दक्षिणपूर्वं भागं भाण्डागारमक्षपटलं कर्मनिषद्याश्च दक्षिणपश्चिमं भागं कुप्यगृहमायुधागारं च ॥ कZ_०२.४.१० ॥
dakṣiṇapūrvaṃ bhāgaṃ bhāṇḍāgāram akṣapaṭalaṃ karmaniṣadyāś ca dakṣiṇapaścimaṃ bhāgaṃ kupyagṛham āyudhāgāraṃ ca
Di bagian tenggara, ia harus menempatkan gudang (bhāṇḍāgāra), kantor pembukuan/akuntansi (akṣapaṭala), dan kantor pekerjaan (karmaniṣadyā). Di bagian barat daya, ia harus menempatkan perbendaharaan barang berharga (kupyagṛha) dan gudang senjata (āyudhāgāra).
It compartmentalizes high-risk assets (cash/valuables and weapons) and reduces correlated losses from fire, theft, or unrest while keeping fiscal oversight (Akṣapaṭala) close to warehousing and work execution.