सम्निधाता कोशगृहं पण्यगृहं कोष्ठागारं कुप्यगृहमायुधागारं बन्धनागारं च कारयेत् ॥ कZ_०२.५.०१ ॥
samnidhātā kośagṛhaṃ paṇyagṛhaṃ koṣṭhāgāraṃ kupyagṛham āyudhāgāraṃ bandhanāgāraṃ ca kārayet
Надзиратель казны (samnidhātṛ) должен построить: казнохранилище, склад товаров, зернохранилище/склад, хранилище ценных материалов, оружейный склад и тюрьму.
Kautilya treats coercive capacity and secure custody (arms, detainees) as integral to fiscal-security administration: revenue, supplies, and enforcement must be institutionally coordinated.