Arthashastra — Adhyakshaprachara, Sutra 17

Devanagari script

कोशाधिष्ठितस्य कोशावच्छेदे घातः ॥ कZ_०२.५.१७ ॥

Transliteration

kośādhiṣṭhitasya kośāvacchede ghātaḥ

Translation

ખજાનાના અધિકારી (કોશાધિષ્ઠિત) દ્વારા ખજાનામાં ઘટાડો/ગબન થાય તો દંડ મૃત્યુદંડ છે.

Word by Word

• कोश-अधिष्ठितस्य: of the treasury superintendent / of the officer in charge of the treasury
• Type: Participle (verbal adjective) used substantively
• Root: अधि-स्था
• Form: समासः: कोश + अधिष्ठित; अधिष्ठित (कृदन्त, क्त-प्रत्यय, भूतकर्मणि/भूतकृत) । एकवचन, षष्ठी (genitive) — ‘of the one who is in charge of the treasury’

• कोश-अवच्छेदे: in the case of treasury defalcation / when the treasury is cut down (embezzled)
• Type: Noun (action noun)
• Root: अव-छिद्
• Form: समासः: कोश + अवच्छेद; अवच्छेद (भाववाचक संज्ञा) । एकवचन, सप्तमी (locative) — ‘in/at the cutting off/defalcation of the treasury’

• घातः: execution / capital punishment
• Type: Noun
• Root: हन्
• Form: पुंलिङ्ग, एकवचन, प्रथमा (nominative) — ‘killing/striking; capital punishment’

Entities Mentioned

• treasury superintendent
• treasury

More Details

FAQs

What governance principle is implied in making treasury depletion a capital offense for the custodian?

High-trust financial offices carry strict fiduciary liability; the state treats treasury loss as a direct attack on sovereignty and administrative capacity.