A disciplined bureaucracy comes first, followed by a calibrated penalty schedule: protect the Kośa (treasury) by making theft, robbery, and official fraud measurable, predictable, and strongly deterred. Internal control precedes public policing, regulating Adhyakṣas and staff through the Samāhartṛ/Pradeṣṭṛ. Royal assets are tiered by site sensitivity, and penalties scale with the value stolen. A clear typology distinguishes concealed theft from forcible robbery, with armed violence triggering multipliers. Forgery of orders/seals and judicial misconduct are treated as high sāhasa offenses, up to capital punishment. The result is reduced leakage, restored trust in adjudication and command, and stabilized revenues for war, forts, and diplomacy.
Sutra 1
समाहर्तृप्रदेष्टारः पूर्वमध्यक्षाणामध्यक्षपुरुषाणां च नियमनं कुर्युः ॥ कZ_०४.९.०१ ॥
The Samāhartṛ (chief revenue collector) and the Pradeṣṭā (regional superintendent) shall first institute control and supervision over departmental superintendents and the staff serving under them.
Sutra 2
खनिसारकर्मान्तेभ्यः सारं रत्नं वापहरतः शुद्धवधः ॥ कZ_०४.९.०२ ॥
For one who steals ore/metal-extract (sāra) or a jewel from mines or state industrial works, the penalty is execution (capital punishment).
Sutra 3
फल्गुद्रव्यकर्मान्तेभ्यः फल्गु द्रव्यमुपस्करं वा पूर्वः साहसदण्डः ॥ कZ_०४.९.०३ ॥
For one who steals low-value materials or equipment from workshops dealing in low-value goods, the penalty is the first (lowest) sāhasa fine.
Sutra 4
पण्यभूमिभ्यो वा राजपण्यं माषमूल्यादूर्ध्वमापादमूल्यादित्यपहरतो द्वादशपणो दण्डः आद्विपादमूल्यादिति चतुर्विंशतिपणः आत्रिपादमूल्यादिति षट्त्रिंशत्पणः आपणमूल्यादित्यष्टचत्वारिंशत्पणः आद्विपणमूल्यादिति पूर्वः साहसदण्डः आचतुष्पणमूल्यादिति मध्यमः आष्टपणमूल्यादित्युत्तमः आदशपणमूल्यादिति वधः ॥ कZ_०४.९.०४ ॥
If royal merchandise is stolen from market-grounds, then: for theft valued above a māṣa up to a pāda, the fine is 12 paṇas; from two pādas, 24 paṇas; from three pādas, 36 paṇas; at one paṇa, 48 paṇas. From two paṇas in value, the first sāhasa fine applies; from four paṇas, the middle sāhasa fine; from eight paṇas, the highest sāhasa fine; from ten paṇas, the penalty is death.
Sutra 5
कोष्ठपण्यकुप्यायुधागारेभ्यः कुप्यभाण्डोपस्करापहारेष्वर्धमूल्येषु एत एव दण्डाः ॥ कZ_०४.९.०५ ॥
For theft of consumables, vessels, or equipment from warehouses, merchandise stores, or armories—when assessed at half the value—the same penalties apply (as previously stated).
Sutra 6
कोशभाण्डागाराक्षशालाभ्यश्चतुर्भागमूल्येषु एत एव द्विगुणा दण्डाः ॥ कZ_०४.९.०६ ॥
For theft from the treasury/storehouse and from the gaming house—where valuation is taken as one-quarter—the same penalties apply but doubled.
Sutra 7
चोराणामभिप्रधर्षणे चित्रो घातः ॥ कZ_०४.९.०७ ॥
If thieves violently assault (officials/others) during apprehension, they shall be put to an exemplary (public, aggravated) execution.
Sutra 8
इति राजपरिग्रहेषु व्याख्यातम् ॥ कZ_०४.९.०८ ॥
Thus (the penalties) have been explained with respect to property under royal possession.
Sutra 9
बाह्येषु तु प्रच्छन्नमहनि क्षेत्रखलवेश्मापणेभ्यः कुप्यभाण्डमुपस्करं वा माषमूल्यादूर्ध्वमापादमूल्यादित्यपहरतस्त्रिपणो दण्डः गोमयप्रदेहेन वा प्रलिप्यावघोषणमाद्विपादमूल्यादिति षट्पणः गोमयभस्मना वा प्रलिप्यावघोषणमात्रिपादमूल्यादिति नवपणः गोमयभस्मना वा प्रलिप्यावघोषणं शरावमेखलया वा आपणमूल्यादिति द्वादशपणः मुण्डनं प्रव्राजनं वा आद्विपणमूल्यादिति चतुर्विंशतिपणः मुण्डस्येष्टकाशकलेन प्रव्राजनं वा आचतुष्पणमूल्यादिति षट्त्रिंशत्पणह् आपञ्चपणमूल्यादित्यष्टचत्वारिंशत्पणः आदशपणमूल्यादिति पूर्वः साहसदण्डह् आविंशतिपणमूल्यादित्द्विशतह् आत्रिंशत्पणमूल्यादिति पञ्चशतह् आचत्वारिंशत्पणमूल्यादिति साहस्रह् आपञ्चाशत्पणमूल्यादिति वधः ॥ कZ_०४.९.०९ ॥
But in external (private) cases—when theft is committed covertly by day from fields, threshing-floors, houses, or shops—if consumables, vessels, or equipment are stolen: for value above a māṣa up to a pāda, the fine is 3 paṇas. From two pādas: 6 paṇas, with public proclamation after smearing (the offender) with cow-dung. From three pādas: 9 paṇas, with proclamation after smearing with cow-dung and ash. At one paṇa: 12 paṇas, with proclamation after smearing with cow-dung/ash or with a potsherd-girdle (a shaming device). From two paṇas: 24 paṇas, with head-shaving and/or banishment. From four paṇas: 36 paṇas, with head-shaving and banishment marked by a chip of brick (additional stigma). From five paṇas: 48 paṇas. From ten paṇas: the first sāhasa penalty. From twenty paṇas: 200 (paṇas). From thirty paṇas: 500. From forty paṇas: 1,000. From fifty paṇas: death.
