सम्निधाता कोशगृहं पण्यगृहं कोष्ठागारं कुप्यगृहमायुधागारं बन्धनागारं च कारयेत् ॥ कZ_०२.५.०१ ॥
samnidhātā kośagṛhaṃ paṇyagṛhaṃ koṣṭhāgāraṃ kupyagṛham āyudhāgāraṃ bandhanāgāraṃ ca kārayet
ຫົວໜ້າຄຸ້ມຄອງຄັງຫຼວງ (samnidhātṛ) ຄວນໃຫ້ກໍ່ສ້າງ: ເຮືອນຄັງເງິນ, ເຮືອນເກັບສິນຄ້າ, ຄັງເກັບເຂົ້າ/ໂກດັງ, ຄັງເກັບວັດຖຸມີຄ່າ, ຄັງອາວຸດ, ແລະ ເຮືອນຈໍາ।
Kautilya treats coercive capacity and secure custody (arms, detainees) as integral to fiscal-security administration: revenue, supplies, and enforcement must be institutionally coordinated.