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Chapter 7 (Section 25): Records and Accounts and Audit Office

K tr. 92, K2 tr. 80

KAZ02.7.01 akṣa.paṭalam adhyakṣaḥ prān.mukham udan.mukhaṃ vā vibhakta.upasthānaṃ nibandha.pustaka.sthānaṃ kārayet | 1 |

KAZ02.7.02 tatra-adhikaraṇānāṃ saṅkhyā.pracāra.sañjāta.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.saṅghānāṃ 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 sandhi.vigraha.pradāna.ādānaṃ nibandha.pustakasthaṃ kārayet | 2 |

KAZ02.7.03 tataḥ sarva.adhikaraṇānāṃ karaṇīyaṃ siddhaṃ śeṣam āya.vyayau nīvīm upasthānaṃ pracāraṃ caritraṃ saṃsthānaṃ ca nibandhena prayacchet | 3 |

KAZ02.7.04 uttama.madhyama.avareṣu ca karmasu taj.jātikam adhyakṣaṃ kuryāt, sāmudayikeṣv avaklṛptikaṃ yam upahatya rājā na-anutapyeta | 4 |

KAZ02.7.05 sahagrāhiṇaḥ pratibhuvaḥ karma.upajīvinaḥ putrā bhrātaro bhāryā duhitaro bhṛtyāś ca-asya karmac.chedaṃ vaheyuḥ | 5 |

KAZ02.7.06 tri.śataṃ catuḥ.pañcāśat-ca-ahorātrāṇāṃ karma.saṃvatsaraḥ | 6 |

KAZ02.7.07 tam āṣāḍhī.paryavasānam ūnaṃ pūrṇaṃ vā dadyāt | 7 |

KAZ02.7.08 karaṇa.adhiṣṭhitam adhimāsakaṃ kuryāt | 8 |

KAZ02.7.09 apasarpa.adhiṣṭhitañca pracāram | 9 |

KAZ02.7.10 pracāra.caritra.saṃsthānāny anupalabhamāno hi prakṛtaḥ samudayam ajñānena parihāpayati, utthāna.kleśa.asahatvād ālasyena, śabdādiṣv indriya.artheṣu prasaktaḥ pramādena, saṅkrośa.adharma.anartha.bhīru.bhāyena, kārya.arthiṣv anugraha.buddhiḥ kāmena, hiṃsā.buddhiḥ kopena, vidyā.dravya.vallabha.apāśrayād darpeṇa, tulā.māna.tarka.gaṇita.antara.upadhānāt-lobhena | 10 |

KAZ02.7.11 "teṣām ānupūrvyā yāvān artha.upaghātas tāvān eka.uttaro daṇḍaḥ" iti mānavāḥ | 11 |

KAZ02.7.12 "sarvatra-aṣṭa.guṇaḥ" iti pārāśarāḥ | 12 |

KAZ02.7.13 "daśa.guṇaḥ" iti bārhaspatyāḥ | 13 |

KAZ02.7.14 "viṃśati.guṇaḥ" ity auśanasāḥ | 14 |

KAZ02.7.15 yathā.aparādham iti kauṭilyaḥ | 15 |