सम्निधाता कोशगृहं पण्यगृहं कोष्ठागारं कुप्यगृहमायुधागारं बन्धनागारं च कारयेत् ॥ कZ_०२.५.०१ ॥
samnidhātā kośagṛhaṃ paṇyagṛhaṃ koṣṭhāgāraṃ kupyagṛham āyudhāgāraṃ bandhanāgāraṃ ca kārayet
Ang Tagapangasiwa ng Ingatang-Yaman (samnidhātṛ) ay dapat magpagawa ng: bahay-ingatan ng yaman, bahay ng mga kalakal, kamalig/bodega, imbakan ng mahahalagang materyales, armory, at bilangguan.
Kautilya treats coercive capacity and secure custody (arms, detainees) as integral to fiscal-security administration: revenue, supplies, and enforcement must be institutionally coordinated.