Arthashastra · Chapter 02.5

samnidhātā kośa.gṛhaṃ paṇya.gṛhaṃ koṣṭha.agāraṃ kupya.gṛham āyudha.agāraṃ bandhana.agāraṃ ca kārayet //

catur.aśrāṃ vāpīm an-udaka.upasnehāṃ khānayitvā pṛthu.śilābhir ubhayataḥ pārśvaṃ mūlaṃ ca pracitya sāra.dāru.pañjaraṃ bhūmi.samaṃ tri.talam aneka.vidhānaṃ kuṭṭima.deśa.sthāna.talam eka.dvāraṃ yantra.yukta.sopānaṃ bhūmi.gṛhaṃ kārayet //

tasya^upari^ubhayato.niṣedhaṃ sa-pragrīvam aiṣṭakaṃ bhāṇḍa.vāhinī.parikṣiptaṃ kośa.gṛhaṃ kārayet, prāsādaṃ vā //

jana.pada.ante dhruva.nidhim āpad.artham abhityaktaiḥ kārayet //

pakva.iṣṭakā.stambhaṃ catuḥ.śālam eka.dvāram aneka.sthāna.talaṃ vivṛta.stambha.apasāram ubhayataḥ paṇya.gṛhaṃ koṣṭha.agāraṃ ca -

dīrgha.bahu.śālaṃ kakṣya.āvṛta.kuḍyam antaḥ kupya.gṛham, tad eva bhūmi.gṛha.yuktam āyudha.agāraṃ -

pṛthag.dharma.sthīyaṃ mahā.mātrīyaṃ vibhakta.strī.puruṣa.sthānam apasārataḥ sugupta.kakṣyaṃ bandhana.agāraṃ kārayet //

sarveṣāṃ śālāḥ khāta.uda.pāna.varca.snāna.gṛha.agni.viṣa.trāṇa.mārjāra.nakula.ārakṣā.sva.daivata.pūjana.yuktāḥ kārayet //

koṣṭha.agāre varṣamānam aratni.mukhaṃ kuṇḍaṃ sthāpayet //

tat.jāta.karaṇa.adhiṣṭhitaḥ purāṇaṃ navaṃ ca ratnaṃ sāraṃ phalgu kupyaṃ vā pratigṛhṇīyāt //

tatra ratna.upadhāv uttamo daṇḍaḥ kartuḥ kārayituś ca sāra.upadhau madhyamaḥ, phalgu.kupya.upadhau tat^ ca tāvat^ ca daṇḍaḥ //

rūpa.darśaka.viśuddhaṃ hiraṇyaṃ pratigṛhṇīyāt //

aśuddhaṃ chedayet //

āhartuḥ pūrvaḥ sāhasa.daṇḍaḥ //

śuddhaṃ pūrṇam abhinavaṃ ca dhānyaṃ pratigṛhṇīyāt //

viparyaye mūlya.dviguṇo daṇḍaḥ //

tena paṇyaṃ kupyam āyudhaṃ ca vyākhyātam //

sarva.adhikaraṇeṣu yukta.upayukta.tatpuruṣāṇāṃ paṇa.ādi.catuṣ.paṇa.parama.apahāreṣu pūrva.madhyama.uttama.vadhā daṇḍāḥ //

kośa.adhiṣṭhitasya kośa.avacchede ghātaḥ //

tad.vaiyāvṛtya.karāṇām ardha.daṇḍāḥ //

paribhāṣaṇam avijñāte //

corāṇām abhipradharṣaṇe citro ghātaḥ //

tasmād āpta.puruWa.adhiṣṭhitaḥ samnidhātā nicayān anutiṣṭhet //

bāhyam abhyantaraṃ cāyaṃ vidyād varṣa.śatād api / [ś]

yathā pṛṣṭo na sajjeta vyaye śeṣe ca saṃcaye // [ś] E
Chapter 6 section24 ṭhe settiṅg up of revenue by the administration