Adhyakshaprachara Adhyaya 15 Sutra 1 - Arthashastra | French | Vedapath

Kautilya

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Sutra 1

Devanagari script

कोष्ठागाराध्यक्षः सीताराष्ट्रक्रयिमपरिवर्तकप्रामित्यकापमित्यकसंहनिकान्यजातव्ययप्रत्यायोपस्थानान्युपलभेत् ॥ कZ_०२.१५.०१ ॥

Transliteration

koṣṭhāgārādhyakṣaḥ sītā-rāṣṭra-krayima-parivartaka-prāmityaka-āpamityaka-saṃhanikānya-jāta-vyaya-pratyāya-upasthānāny upalabheta

Translation

Le Surintendant des magasins doit suivre et vérifier : les entrées provenant des terres de la couronne (sītā), les revenus du royaume (rāṣṭra), les stocks acquis par achat (krayima), les opérations d’échange (parivartaka), le grain obtenu par réquisition/crédit (prāmityaka), le grain obtenu par des pratiques de sous-mesure/sous-pesée à déceler (āpamityaka), les stocks regroupés/consolidés (saṃhanika), les autres entrées, les dépenses, les recouvrements/règlements (pratyāya) et les soldes/quantités en stock (upasthāna).

Word by Word

कोष्ठागाराध्यक्षःthe superintendent of the storehouse/treasury-warehouse

सीताthe state’s agricultural produce/revenue (sītā)

राष्ट्रthe realm/territory (rāṣṭra)

क्रयिमpurchases / purchasable items / purchase-transactions

अपरिवर्तकnon-exchangeable / not to be converted or substituted

प्रामित्यकprāmityaka: a measure/standard-related accounting category

अपामित्यकapāmityaka: non-standard/irregular (measure-related) category

संहनिकाsaṃhanikā: a consolidated register/summary account

अन्यजातother-origin / miscellaneous (items)

व्ययexpenditure / disbursement

प्रत्यायverification / voucher / acknowledgement

उपस्थानानिpresentations/produced statements (for inspection)

उपलभेत्should ascertain/obtain (by inspection)

Entities Mentioned

koṣṭhāgārādhyakṣa (Superintendent of Storehouses)

sītā (crown lands produce)

rāṣṭra (realm revenues)

FAQs

What is the administrative significance of enumerating so many heads of account?

It creates a comprehensive chart of accounts for state stores, enabling cross-checking of inflows/outflows and isolating where leakage or manipulation occurs.

How does this relate to corruption control?

By forcing categorization and reconciliation (receipts–expenditure–recoveries–balance), it reduces discretionary concealment and improves auditability.