शिल्पवन्तः पादाताः संख्यायकलेखकादिवर्गश्च पञ्चशताः ॥ कZ_०५.३.१४ ॥
śilpavantaḥ pādātāḥ saṃkhyāyakalekhakādivargaś ca pañcaśatāḥ
Os soldados de infantaria habilidosos e o grupo composto por contabilistas (saṃkhyāyakas), escribas (lekhakas) e pessoal semelhante devem estar na categoria de quinhentos (paṇa).
It institutionalizes the information backbone of the state—stable pay reduces turnover and corruption incentives while ensuring continuity of records.
Kauṭilya differentiates capability levels; higher training/utility warrants higher compensation, aligning pay with performance value.