Arthashastra

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राज द्रव्याणाम् अन्य द्रव्येन आदानं परिवर्तनम् ॥

The act of exchanging government articles for (similar) articles of others is barter.

english translation

rAja dravyANAm anya dravyena AdAnaM parivartanam ॥

hk transliteration by Sanscript

तद् उपभोगेन व्याख्यातम् ॥

This offence is explained by self-enjoyment.

english translation

tad upabhogena vyAkhyAtam ॥

hk transliteration by Sanscript

सिद्धम् आयं न प्रवेशयति, निबद्धं व्ययं न प्रयच्छति, प्राप्तां नीवीं विप्रतिजानीत इत्य् अपहारः ॥

Whoever does not take into the treasury the fixed amount of revenue collected, or does not spend what is ordered to be spent, or misrepresents the net revenue collected is guilty of defalcation of government money.

english translation

siddham AyaM na pravezayati, nibaddhaM vyayaM na prayacchati, prAptAM nIvIM vipratijAnIta ity apahAraH ॥

hk transliteration by Sanscript

तत्र द्वादश गुणो दण्डः ॥

Herein a fine of twelve times the amount shall be imposed.

english translation

tatra dvAdaza guNo daNDaH ॥

hk transliteration by Sanscript

तेषां हरण उपायाश् चत्वारिंशत् ॥

There are about forty ways of embezzlement.

english translation

teSAM haraNa upAyAz catvAriMzat ॥

hk transliteration by Sanscript