Sutra 10
प्रसह्य दिवा रात्रौ वान्तर्यामिकमपहरतोऽर्धमूल्येषु एत एव दण्डाः ॥ कZ_०४.९.१० ॥
For one who seizes property by force—by day or by night—or steals from within (a dwelling/private interior), when assessed at half the value, these same penalties apply.
Sutra 11
प्रसह्य दिवा रात्रौ वा सशस्त्रस्यापहरतश्चतुर्भागमूल्येषु एत एव द्विगुणा दण्डाः ॥ कZ_०४.९.११ ॥
For one who seizes property by force—whether by day or by night—or who steals while armed, the fines prescribed for theft valued at one-fourth (of the standard value-brackets) shall be doubled.
Sutra 12
कुटुंबिकाध्यक्षमुख्यस्वामिनां कूटशासनमुद्राकर्मसु पूर्वमध्योत्तमवधा दण्डाः यथापराधं वा ॥ कZ_०४.९.१२ ॥
For householders, superintendents, chief officials, and masters who engage in forged edicts/orders or forged seal-operations, penalties shall be graded as first, middle, and highest—including capital punishment—according to the gravity of the offence.
Sutra 13
धर्मस्थश्चेद्विवदमानं पुरुषं तर्जयति भर्त्सयत्यपसारयत्यभिग्रसते वा पूर्वमस्मै साहसदण्डं कुर्यात् वाक्पारुष्ये द्विगुणम् ॥ कZ_०४.९.१३ ॥
If a judge (dharmastha), toward a litigant, threatens, abuses, drives him away, or browbeats him, he shall be punished with the first-grade sāhasa fine; for verbal cruelty/abusive speech, the penalty shall be doubled.
Sutra 14
पृच्छ्यं न पृच्छति अपृच्छ्यं पृच्छति पृष्ट्वा वा विसृजति शिक्षयति स्मारयति पूर्वं ददाति वा इति मध्यममस्मै साहसदण्डं कुर्यात् ॥ कZ_०४.९.१४ ॥
If a judge fails to ask what ought to be asked, asks what ought not to be asked, dismisses a party after questioning, coaches or prompts a party, reminds him what to say, or gives a prior advantage, he shall incur the middle-grade sāhasa fine.
Sutra 15
देयं देशं न पृच्छति अदेयं देशं पृच्छति कार्यमदेशेनातिवाहयति छलेनातिहरति कालहरणेन श्रान्तमपवाहयति मार्गापन्नं वाक्यमुत्क्रमयति मतिसाहाय्यं साक्षिभ्यो ददाति तारितानुशिष्टं कार्यं पुनरपि गृह्णाति उत्तममस्मै साहसदण्डं कुर्यात् ॥ कZ_०४.९.१५ ॥
If a judge does not inquire into the proper place/venue, inquires into an improper venue, drags a case into an improper forum, disposes of it through trickery, exhausts a party by deliberate delay, departs from the proper course of recorded statements, provides ‘intellectual assistance’ to witnesses, or reopens a matter already settled and instructed, he shall incur the highest-grade sāhasa fine.
Sutra 16
पुनरपराधे द्विगुणं स्थानाद्व्यवरोपणं च ॥ कZ_०४.९.१६ ॥
On a repeated offence, the penalty shall be doubled, and removal from position shall also be imposed.
Sutra 17
लेखकश्चेदुक्तं न लिखति अनुक्तं लिखति दुरुक्तमुपलिखति सूक्तमुल्लिखति अर्थोत्पत्तिं वा विकल्पयति इति पूर्वमस्मै साहसदण्डं कुर्याद् यथापराधं वा ॥ कZ_०४.९.१७ ॥
If a scribe does not write what was said, writes what was not said, inserts what was wrongly said, deletes what was correctly said, or manipulates the stated financial outcome, he shall be punished with the first-grade sāhasa fine—or as appropriate to the offence.
