Agriculture is the foundation of Kosha (treasury). Kautilya's Arthashastra devotes extensive attention to Sita (crown lands), Sitadhyaksha (agriculture superintendent), land classification, crop planning, irrigation (setu), seed distribution, and peasant welfare. This chapter explores land revenue systems, agricultural policy, grain reserves, famine prevention, and the balance between state needs and farmer prosperity. Discover how ancient India's sophisticated agricultural administration compares to modern agrarian policies.