दक्षिणपूर्वं भागं भाण्डागारमक्षपटलं कर्मनिषद्याश्च दक्षिणपश्चिमं भागं कुप्यगृहमायुधागारं च ॥ कZ_०२.४.१० ॥
dakṣiṇapūrvaṃ bhāgaṃ bhāṇḍāgāram akṣapaṭalaṃ karmaniṣadyāś ca dakṣiṇapaścimaṃ bhāgaṃ kupyagṛham āyudhāgāraṃ ca
在东南方位,应设置仓库/储藏所、会计署(Akṣapaṭala)与工务署(Karmaniṣadyā)。在西南方位,应设置珍宝库(Kupyagṛha)与兵器库。
It compartmentalizes high-risk assets (cash/valuables and weapons) and reduces correlated losses from fire, theft, or unrest while keeping fiscal oversight (Akṣapaṭala) close to warehousing and work execution.