression of thieves, proportionate prohibitions/regulation, prosperity of crops, abundance of trade-goods, release from calamities, reduction of remissions/exemptions, and acquisition of bullion/treasure through appropriate means.
Sutra 4
प्रतिबन्धः प्रयोगो व्यवहारोऽवस्तारः परिहापणमुपभोगः परिवर्तनमपहारश्चेति कोशक्षयः ॥ कZ_०२.८.०४ ॥
Treasury depletion occurs through: obstruction, misuse of disbursements, irregular commercial dealing, premature realization (before due time), unjust remission, unauthorized enjoyment, substitution/alteration, and embezzlement/appropriation.
Sutra 5
सिद्धीनामसाधनमनवतारणमप्रवेशनं वा प्रतिबन्धः ॥ कZ_०२.८.०५ ॥
‘Obstruction’ means: failure to accomplish what is due, failure to remit/bring in what is due, or failure to enter/record what is due.
Sutra 6
तत्र दशबन्धो दण्डः ॥ कZ_०२.८.०६ ॥
In that case, the penalty is tenfold of the amount involved.
Sutra 7
कोशद्रव्याणां वृद्धिप्रयोगाः प्रयोगः ॥ कZ_०२.८.०७ ॥
“Prayoga” (misuse/application) refers to deploying treasury assets in ways claimed to be “growth measures”.
Sutra 8
पण्यव्यवहारो व्यवहारः ॥ कZ_०२.८.०८ ॥
“Vyavahāra” means commercial dealing in commodities.
Sutra 9
तत्र फलद्विगुणो दण्डः ॥ कZ_०२.८.०९ ॥
In that case, the penalty is double the gain (profit) obtained.
Sutra 10
सिद्धं कालमप्राप्तं करोत्यप्राप्तं प्राप्तं वेत्यवस्तारः ॥ कZ_०२.८.१० ॥
“Avastāra” is when one treats what is due as not yet due (delaying realization), or treats what is not yet due as due (premature realization).
Sutra 11
तत्र पञ्चबन्धो दण्डः ॥ कZ_०२.८.११ ॥
In that case, the penalty is a fine of fivefold restitution/bond.
Sutra 12
क्लृप्तम् (कॢप्तम्) आयं परिहापयति व्ययं वा विवर्धयतीति परिहापणम् ॥ कZ_०२.८.१२ ॥
‘Parihāpaṇa’ is when a person causes established (due) revenue to be diminished, or causes expenditure to be increased.
Sutra 13
तत्र हीनचतुर्गुणो दण्डः ॥ कZ_०२.८.१३ ॥
In that case, the penalty is fourfold (of the amount), reduced according to the shortfall/grade.
Sutra 14
स्वयमन्यैर्वा राजद्रव्याणामुपभोजनमुपभोगः ॥ कZ_०२.८.१४ ॥
‘Upabhoga’ (misuse) is the consumption or use of royal property—by oneself or through others.
Sutra 15
तत्र रत्नोपभोगे घातः सारोपभोगे मध्यमः साहसदण्डः फल्गुकुप्योपभोगे तच्च तावच्च दण्डः ॥ कZ_०२.८.१५ ॥
Here: for misuse of jewels, the penalty is capital punishment; for misuse of valuable goods/essentials, the middle-grade sāhasa fine; for misuse of petty or common goods, a fine proportional to that very amount/value.
Sutra 16
राजद्रव्याणामन्यद्रव्येनादानं परिवर्तनम् ॥ कZ_०२.८.१६ ॥
‘Parivartana’ is taking (state goods) by substituting them with other goods—i.e., exchanging/replacing state property with something else.
Sutra 17
तदुपभोगेन व्याख्यातम् ॥ कZ_०२.८.१७ ॥
Its (penalty/handling) is explained by the rules stated for “upabhoga” (misuse).
Sutra 18
सिद्धमायं न प्रवेशयति निबद्धं व्ययं न प्रयच्छति प्राप्तां नीवीं विप्रतिजानीत इत्यपहारः ॥ कZ_०२.८.१८ ॥
“Apahāra” (embezzlement) is: not bringing in collected revenue; not paying authorized/recorded expenditure; or denying receipt of an advance/working fund that has been received.
Sutra 19
तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
In that case, the penalty is twelvefold (of the amount).
Sutra 20
तेषां हरणोपायाश्चत्वारिंशत् ॥ कZ_०२.८.२० ॥
The methods of misappropriation (of these funds/goods) are forty in number.
