Arthashastra

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तत्र अधिकरणानां संख्या प्रचार संजात अग्रम्, कर्म अन्तानां द्रव्य प्रयोग वृद्धि क्षय व्यय प्रयाम व्याजी योग स्थान वेतन विष्टि प्रमाणम्, रत्न सार फल्गु कुप्यानाम् अर्घ प्रतिवर्णक मान प्रतिमान उन्मान अवमान भाण्डम्, देश ग्राम जाति कुल संघानां धर्म व्यवहार चरित्र संस्थानम्, राज उपजीविनां प्रग्रह प्रदेश भोग परिहार भक्त वेतन लाभम्, राज्ञश् च पत्नी पुत्राणां रत्न भूमि लाभं निर्देश उत्पातिक प्रतीकार लाभम्, मित्र अमित्राणां च संधि विग्रह प्रदान आदानं निबन्ध पुस्तकस्थं कारयेत् ॥

Therein the number of several departments; the description of the work carried on and of the results realised in several manufactories (Karmánta); the amount of profit, loss, expenditure, delayed earnings, the amount of vyáji (premia in kind or cash) realised, —the status of government agency employed, the amount of wages paid, the number of free labourers engaged (vishti) pertaining to the investment of capital on any work; likewise in the case of gems and commodities of superior or inferior value, the rate of their price, the rate of their barter, the counterweights (pratimána) used in weighing them, their number, their weight, and their cubical measure; the history of customs, professions, and transactions of countries, villages, families, and corporations; the gains in the form of gifts to the king's courtiers, their title to possess and enjoy lands, remission of taxes allowed to them, and payment of provisions and salaries to them; the gains to the wives and sons of the king in gems, lands, prerogatives, and provisions made to remedy evil portents; the treaties with, issues of ultimatum to, and payments of tribute from or to, friendly or inimical kings,— all these shall be regularly entered in prescribed registers.

english translation

tatra adhikaraNAnAM saMkhyA pracAra saMjAta agram, karma antAnAM dravya prayoga vRddhi kSaya vyaya prayAma vyAjI yoga sthAna vetana viSTi pramANam, ratna sAra phalgu kupyAnAm argha prativarNaka mAna pratimAna unmAna avamAna bhANDam, deza grAma jAti kula saMghAnAM dharma vyavahAra caritra saMsthAnam, rAja upajIvinAM pragraha pradeza bhoga parihAra bhakta vetana lAbham, rAjJaz ca patnI putrANAM ratna bhUmi lAbhaM nirdeza utpAtika pratIkAra lAbham, mitra amitrANAM ca saMdhi vigraha pradAna AdAnaM nibandha pustakasthaM kArayet ॥

hk transliteration by Sanscript