Bookkeeping in the Arthaśāstra

IF 0.4 4区社会学 0 ASIAN STUDIES

INDO-IRANIAN JOURNAL Pub Date : 2023-10-12 DOI:10.1163/15728536-06603001

Harald Wiese

引用次数: 0

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.

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记账在Arthaśāstra

本文重点介绍了Arthaśāstra的II .6.1- II .7.3部分。名为samāhartṛ的官员不仅负责记账，还负责资金流入的组织、资金流入和流出的管理、监督和控制。许多簿记术语仍然难以捉摸，但在涵盖性术语方面可以取得一些进展，例如āyamukha, samudaya和siddha。在其他断言中，本文声称II .6.14中的karaṇīya指的是samāhartṛ的职责，而最好的翻译是II .7.3中的“目标”。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

INDO-IRANIAN JOURNAL ASIAN STUDIES-

CiteScore

0.50

自引率

0.00%

发文量

期刊介绍： Indo-Iranian Journal, founded in 1957, focuses on the ancient and medieval languages and cultures of South Asia and of pre-islamic Iran. It publishes articles on Indo-Iranian languages (linguistics and literatures), such as Sanskrit, Avestan, Middle Iranian and Middle & New Indo-Aryan. It publishes specialized research on ancient Iranian religion and the Indian religions, such as the Veda, Hinduism, Jainism and Buddhism (including Tibetan). The journal welcomes epigraphical studies as well as general contributions to the understanding of the (pre-modern) history and culture of South Asia. Illustrations are accepted. A substantial part of Indo-Iranian Journal is reserved for reviews of new research.