Arthashastra · Chapter 02.20

māna.adhyakṣyo deśa.kāla.mānaṃ vidyāt //

aṣṭau parama.aṇavo ratha.cakra.vipruṭ //

tā aṣṭau likṣā //

tā aṣtau yūkā //

tā aṣṭau yava.madhyaḥ //

aṣṭau yava.madhyā aṅgulam //

madhyamasya puruṣasya madhyamāyā anugulyā madhya.prakarṣo vā^aṅgulam //

catur.aṅgulo dhanur.grahaḥ //

aṣṭa.aṅgulā dhanur.muṣṭiḥ //

dvādaśa.aṅgulā vitastiḥ, chāyā.pauruṣaṃ ca //

catur.daśa.aṅgulaṃ śamaḥ śalaḥ parīrayaḥ padaṃ ca //

dvi.vitastir aratniḥ prājāpatyo hastaḥ //

sa-dhanur.grahaḥ pautava.vivīta.mānam //

sa-dhanur.muṣṭiḥ kuṣkuḥ kaṃso vā //

dvi.catvāriṃśad.aṅgulas takṣṇaḥ krākacanika.kiṣkuḥ skandha.āvāra.durga.rāja.parigraha.mānam //

catuṣ.pañcāśad.aṅgulaḥ kūpya.vana.hastaḥ //

catur.aśīty.aṅgulo vyāmo rajju.mānaṃ khāta.pauruṣaṃ ca //

catur.aratnir daṇḍo dhanur.nālikā pauruṣaṃ ca gārhapatyam //

aṣṭa.śata.aṅgulaṃ dhanuḥ pathi.prākāra.mānaṃ pauruṣaṃ ca^agni.cityānām //

ṣaṭ.kaṃso daṇḍo brahma.deya.ātithya.mānam //

daśa.daṇḍo rajjuḥ //

dvi.rajjukaḥ parideśaḥ //

tri.rajjukaṃ nivartanam ekataḥ //

dvi.daṇḍa.adhiko bāhuḥ //

dvi.dhanuḥ.sahasraṃ go.rutam //

catur.go.rutaṃ yojanam //

iti deśa.mānam //

kāla.mānam ata ūrdhvam //

tuṭo lavo nimeṣaḥ kāṣṭhā kallā nālikā muhūrtaḥ pūrva.apara.bhāgau divaso rātriḥ pakṣo māsa ṛtur ayanaṃ saṃvatsaro yugam iti kālāḥ //

dvau tuṭau lavaḥ //

dvau lavau nimeṣaḥ //

pañca.nimeṣāḥ kāṣṭhāḥ //

triṃśat.kāṣṭhāḥ kalāḥ //

catvāriṃśat.kalāḥ nālikā //

suvarṇa.māṣakāś catvāraś catur.aṅgula.āyāmāḥ kumbhac.chidram āḍhakam ambhaso vā nālikā //

dvi.nāliko muhūrtaḥ //

pañca.daśa.muhūrto divaso rātriś ca caitre ca^āśvayuje ca māsi bhavataḥ //

tataḥ paraṃ tribhir muhūrtair anyataraḥ ṣaṇ.māsaṃ vardhate hrasate ca^iti //

chāyāyām aṣṭa.pauruṣyām aṣṭādaśa.bhāgaś chedaḥ, ṣaṭ.pauruṣyāṃ catur.daśa.bhāgaḥ, tri.pauruṣyām aṣṭa.bhāgaḥ, dvi.pauruṣyāṃ ṣaḍ.bhāgaḥ, pauruṣyāṃ catur.bhāgaḥ, aṣṭa.aṅgulāyāṃ trayo daśa.bhāgāḥ, catur.aṅgulāyāṃ trayo^aṣṭa.bhāgāḥ, acchāyo madhya.ahna iti //

parāvṛtte divase śeṣam evaṃ vidyāt //

āṣāḍhe māsi naṣṭac.chāyo madhya.ahno bhavati //

ataḥ paraṃ śrāvaṇa.ādīnāṃ ṣaṇ.māsānāṃ dvy.aṅgula.uttarā māgha.ādīnāṃ dvy.aṅgula.avarā chāyā iti //

pañcadaśa.aho.rātrāḥ pakṣaḥ //

soma.āpyāyanaḥ śuklaḥ //

soma.avacchedano bahulaḥ //

dvi.pakṣo māsaḥ //

triṃśad.aho.rātraḥ karma.māsaḥ //

sa-ardhaḥ sauraḥ //

ardha.nyūnaś cāndra.māsaḥ //

sapta.viṃśatir nākṣatra.māsaḥ //

dvātriṃśad bala.māsaḥ //

pañcatriṃśad aśva.vāhāyāḥ //

catvāriṃśadd.hasti.vāhāyāḥ //

dvau māsāv ṛtuḥ //

śrāvaṇaḥ prauṣṭhapadaś ca varṣāḥ //

āśvayujaḥ kārttikaś ca śarat //

mārga.śīrṣaḥ pauṣaś ca hemantaḥ //

māghaḥ phālgunaś ca śiśiraḥ //

caitro vaiśākhaś ca vasantaḥ //

jyeṣṭhāmūlīya āṣāḍhaś ca grīṣmaḥ //

śiśira.ādy uttara.ayaṇam //

varṣa.ādi dakṣiṇa.ayanam //

dvy.ayanaḥ saṃvatsaraḥ //

pañca.saṃvatsaro yugam / iti //
KAZ02.20.65ab/ divasasya haraty arkaḥ ṣaṣṭi.bhāgam ṛtau tataḥ /
KAZ02.20.65cd/ karoty ekam ahaś.chedaṃ tathā^eva^ekaṃ ca candramāḥ //
KAZ02.20.66ab/ evam ardha.tṛtīyānām abdānām adhimāsakam /
KAZ02.20.66cd/ grīṣme janayataḥ pūrvaṃ pañca.abda.ante ca paścimam //E
(Collector of costums and tolls)