Sutra 49

Devanagari script

ताभ्यां पीडनैर्यथोक्तैश्च पीडितः सक्तो मुख्येषु परिहारोपहतः प्रकीर्णो मिथ्यासंहृतः सामन्ताटवीहृत इति कोशसङ्गवर्गः ॥ कZ_०८.४.४९ ॥

Transliteration

tābhyāṃ pīḍanair yathoktaiś ca pīḍitaḥ sakto mukhyeṣu parihāropahataḥ prakīrṇo mithyāsaṃhṛtaḥ sāmantāṭavīhṛta iti kośasaṅgavargaḥ.

Translation

Cuando se ve afectado por esas dos presiones (interna y externa) y por otras descritas, el tesoro queda “enredado/comprometido” de estas maneras: se atasca en puntos clave (cuellos de botella), resulta dañado por exenciones/rebajas, se dispersa (no se recauda), se recauda falsamente (contabilidad fraudulenta) o es sustraído por feudatarios y saqueadores del bosque. Esta es la clasificación del compromiso del tesoro (kośasaṅga).

Word by Word

ताभ्याम्by those two (means/agents)

पीडनैःby pressures/coercive measures

यथोक्तैःas stated (earlier), prescribed

चand

पीडितःpressed/harassed, coerced

सक्तःattached/entangled, stuck

मुख्येषुamong/in the principal (ones/places)

परिहारोपहतःdamaged by remissions/allowances (revenue impaired)

प्रकीर्णःscattered, dispersed

मिथ्याfalsely, wrongly

संहृतःcollected, gathered, withdrawn

सामन्ताटवीहृतःtaken away by feudatories and/or forest (raiders)

इतिthus

कोशसङ्गवर्गःthe category (varga) of treasury-obstructions/entanglements

Entities Mentioned

kośa (treasury)

mukhya (key nodes)

parihāra (remissions/exemptions)

sāmanta (feudatories)

āṭavī (forest raiders)

FAQs

What are the main modes of treasury failure listed?

Bottlenecks at key points, losses from remissions/exemptions, dispersed non-collection, fraudulent collection/accounting, and outright seizure by feudatories/forest raiders.

How does this relate to state capacity?

It links security and administration directly to fiscal performance: disorder and weak controls translate into predictable revenue pathologies.