Arthashastra · Chapter 02.8

kośa.pūrvāḥ sarva.ārambhāḥ //

tasmāt pūrvaṃ kośam avekṣeta //

pracāra.samṛddhiś caritra.anugrahaś cora.nigraho yukta.pratiṣedhaḥ sasya.sampat paṇya.bāhulyam upasarga.pramokṣaḥ parihāra.kṣayo hiraṇya.upāyanam iti kośa.vṛddhiḥ //

pratibandhaḥ prayogo vyavahāro^avastāraḥ parihāpaṇam upabhogaḥ parivartanam apahāraś ca^iti kośa.kṣayaḥ //

siddhīnām asādhanam anavatāraṇam apraveśanaṃ vā pratibandhaḥ //

tatra daśa.bandho daṇḍaḥ //

kośa.dravyāṇāṃ vṛddhi.prayogāḥ prayogaḥ //

paṇya.vyavahāro vyavahāraḥ //

tatra phala.dvi.guṇo daṇḍaḥ //

siddhaṃ kālam aprāptaṃ karoti^ aprāptaṃ prāptaṃ vā^ity avastāraḥ //

tatra pañca.bandho daṇḍaḥ //

klṛptam(kḷptam) āyaṃ parihāpayati vyayaṃ vā vivardhayati^iti parihāpaṇam //

tatra hīna.catur.guṇo daṇḍaḥ //

svayam anyair vā rāja.dravyāṇām upabhojanam upabhogaḥ //

tatra ratna.upabhoge ghātaḥ, sāra.upabhoge madhyamaḥ sāhasa.daṇḍaḥ, phalgu.kupya.upabhoge tac ca tāvat^ ca daṇḍaḥ //

rāja.dravyāṇām anya.dravyena^ādānaṃ parivartanam //

tad upabhogena vyākhyātam //

siddham āyaṃ na praveśayati, nibaddhaṃ vyayaṃ na prayacchati, prāptāṃ nīvīṃ vipratijānīta ity apahāraḥ //

tatra dvādaśa.guṇo daṇḍaḥ //

teṣāṃ haraṇa.upāyāś catvāriṃśat //

pūrvaṃ siddhaṃ paścād avatāritam, paścāt siddhaṃ pūrvam avatāritam, sādhyaṃ na siddham, asādhyaṃ siddham, siddham asiddhaṃ kṛtam, asiddhaṃ siddhaṃ kṛtam, alpa.siddhaṃ bahu kṛtam, bahu.siddham alpaṃ kṛtam, anyat siddham anyat kṛtam, anyataḥ siddham anyataḥ kṛtam,-

deyaṃ na dattam, adeyaṃ dattam, kāle na dattam, akāle dattam, alpaṃ dattaṃ bahu kṛtam, bahu dattam alpaṃ kṛtam, anyad dattam anyat kṛtam, anyato dattam anyataḥ kṛtam,-

praviṣṭam apraviṣṭaṃ kṛtam, apraviṣṭaṃ praviṣṭaṃ kṛtam, kupyam adatta.mūlyaṃ praviṣṭam, datta.mūlyaṃ na praviṣṭaṃ -

saṃkṣepo vikṣepaḥ kṛtaḥ, vikṣepaḥ saṃkṣepo vā, mahā.argham alpa.argheṇa parivartitam, alpa.arghaṃ mahā.argheṇa vā -

samāropito^arghaḥ, pratyavaropito vā, saṃvatsaro māsa.viṣamaḥ kṛtaḥ, māso divasa.viṣamo vā, samāgama.viṣamaḥ, mukha.viṣamaḥ, kārmika.viṣamaḥ -

nirvartana.viṣamaḥ, piṇḍa.viṣamaḥ, varṇa.viṣamaḥ, argha.viṣamaḥ, māna.viṣamaḥ, māpana.viṣamaḥ, bhājana.viṣamaḥ - iti haraṇa.upāyāḥ // -

tatra^upayukta.nidhāyaka.nibandhaka.pratigrāhaka.dāyaka.dāpaka.mantri.vaiyāvṛtya.karān eka.ekaśo^anuyuñjīta //

mithyā.vāde ca^eṣāṃ yukta.samo daṇḍaḥ //

pracāre ca^avaghoṣayet "amunā prakṛtena^upahatāḥ prajñāpayantu" iti //

prajñāpayato yathā.upaghātaṃ dāpayet //

anekeṣu ca^abhiyogeṣv apavyayamānaḥ sakṛd eva para.uktaḥ sarvaṃ bhajeta //

vaiṣamye sarvatra^anuyogaṃ dadyāt //

mahaty artha.apahāre ca^alpena^api siddhaḥ sarvaṃ bhajeta //

kṛta.pratighāta.avasthaḥ sūcako niṣpanna.arthaḥ ṣaṣṭham aṃśaṃ labheta, dvādaśam aṃśaṃ bhṛtakaḥ //

prabhūta.abhiyogād alpa.niṣpattau niṣpannasya^aṃśaṃ labheta //

aniṣpanne śārīraṃ hairaṇyaṃ vā daṇḍaṃ labheta, na ca^anugrāhyaḥ //
KAZ02.8.32ab/ niṣpattau nikṣiped vādam ātmānaṃ vā^apavāhayet /[ś]
KAZ02.8.32cd/ abhiyukta.upajāpāt tu sūcako vadham āpnuyāt //[ś] E
(Inspection of the ṛork of officers)