Adhyaya 9

Sutra 1

अमात्यसम्पदोपेताः सर्वाध्यक्षाः शक्तितः कर्मसु नियोज्याः ॥ कZ_०२.९.०१ ॥

All superintendents (department heads) should possess the qualifications of ministers, and should be assigned to duties according to their capacity.

Sutra 2

कर्मसु चैषां नित्यं परीक्षां कारयेत् चित्तानित्यत्वान्मनुष्यानाम् ॥ कZ_०२.९.०२ ॥

And in their duties, he should have them constantly audited/tested, because the minds of men are inconstant.

Sutra 3

अश्वसधर्माणो हि मनुष्या नियुक्ताः कर्मसु विकुर्वते ॥ कZ_०२.९.०३ ॥

For people, like horses, when assigned to tasks, tend to deviate and act irregularly in their work.

Sutra 4

तस्मात्कर्तारं करणं देशं कालं कार्यं प्रक्षेपमुदयं चैषु विद्यात् ॥ कZ_०२.९.०४ ॥

Therefore, in these matters one should know: the agent, the means, the place, the time, the task, the inputs/allowances advanced, and the resulting yield.

Sutra 5

ते यथासंदेशमसंहता अविगृहीताः कर्माणि कुर्युः ॥ कZ_०२.९.०५ ॥

They should carry out their duties exactly as instructed—neither acting in concert nor acting under coercive control.

Sutra 6

संहता भक्षयेयुः विगृहीता विनाशयेयुः ॥ कZ_०२.९.०६ ॥

If united, they would ‘consume’ (embezzle); if set against one another, they would destroy (the work/administration).

Sutra 7

न चानिवेद्य भर्तुः कंचिदारम्भं कुर्युः अन्यत्रापत्प्रतीकारेभ्यः ॥ कZ_०२.९.०७ ॥

They should not undertake any initiative without informing the master (the sovereign), except for measures taken to remedy an emergency.

Sutra 8

प्रमादस्थानेषु चैषामत्ययं स्थापयेद्दिवसवेतनव्ययद्विगुणम् ॥ कZ_०२.९.०८ ॥

At points prone to negligence, he should impose on them a penalty amounting to twice the daily wage-and-expense outlay.

Sutra 9

यश्चैषां यथादिष्टमर्थं सविशेषं वा करोति स स्थानमानौ लभेत ॥ कZ_०२.९.०९ ॥

Whoever among them accomplishes the objective as ordered—or accomplishes it with added excellence—should obtain position and honor.

Sutra 10

अल्पायतिश्चेन्महाव्ययो भक्षयति ॥ कZ_०२.९.१० ॥

If receipts are small while expenditures are large, it indicates ‘consumption’—embezzlement or leakage.

Sutra 11

विपर्यये यथायतिव्ययश्च न भक्षयति इत्याचार्याः ॥ कZ_०२.९.११ ॥

In the reverse case—when receipts and expenditures are in due proportion—(some) teachers say he does not embezzle.

Sutra 12

अपसर्पेणैवोपलभ्येतेति कौटिल्यः ॥ कZ_०२.९.१२ ॥

Kautilya says: it is detected only by covert checking (stealthy scrutiny).

Sutra 13

यः समुदयं परिहापयति स राजार्थं भक्षयति ॥ कZ_०२.९.१३ ॥

Whoever causes a shortfall in state revenue (samudaya) is, in effect, consuming the king’s resources (public funds).

Sutra 14

स चेदज्ञानादिभिः परिहापयति तदेनं यथागुणं दापयेत् ॥ कZ_०२.९.१४ ॥

If he causes the shortfall due to ignorance and the like, he should be made to pay restitution proportionate to his culpability/competence (yathāguṇa).

Sutra 15

यः समुदयं द्विगुणमुद्भावयति स जनपदं भक्षयति ॥ कZ_०२.९.१५ ॥

Whoever artificially doubles the revenue demand is, in effect, consuming the countryside/people (janapada) by oppressive extraction.

Sutra 16

स चेद् राजार्थमुपनयत्यल्पापराधे वारयितव्यः महति यथापराधं दण्डयितव्यः ॥ कZ_०२.९.१६ ॥

If he brings it (the extra collection) into the king’s account, then for a minor offense he should be restrained/warned; for a major one he should be punished in proportion to the offense.

Sutra 17

यः समुदयं व्ययमुपनयति स पुरुषकर्माणि भक्षयति ॥ कZ_०२.९.१७ ॥

Whoever charges revenue items as expenditure is consuming the work/services of personnel—i.e., falsifying accounts to divert value produced by labor.

Sutra 18

स कर्मदिवसद्रव्यमूल्यपुरुषवेतनापहारेषु यथापराधं दण्डयितव्यः ॥ कZ_०२.९.१८ ॥

For theft in matters of work-days, goods, prices/valuation, and wages of personnel, he should be punished proportionate to the offense.

Sutra 19

तस्मादस्य यो यस्मिन्नधिकरणे शासनस्थः स तस्य कर्मणो याथातथ्यमायव्ययौ च व्याससमासाभ्यामाचक्षीत ॥ कZ_०२.९.१९ ॥

Therefore, whichever supervising authority is stationed over a given department should report that office’s work in exact conformity with facts, and also its income and expenditure, both in detailed and in summarized form.

