शिल्पवन्तः पादाताः संख्यायकलेखकादिवर्गश्च पञ्चशताः ॥ कZ_०५.३.१४ ॥
śilpavantaḥ pādātāḥ saṃkhyāyakalekhakādivargaś ca pañcaśatāḥ
Prajurit infanteri yang terampil, serta golongan yang terdiri dari para akuntan (saṃkhyāyaka), juru tulis (lekhaka), dan personel sejenis, berada pada golongan lima ratus (paṇa).
It institutionalizes the information backbone of the state—stable pay reduces turnover and corruption incentives while ensuring continuity of records.
Kauṭilya differentiates capability levels; higher training/utility warrants higher compensation, aligning pay with performance value.