Sutra 21
निर्वर्तनविषमः पिण्डविषमः वर्णविषमः अर्घविषमः मानविषमः मापनविषमः भाजनविषमः इति हरणोपायाः ॥ कZ_०२.८.२१f ॥
These are methods of misappropriation: irregularities in processing/turnover; irregularities in bulk lots; irregularities in grade/classification; irregularities in valuation; irregularities in standard measures; irregularities in measuring procedure; and irregularities in containers/utensils.
Sutra 22
तत्रोपयुक्तनिधायकनिबन्धकप्रतिग्राहकदायकदापकमन्त्रिवैयावृत्यकरानेकैकशोऽनुयुञ्जीत ॥ कZ_०२.८.२२ ॥
In such cases, he should interrogate—one by one and in multiple ways—those involved: the user/consumer, the depositor/keeper, the recorder, the receiver, the giver, the disburser, the supervising minister, and the attendant functionaries.
Sutra 23
मिथ्यावादे चैषां युक्तसमो दण्डः ॥ कZ_०२.८.२३ ॥
And for false statements by these persons, the penalty shall be proportional to their culpable involvement.
Sutra 24
प्रचारे चावघोषयेत् अमुना प्रकृतेनोपहताः प्रज्ञापयन्तु इति ॥ कZ_०२.८.२४ ॥
And during circulation/inspection, he should proclaim publicly: ‘Those harmed by this official/agent should come forward and inform (the authority).’
Sutra 25
प्रज्ञापयतो यथोपघातं दापयेत् ॥ कZ_०२.८.२५ ॥
From the one who reports, he should have restitution/compensation paid in accordance with the injury/loss suffered.
Sutra 26
अनेकेषु चाभियोगेष्वपव्ययमानः सकृदेव परोक्तः सर्वं भजेत ॥ कZ_०२.८.२६ ॥
When there are many charges, if the accused does not evade and, when questioned once, states what another has said (i.e., gives a consistent disclosure), he shall receive the whole share (reward/credit).
Sutra 27
वैषम्ये सर्वत्रानुयोगं दद्यात् ॥ कZ_०२.८.२७ ॥
Where there is irregularity/inequality (in statements or circumstances), a follow-up interrogation shall be applied in every respect (on all points).
Sutra 28
महत्यर्थापहारे चाल्पेनापि सिद्धः सर्वं भजेत ॥ कZ_०२.८.२८ ॥
In a major misappropriation of goods/wealth, even if proven by a small (portion of evidence or recovery), the successful party shall receive the whole share.
Sutra 29
कृतप्रतिघातावस्थः सूचको निष्पन्नार्थः षष्ठमंशं लभेत द्वादशमंशं भृतकः ॥ कZ_०२.८.२९ ॥
An informer who has reached the stage of having countered resistance (i.e., the obstruction is overcome) and has successfully secured the objective shall receive one-sixth; a hired agent (assistant) shall receive one-twelfth.
Sutra 30
प्रभूताभियोगादल्पनिष्पत्तौ निष्पन्नस्यांशं लभेत ॥ कZ_०२.८.३० ॥
If, from numerous accusations, only a small result is achieved, the share shall be given in proportion to what has actually been accomplished.
Sutra 31
अनिष्पन्ने शारीरं हैरण्यं वा दण्डं लभेत न चानुग्राह्यः ॥ कZ_०२.८.३१ ॥
If the matter is not accomplished (i.e., the accusation fails to yield results), he shall incur a penalty—corporal or monetary—and shall not be granted leniency.
Sutra 32
अभियुक्तोपजापात्तु सूचको वधमाप्नुयात् ॥ कZ_०२.८.३२च्द् ॥
But if, through the accused’s instigation/bribery (upajāpa), the informer turns (corrupt) or acts accordingly, the informer shall incur capital punishment.
Leakage-proof custody and disbursement preserves kośa, enabling regular wages, provisioning, and public works; it also deters predation by officials, stabilizing trust and ensuring the state can fund defense and relief without fiscal shock.
For apahāra as defined here (e.g., not entering realized revenue, withholding authorized expenditure, denying received nīvī, substitution and related frauds), the fine is twelvefold (dvādaśaguṇa daṇḍa), with restitution ordered according to the measured loss (yathopaghātaṃ dāpayet) and equal/appropriate punishment for false testimony (mithyāvāde yuktasamo daṇḍaḥ).