Hindu Administrative Institutions c12.s5.3

c12.s5.3

¹ The *Śrīmū lam* Commentary on these words is as follows :- सीता कृषिः ; भागः धान्यषड्भागः । (vol. i, p. 136.) Kauṭalya himself explains the term *Sīta* as सीताध्यक्षोपनीतः सस्यवर्णकः सीता । (*Arthaśāstra*, Bk. ii, Sec. 15.)