चरकपांसुधावकाः सारत्रिभागं द्वौ राजा रत्नं च ॥ कZ_०४.१.४९ ॥
carakapāṃsudhāvakāḥ sāratribhāgaṃ dvau rājā ratnaṃ ca
चरकपांसुधावकाः सारत्रिभागं द्वौ; राजा (शेषं) रत्नं च।
The state asserts regalian rights over ‘ratna’ while using revenue-sharing to incentivize discovery and reporting rather than concealment.
To align private incentives with state revenue: high rewards reduce black-market concealment and improve reporting compliance.