शिल्पवन्तः पादाताः संख्यायकलेखकादिवर्गश्च पञ्चशताः ॥ कZ_०५.३.१४ ॥
śilpavantaḥ pādātāḥ saṃkhyāyakalekhakādivargaś ca pañcaśatāḥ
Искусные пешие воины, а также группа, включающая счетоводов/бухгалтеров (saṃkhyāyaka), писцов (lekhaka) и подобный персонал, должны относиться к разряду в пятьсот (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.