The Inner Conflict of Tradition: Essays in Indian Ritual, Kingship, and Society c13.s1.2

c13.s1.2

Moreover, the notion of the *Arthaśāstra*'s eminent practicability has already been effectively ridiculed by Daṇḍin's picture of a king who has mastered the science of the text and while listening in accordance with its prescripts to daily statements of payments and receipts is robbed of twice the amount by his clever bureaucrats.³ Even Kauṭilya has to admit that in spite of the financial controls he teaches, the officials' peculation can be as little ascertained as the amount of water drunk by fishes.⁴ And his most pratical advice in the matter would seem to be when he winds up the discussion on auditing by stating that the king should overlook minor offences and be content with even a small revenue.⁵