Arthashastra · Chapter 02.7

akṣa.paṭalam adhyakṣaḥ prān.mukham udan.mukhaṃ vā vibhakta.upasthānaṃ nibandha.pustaka.sthānaṃ kārayet //

tatra^adhikaraṇānāṃ saṃkhyā.pracāra.saṃjāta.agram, karma.antānāṃ dravya.prayoga.vṛddhi.kṣaya.vyaya.prayāma.vyājī.yoga.sthāna.vetana.viṣṭi.pramāṇam, ratna.sāra.phalgu.kupyānām argha.prativarṇaka.māna.pratimāna.unmāna.avamāna.bhāṇḍam, deśa.grāma.jāti.kula.saṃghānāṃ dharma.vyavahāra.caritra.saṃsthānam, rāja.upajīvināṃ
pragraha.pradeśa.bhoga.parihāra.bhakta.vetana.lābham, rājñaś ca patnī.putrāṇāṃ ratna.bhūmi.lābhaṃ nirdeśa.utpātika.pratīkāra.lābham, mitra.amitrāṇāṃ ca saṃdhi.vigraha.pradāna.ādānaṃ nibandha.pustakasthaṃ kārayet //

tataḥ sarva.adhikaraṇānāṃ karaṇīyaṃ siddhaṃ śeṣam āya.vyayau nīvīm upasthānaṃ pracāraṃ caritraṃ saṃsthānaṃ ca nibandhena prayacchet //

uttama.madhyama.avareṣu ca karmasu taj.jātikam adhyakṣaṃ kuryāt, sāmudayikeṣv avaklṛptikam(avakḷptikam) yam upahatya rājā na^anutapyeta //

sahagrāhiṇaḥ pratibhuvaḥ karma.upajīvinaḥ putrā bhrātaro bhāryā duhitaro bhṛtyāś ca^asya karmac.chedaṃ vaheyuḥ //

tri.śataṃ catuḥ.pañcāśat^ ca^ahorātrāṇāṃ karma.saṃvatsaraḥ //

tam āṣāḍhī.paryavasānam ūnaṃ pūrṇaṃ vā dadyāt //

karaṇa.adhiṣṭhitam adhimāsakaṃ kuryāt //

apasarpa.adhiṣṭhitaṃca pracāram //

pracāra.caritra.saṃsthānāny anupalabhamāno hi prakṛtaḥ samudayam ajñānena parihāpayati, utthāna.kleśa.asahatvād ālasyena, śabdādiṣv indriya.artheṣu prasaktaḥ pramādena, saṃkrośa.adharma.anartha.bhīru.bhāyena, kārya.arthiṣv anugraha.buddhiḥ kāmena, hiṃsā.buddhiḥ kopena, vidyā.dravya.vallabha.apāśrayād darpeṇa, tulā.māna.tarka.gaṇita.antara.upadhānāt^
lobhena //

"teṣām ānupūrvyā yāvān artha.upaghātas tāvān eka.uttaro daṇḍaḥ" iti mānavāḥ //

"sarvatra^aṣṭa.guṇaḥ" iti pārāśarāḥ //

"daśa.guṇaḥ" iti bārhaspatyāḥ //

"viṃśati.guṇaḥ" ity auśanasāḥ //

yathā.aparādham iti kauṭilyaḥ //

gāṇanikyāni āṣāḍhīm āgaccheyuḥ //

āgatānāṃ samudra.pustaka.bhāṇḍa.nīvīkānām ekatra.asambhāṣā.avarodhaṃ kārayet //

āya.vyaya.nīvīnām agrāṇi śrutvā nīvīm avahārayet //

yac ca^agrād āyasya^antara.parṇe nīvyāṃ vardheta vyayasya vā yat parihāpayet, tad aṣṭa.guṇam adhyakṣaṃ dāpayet //

viparyaye tam eva prati syāt //

yathā.kālam anāgatānām apustaka.bhāṇḍa.nīvīkānāṃ vā deya.daśa.bandho daṇḍaḥ //

kārmike ca^upasthite kāraṇikasya^apratibadhnataḥ pūrvaḥ sāhasa.daṇḍaḥ //

viparyaye kārmikasya dvi.guṇaḥ //

pracāra.samaṃ mahā.mātrāḥ samagrāḥ śrāvayeyur aviṣama.mantrāḥ //

pṛthag.bhūto mithyā.vādī ca^eṣām uttamaṃ daṇḍaṃ dadyāt //

akṛta.aho.rūpa.haraṃ māsam ākāṅkṣeta //

māsād ūrdhvaṃ māsa.dviśata.uttaraṃ daṇḍaṃ dadyāt //

alpa.śeṣa.lekhya.nīvīkaṃ pañca.rātram ākāṅkṣeta //

tataḥ paraṃ kośa.pūrvam aho.rūpa.haraṃ dharma.vyavahāra.caritra.saṃsthāna.saṃkalana.nirvartana.anumāna.cāra.prayogair avekṣeta //

divasa.pañca.rātra.pakṣa.māsa.cāturmāsya.saṃvatsaraiś ca pratisamānayet //

vyuṣṭa.deśa.kāla.mukha.utpatti.anuvṛtti.pramāṇa.dāyaka.dāpaka.nibandhaka.pratigrāhakaiś ca^ayaṃ samānayet //

vyuṣṭa.deśa.kāla.mukha.lābha.kāraṇa.deya.yoga.pramāṇa.ājñāpaka.uddhāraka.vidhātṛka.pratigrāhakaiś ca vyayaṃ samānayet //

vyuṣṭa.deśa.kāla.mukha.anuvartana.rūpa.lakṣaṇa.pramāṇa.nikṣepa.bhājana.gopāyakaiś ca nīvīṃ samānayet //

rāja.arthe kāraṇikasya^apratibadhnataḥ pratiṣedhayato vā^ājñāṃ nibandhād āya.vyayam anyathā nīvīm avalikhato dvi.guṇaḥ //

krama.avahīnam utkramam avijñātaṃ punar.uktaṃ vā vastukam avalikhato dvādaśa.paṇo daṇḍaḥ //

nīvīm avalikhato dvi.guṇaḥ //

bhakṣayato^aṣṭa.guṇaḥ //

nāśayataḥ pañca.bandhaḥ pratidānaṃ ca //

mithyā.vāde steya.daṇḍaḥ //

paścāt.pratijñāte dvi.guṇaḥ, prasmṛta.utpanne ca //
KAZ02.7.41ab/ aparādhaṃ saheta^alpaṃ tuṣyed alpe^api ca^udaye / [ś]
KAZ02.7.41cd/ mahā.upakāraṃ ca^adhyakṣaṃ pragraheṇa^abhipūjayet //[ś] E
(ṛecovery of revenue misappropriated by state employees)