दक्षिणपूर्वं भागं भाण्डागारमक्षपटलं कर्मनिषद्याश्च दक्षिणपश्चिमं भागं कुप्यगृहमायुधागारं च ॥ कZ_०२.४.१० ॥
dakṣiṇapūrvaṃ bhāgaṃ bhāṇḍāgāram akṣapaṭalaṃ karmaniṣadyāś ca dakṣiṇapaścimaṃ bhāgaṃ kupyagṛham āyudhāgāraṃ ca
南東の区画には、倉庫、会計局(Akṣapaṭala)、および作業局(Karmaniṣadyā)を置くべきである。南西の区画には、貴重品の宝庫(Kupyagṛha)と武器庫を置くべきである。
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.