सम्निधाता कोशगृहं पण्यगृहं कोष्ठागारं कुप्यगृहमायुधागारं बन्धनागारं च कारयेत् ॥ कZ_०२.५.०१ ॥
samnidhātā kośagṛhaṃ paṇyagṛhaṃ koṣṭhāgāraṃ kupyagṛham āyudhāgāraṃ bandhanāgāraṃ ca kārayet
କୋଷାଧ୍ୟକ୍ଷ (ସମ୍ନିଧାତା) କୋଷଗୃହ, ପଣ୍ୟଗୃହ, କୋଷ୍ଠାଗାର, କୁପ୍ୟଗୃହ, ଆୟୁଧାଗାର ଓ ବନ୍ଧନାଗାର ନିର୍ମାଣ କରାଇବା ଉଚିତ୍।
Kautilya treats coercive capacity and secure custody (arms, detainees) as integral to fiscal-security administration: revenue, supplies, and enforcement must be institutionally coordinated.