Arthasástra is made as a compendium of almost all the Arthasástras, which, in view of acquisition and maintenance of the earth, have been composed by ancient teachers.This book is basically a collection of shlokas which have been written in prose. It is divided into 15 different sections for the better understanding of the readers. It suggests that there are certain things that a man should strive to achieve during his lifetime and material wealth is also one of them. The concept of this book is very broad in this sense and it not only talks about money, but also about the aspects of material security and the interests of people.