Bookkeeping in the Arthaśāstra

Author:

Wiese Harald1ORCID

Affiliation:

1. University of Leipzig Leipzig Germany

Abstract

Abstract This paper focuses on the Arthaśāstra’s portion II.6.1-II.7.3. The official with the title samāhartṛ is responsible not only for bookkeeping, but also for inflow organization, coin in- and outflow management, supervision, and controlling. Many of the bookkeeping terms remain elusive, but some progress can be made with respect to umbrella terms, such as āyamukha, samudaya, and siddha. Among other assertions, this paper claims that karaṇīya in II.6.14 refers to the samāhartṛ’s duties, while it is best translated as “target” in II.7.3.

Publisher

Brill

Subject

Political Science and International Relations,Linguistics and Language,Philosophy

Reference18 articles.

1. Boulding, Kenneth E. (1946). The economics of peace. Prentice-Hall (New York).

2. Breloer, Bernhard (1934). Kauṭalīya Studien III. Staatsverwaltung im alten Indien. Otto Zeller Verlag (Osnabrück).

3. Dātāra, Viśvanātha Śāstrī (1991). Kauṭalīyam Arthaśāstram of Ācārya Viṣṇugupta [Volume Two, Part One] with four commentaries. Vijaya Press (Varanasi).

4. Kangle, R.P. (1969a). The Kauṭilya Arthaśāstra. Part I: Sanskrit Text with a Glossary. 2. edition. Bombay University (Bombay) [Reprinted 2014 by Motilal Banarsidass (Delhi)].

5. Kangle, R.P. (1969b). The Kauṭilya Arthaśāstra. Part II: Translation with Critical and Explanatory Notes. 2. edition. Bombay University (Bombay) [Reprinted 2014 by Motilal Banarsidass (Delhi)].

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