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The Mauryan Polity c8.s3.t17: Gaṇanāyam

The Mauryan Polity c8.s3.t17

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Gaṇanāyam

c8.s3.t17.1

The same was also the case in the administration of Aśoka as is evident from a significant expression in the Edicts (R. E. III)—the *Gaṇanāyam* which simply means the Department of Accounts referred to in the *Arthaśāstra*.³ We shall quote here the whole of the Edict as it bears relation to the topic in question.

c8.s3.t17.2

³ Bk. II, ch. 7.

c8.s3.t17.3

devānampiyo piyadasi rājā evam āha|
dbādasavāsābhisitena mayā idam ājñpitam|
śarvata vijite mama yutā cha rājūke cha prādesike cha panchasu panchasu vāsesu anusam-yānām niyātu etāyeva athāya imāya dhammānusastiya yathā ajñāya pi kammāya|
sādhu mātari cha pitari cha susrūsā mitrasamstu-tajñātīnam bāmhaṇa-samaṇānam sādhu dānam prāṇā-nam sādhu anārambho apavyayatā apabhāḍatā sādhu

c8.s3.t17.4

parisā pi yute ājñāpayisati gaṇanāyaṃ hetuto cha vyaṃjanato cha|—*Corpus*, p. 4.

c8.s3.t17.5

“King Devānāmpriya Priyadarśin speaks thus. (When I had been) anointed twelve years, the following was ordered by me. Everywhere in my dominions the *yuktas*, the *rājuka* and the *prādeśika*, shall set out on a complete tour (throughout their charges) every five years for this purpose (viz.) for the following instruction in morality as well as for other business. ‘Meritorious is obedience to mother and father. Liberality to friends, acquaintances, and relatives, to Brahmanas and Śramaṇas is meritorious. Abstention from killing animals is meritorious. Moderation in expenditure (and) moderation in possessions are meritorious.’

c8.s3.t17.6

The council (of *Mahāmātras*) also shall order the *yuktas* to register (these rules) both with (the addition of) reasons and according to the letter.”—*Ibid.*, p. 5.

c8.s3.t17.7

V. A. Smith’s transaltion is more to the point and it is as follows:—

c8.s3.t17.8

“Thus saith His Sacred and Gracious Majesty the King:

c8.s3.t17.9

“When I had been consecrated twelve years this command was issued by me:—

c8.s3.t17.10

“Everywhere in my dominions the subordinate officials, the Governor and the District Officer must every five years proceed in succession (*anu*) on transfer, as well for their other business, as for this special purpose, the inculcation of the Law of Duty (or Piety) to wit:—

c8.s3.t17.11

“An excellent thing is the hearkening to father and mother: an excellent thing is liberality to friends, acquaintances, relatives, Brahmans, and ascetics; excellent is abstention from the slaughter of living creatures: excellent is small expense with accumulation.”

c8.s3.t17.12

“The council also will inculcate (the same) on the officials in the Accounts Department, with regard both to the principle and the text (of the order).”

c8.s3.t17.13

From this some facts emerge. (1) The *mantripariṣad* was the executive authority which issued orders of the king to the various departments of the State. (2) The accountants were transferred every five years. (3) Aśoka attached great value to small expense with its inevitable accumulation though small enough. It is interesting to note that these correspond to the prescriptions in the *Kauṭalīya* which have been already examined.

c8.s3.t17.14

The Department of Finance under the Mauryan Government thus possessed many attributes of modern administration supervised by two officials of the state, the Samāhartā and Sannidhātā. It was run on efficient lines as attested partly by the fact of an elaborate machinery, and partly by the healthy principles on which the administration was based. The Kauṭalīyan State endeavoured in the direction of augmenting the sources of income with the consequent increase in the receipt with a proportionate diminution in the expenditure.¹ This does not mean that the state was chary of public expenditure but it does mean that the State recognised the value of a replenished treasury by cutting money on useless and unproductive works but without prejudice to works of public utility.

c8.s3.t17.15

¹ Bk. II, ch. 6.

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