सम्निधाता कोशगृहं पण्यगृहं कोष्ठागारं कुप्यगृहमायुधागारं बन्धनागारं च कारयेत् ॥ कZ_०२.५.०१ ॥
samnidhātā kośagṛhaṃ paṇyagṛhaṃ koṣṭhāgāraṃ kupyagṛham āyudhāgāraṃ bandhanāgāraṃ ca kārayet
O Superintendente do Tesouro (samnidhātṛ) deve mandar construir: a casa do tesouro, a casa das mercadorias, o celeiro/armazém, o depósito de materiais valiosos, o arsenal e a prisão.
Kautilya treats coercive capacity and secure custody (arms, detainees) as integral to fiscal-security administration: revenue, supplies, and enforcement must be institutionally coordinated.