Sutra 20

मूलहरतादात्विककदर्यांश्च प्रतिषेधयेत् ॥ कZ_०२.९.२० ॥

He should prevent and prohibit the root-plunderers (mūlahara), the immediate-grabbers (tādātvika), and the miserly/petty exploiters (kadarya).

Sutra 21

यः पितृपैतामहमर्थमन्यायेन भक्षयति स मूलहरः ॥ कZ_०२.९.२१ ॥

Whoever unlawfully consumes inherited/ancestral property (accumulated capital) is a ‘root-plunderer’ (mūlahara).

Sutra 22

यो यद् यदुत्पद्यते तत्तद्भक्षयति स तादात्विकः ॥ कZ_०२.९.२२ ॥

Whoever consumes whatever is produced as it arises (i.e., skims current receipts) is an ‘immediate-grabber’ (tādātvika).

Sutra 23

यो भृत्यात्मपीडाभ्यामुपचिनोत्यर्थं स कदर्यः ॥ कZ_०२.९.२३ ॥

One who amasses wealth by tormenting subordinates and by self-torture (miserly hoarding) is a ‘kadarya’ (a miser whose conduct is harmful).

Sutra 24

स पक्षवांश्चेदनादेयः विपर्यये पर्यादातव्यः ॥ कZ_०२.९.२४ ॥

If he has a supporting faction, he should not be proceeded against openly; in the opposite case, he should be made to disgorge (the wealth) through recovery measures.

Sutra 25

यो महत्यर्थसमुदये स्थितः कदर्यः सम्निधत्तेऽवनिधत्तेऽवस्रावयति वा सम्निधत्ते स्ववेश्मनि अवनिधत्ते पौरजानपदेषु अवस्रावयति परविषये तस्य सत्त्री मन्त्रिमित्रभृत्यबन्धुपक्षमागतिं गतिं च द्रव्याणामुपलभेत ॥ कZ_०२.९.२५ ॥

A miser, placed amid a large accumulation of revenue, either stores it, buries it, or lets it leak away: he stores it in his own house, hides it among townsmen and countryside people, or transfers it to another territory. An undercover operative should ascertain his circle—ministers, friends, servants, relatives, and faction—and track the inflow and outflow routes of the assets.

Sutra 26

यश्चास्य परविषये संचारं कुर्यात्तमनुप्रविश्य मन्त्रं विद्यात् ॥ कZ_०२.९.२६ ॥

Whoever manages his movements in another territory—by infiltrating that person, one should learn the plan (secret arrangement).

Sutra 27

सुविदिते शत्रुशासनापदेशेनैनं घातयेत् ॥ कZ_०२.९.२७ ॥

Once the matter is well established, he should be eliminated under the pretext of acting on an enemy’s directive.

Sutra 28

तस्मादस्याध्यक्षाः संख्यायकलेखकरूपदर्शकनीवीग्राहकोत्तराध्यक्षसखाः कर्मणि कुर्युः ॥ कZ_०२.९.२८ ॥

Therefore, one should place around him, in operational work, supervisory counterparts—accountants, scribes, inspectors (of goods/coin), receivers of deposits/pledges, higher superintendents, and ‘friends’ (planted associates).

Sutra 29

उत्तराध्यक्षा हस्त्यश्वरथारोहाः ॥ कZ_०२.९.२९ ॥

The superior overseers should be mounted personnel—riders on elephants, horses, and chariots.

Sutra 30

तेषामन्तेवासिनः शिल्पशौचयुक्ताः संख्यायकादीनामपसर्पाः ॥ कZ_०२.९.३० ॥

Their apprentices—skilled and of proven cleanliness/integrity—should act as discreet watchers (stealth observers) over accountants and the like.

Sutra 31

बहुमुख्यमनित्यं चाधिकरणं स्थापयेत् ॥ कZ_०२.९.३१ ॥

One should establish an office/board that is multi-headed (collegial) and non-permanent (rotating/temporary).

Sutra 32

यथा ह्यनास्वादयितुं न शक्यं जिह्वातलस्थं मधु वा विषं वा ॥ कZ_०२.९.३२अब् ॥

Just as it is impossible not to taste what lies on the surface of the tongue—whether honey or poison—so too (an official handling funds is naturally tempted to partake).

Sutra 33

युक्तास्तथा कार्यविधौ नियुक्ता ज्ञातुं न शक्या धनमाददानाः ॥ कZ_०२.९.३३च्द् ॥

so too, officials assigned and engaged in the procedures of work cannot easily be detected while taking money.

Sutra 34

न तु प्रच्छन्नभावानां युक्तानां चरतां गतिः ॥ कZ_०२.९.३४च्द् ॥

but not the course of those employed who move about with concealed intent.

Sutra 35

यथा न भक्षयन्त्यर्थं भक्षितं निर्वमन्ति वा ॥ कZ_०२.९.३५च्द् ॥

so that they neither “eat” the revenue nor “vomit back” what has been eaten (i.e., conceal or manipulate restitution after misappropriation).

Sutra 36

नित्याधिकाराः कार्यास्ते राज्ञः प्रियहिते रताः ॥ कZ_०२.९.३६च्द् ॥

should be kept in continuous office—devoted to the king’s welfare and what is beneficial (even if not merely pleasing).