Hindu Polity: A Constitutional History of India in Hindu Times c32.s1.87

c32.s1.87

(viii) There is motive for promulgating a Dharma Śāstra ascribing it to a Ṛishi, but there is no such motive in ascribing a material book to another. Besides, Kauṭilya is not a Ṛishi. Earlier AŚ books had Ṛishis as authors. If a Paṇḍit writing the book wanted to foster it on another, he would have ascribed it to some Ṛishi and a name unhated by a large section of the community (Buddhists and Jainas).