Sutra 49

Devanagari script

ताभ्यां पीडनैर्यथोक्तैश्च पीडितः सक्तो मुख्येषु परिहारोपहतः प्रकीर्णो मिथ्यासंहृतः सामन्ताटवीहृत इति कोशसङ्गवर्गः ॥ कZ_०८.४.४९ ॥

Transliteration

tābhyāṃ pīḍanair yathoktaiś ca pīḍitaḥ sakto mukhyeṣu parihāropahataḥ prakīrṇo mithyāsaṃhṛtaḥ sāmantāṭavīhṛta iti kośasaṅgavargaḥ.

Translation

Quando é afetado por essas duas pressões (interna e externa) e por outras descritas, o tesouro fica “enredado/comprometido” destas maneiras: emperra em pontos-chave (gargalos), é prejudicado por isenções/abatimentos, dispersa-se (não é arrecadado), é arrecadado falsamente (contabilidade fraudulenta) ou é levado por feudatários e saqueadores da floresta. Esta é a classificação do comprometimento do tesouro (kośasaṅga).

Word by Word

ताभ्याम्by those two (means/agents)

पीडनैःby pressures/coercive measures

यथोक्तैःas stated (earlier), prescribed

चand

पीडितःpressed/harassed, coerced

सक्तःattached/entangled, stuck

मुख्येषुamong/in the principal (ones/places)

परिहारोपहतःdamaged by remissions/allowances (revenue impaired)

प्रकीर्णःscattered, dispersed

मिथ्याfalsely, wrongly

संहृतःcollected, gathered, withdrawn

सामन्ताटवीहृतःtaken away by feudatories and/or forest (raiders)

इतिthus

कोशसङ्गवर्गःthe category (varga) of treasury-obstructions/entanglements

Entities Mentioned

kośa (treasury)

mukhya (key nodes)

parihāra (remissions/exemptions)

sāmanta (feudatories)

āṭavī (forest raiders)

FAQs

What are the main modes of treasury failure listed?

Bottlenecks at key points, losses from remissions/exemptions, dispersed non-collection, fraudulent collection/accounting, and outright seizure by feudatories/forest raiders.

How does this relate to state capacity?

It links security and administration directly to fiscal performance: disorder and weak controls translate into predictable revenue pathologies.