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gavālīka. We can easily connect this transgression to the subjectmatter discussed in the 50th, 51st and 52nd adhyāyas of Arthaśāstra.
Falsehood regarding selling or buying of land is bhūmyalīka. The 64th, 65th and 66th adhyayas of Arthaśāstra deal with the crimes and punishments regarding immovable properties, sale deeds of land, medows-pastures-cultivated lands and many other land-connected issues. We can claim that the transgression called bhūmyalīka can take care of all these issues.
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(iii) Falsehood regarding the deposits is called nyāsāpahāra. Kautilya speaks a lot in this matter in the 83rd adhyāya. He says स्तेन-निधि-निक्षेप-आहारप्रयोग- गूढाजीविनामन्यतमं शङ्केतेति शङ्काभिग्रहः ।
(iv) False-witness (kūṭasākṣī) is the last transgression enumerated under the second aṇuvrata. In the 81st adhyāya, Kautilya says, 'deportation is the proper punishment for the false witness'. The words 'kūṭa' and 'gūḍha' are oftenly used in the 81st adhyāya. All types of falsehood are enumerated in this chapter. Thus we can say that the transgressions of falsehood described in the Jaina śrāvakācāra might have some connection with 81st chapter of the Arthaśāstra. The following terms and sentences are quite eloquent to endorse this guess
गूढजीविनं शङ्केत ।
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'ग्रामकूटमध्यक्षं वा सत्री ब्रूयात् ।
कृतकाभियुक्तो वा कूटसाक्षिणोऽभिज्ञाताऽनर्थवैपुल्येन आरभेत । ते चेत्तथा कुर्युः ‘कूटसाक्षिण:' इति प्रवास्येर न् ।
कूटपणकारकाः, कूटरूपकारकं, कूटसुवर्णव्यवहारी and so on.
The word kūṭa used in the transgressions of the 3rd aṇuvrata
in a very apt manner.
3rd Aṇuvrata: The vow of desisting (abstaining) from appropriating