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Arthashastra

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कोश अध्यक्षः कोश प्रवेश्यं रत्नं सारं फल्गुं कुप्यं वा तज् जात करण अधिष्ठितः प्रतिगृह्णीयात् ॥

THE Superintendent of the treasury shall, in the presence of qualified persons, admit into the treasury whatever he ought to, gems (ratna) and articles of superior or inferior value.

english translation