Kautilya's Arthashastra 2.6.11

2.6.11

devapitṛpūjādānārtham, svastivācanam, antaḥpuram, mahānasam, dūtaprāvartimam, koṣṭhāgāram, āyudhāgāram, paṇyagṛham, kupyagṛham, karmānto, viṣṭiḥ, pattyaśvarathadvipaparigraho, gomaṇḍalam, paśumṛgapakṣivyālavāṭāḥ, kāṣṭhatṛṇavāṭāś ceti vyayaśarīram //

The chanting of auspicious hymns during the worship of gods and ancestors, and on the occasion of giving gifts, the harem, the kitchen, the establishment of messengers, the store-house, the armoury, the warehouse, the store-house of raw materials, manufactories (karmánta), free labourers (vishti), maintenance of infantry, cavalry, chariots, and elephants, herds of cows, the museum of beasts, deer, birds, and snakes, and storage of firewood and fodder constitute the body of expenditure (vyayasaríram).