Sutra 18
धर्मस्थः प्रदेष्टा वा हैरण्यदण्डमदण्ड्ये क्षिपति क्षेपद्विगुणमस्मै दण्डं कुर्यात् हीनातिरिक्ताष्टगुणं वा ॥ कZ_०४.९.१८ ॥
If a judge or an executive officer (pradeṣṭā) imposes a monetary fine on one who is not liable to be fined, he shall be punished with a fine double the amount wrongfully imposed; alternatively, where the amount is deficient or excessive, an eightfold penalty (relative to the shortfall/excess) shall be applied.
Sutra 19
शरीरदण्डं क्षिपति शारीरमेव दण्डं भजेत निष्क्रयद्विगुणं वा ॥ कZ_०४.९.१९ ॥
If an official inflicts corporal punishment, he shall himself undergo the same corporal punishment, or else pay double the redemption/compensation amount.
Sutra 20
यं वा भूतमर्थं नाशयति अभूतमर्थं करोति तदष्टगुणं दण्डं दद्यात् ॥ कZ_०४.९.२० ॥
Whoever destroys a fact as it exists, or manufactures a non-existent ‘fact’, shall be punished with an eightfold penalty.
Sutra 21
धर्मस्थीये चारके बन्धनागारे वा शय्यासनभोजनोच्चारसंचाररोधबन्धनेषु त्रिपणोत्तरा दण्डाः कर्तुः कारयितुश्च ॥ कZ_०४.९.२१ ॥
In the dharmasthīya’s custody (protective detention) or in the prison, for obstructing or withholding (a detainee’s) bed, seat, food, excretion, or movement, fines exceeding three paṇas are imposed—on both the direct perpetrator and the one who causes it to be done.
Sutra 22
चारकादभियुक्तं मुञ्चतो निष्पातयतो वा मध्यमः साहसदण्डः अभियोगदानं च बन्धनागारात्सर्वस्वं वधश्च ॥ कZ_०४.९.२२ ॥
Whoever releases an accused person from guarded custody, or expels him improperly, incurs the middle-grade sāhasa penalty and must also furnish a substitute accused; (if released) from the prison, the penalty is confiscation of all property and death.
Sutra 23
बन्धनागाराध्यक्षस्य संरुद्धकमनाख्याय चारयतश्चतुर्विंशतिपणो दण्डः कर्म कारयतो द्विगुणः स्थानान्यत्वं गमयतोऽन्नपानं वा रुन्धतः षण्णवतिर्दण्डः परिक्लेशयत उत्कोटयतो वा मध्यमः साहसदण्डः घ्नतः साहस्रः ॥ कZ_०४.९.२३ ॥
If the superintendent of the prison keeps a detainee confined without recording/declaring it, the fine is 24 paṇas; if he forces the detainee to do work, the fine is double; if he moves him to another place or withholds food or drink, the fine is 96; if he torments him or extorts/blackmails him, the middle-grade sāhasa penalty applies; if he kills him, the penalty is 1,000 (paṇas).
Sutra 24
परिगृहीतां दासीमाहितिकां वा संरुद्धिकामधिचरतः पूर्वः साहसदण्डः चोरडामरिकभार्यां मध्यमः संरुद्धिकामार्यामुत्तमः ॥ कZ_०४.९.२४ ॥
For sexually violating a confined woman—whether a slave-woman or a hired/servant woman—the first-grade sāhasa penalty applies; if she is the wife of a thief or a rebel/brigand, the middle-grade applies; if she is a confined noble/free woman (āryā), the highest-grade applies.
Sutra 25
संरुद्धस्य वा तत्रैव घातः ॥ कZ_०४.९.२५ ॥
Or, if the confined person is killed there (in custody), the penalty applies accordingly (custodial killing).
Sutra 26
तदेवाक्षणगृहीतायामार्यायां विद्यात्दास्यां पूर्वः साहसदण्डः ॥ कZ_०४.९.२६ ॥
The same rule should be understood for a noble/free woman seized without proper grounds; for a slave-woman, the first-grade sāhasa penalty applies.
Sutra 27
चारकमभित्त्वा निष्पातयतो मध्यमः भित्त्वा वधः बन्धनागारात्सर्वस्वं वधश्च ॥ कZ_०४.९.२७ ॥
If one causes a detainee to escape without breaking (the enclosure), the middle-grade penalty applies; if by breaking it, death; if (one causes escape) from the prison, confiscation of all property and death.
Sutra 28
शोधयेयुश्च शुद्धास्ते पौरजानपदान्दमैः ॥ कZ_०४.९.२८च्द् ॥
And once purified, they should in turn discipline townsmen and rural inhabitants through corrective measures.
Revenue integrity (kośa-surakṣā) and public confidence in enforcement: predictable sanctions reduce theft incentives, prevent insider leakage, and keep mines/workshops/stores productive—funding army, wages, and public order.
Ranges from graded paṇa-fines indexed to stolen value, to sāhasa-daṇḍas (pūrva/madhyama/uttama), to public shaming (avaghōṣaṇa), shaving/banishment (muṇḍana/pravrājana), and up to capital punishment (vadha/śuddhavadha), especially for theft of mines/workshop valuables, high-value robbery, armed seizure, forgery of orders/seals, and severe judicial abuse.