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Bookkeeping in the Arthaśāstra

In: Indo-Iranian Journal
Author:
Harald Wiese University of Leipzig Leipzig Germany

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https://orcid.org/0000-0002-7881-0308
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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.

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