11 min read | Updated: 29 Feb 2024
By Arnav Sethi
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Accounting Rivals and Saints
In Indian culture, greater value is given to Hindu mysticism than the 'economic' side of Hinduism - the world of balance sheets, of karma. This explains the importance enjoyed by Brahmins vis-a-vis Kayasthas
Originally Brahmins were only transmitters of the Veda. Later, as keepers of dharma-shashtra, they offered administrative services to kings. From the 10th century AD, they faced enormous competition from a rival caste group offering scribal, accounting, and advisory services - the Kayasthas.
Brahmins had a virtually higher status as keepers of the Veda. Most curiously, the Kayastha claimed a defiantly opposite origin story.
Brahmins could trace their descendant to Brahma's mind-born sons, the Rishis including Manu, who listed the dharma (obligation) of all communities. Kayastha claimed descendants to Chitragupta, the record-keeper of Yama, the god of death, who is also known as Dharma, who ensures everyone pays their debt.
While Brahmins claimed descent from visionaries, Kayastha claimed descent from auditors. Brahma is visualized holding ritual implements in his hands; Chitragupta is visualized with a ledger book, a pen, and an inkpot.
Who were Kayasthas in the four-fold hierarchy of Manu's world? To which varna did they belong, asked the British.
Kayasthas argued that like many prosperous communities, they were originally Brahmins or Kshatriyas. They were shunned by Brahmins because they ate meat like the Kshatriyas. They were shunned by Khastriyas because they chose pen over sword. Brahmins insisted that the Kayasthas were Shudra or service providers.
When rulers changed, Kayasthas and Brahmins adapted, first learning Persian for Sultans, then English for the British. The battles to gain access to the court were bitter. This was before the British introduced Civil Services Exams, open to all communities. The idea of merit-based bureaucracy was not a European one, but a Chinese one, instituted 1500 years ago, during Tangera.
Spiritual Balance Sheet
Record keeping and accounting are at the core of any society. It supports (asti) the body (kaya) of the state. Yet, in Indian culture, greater value is given to Hindu mysticism (atma/ maya/ moksha) or Hindu feudalism (jati/ varna/ bhakti). Stories involve mostly Brahmins (educated communities), Kshatriyas (aristocratic communities), and Chandalas (so-called impure communities). Hardly any attention is given to the economic side of Hinduism, the value placed on ideas such as debit, credit, land grants, and accounts played a key role. We know more about poets than scribes.
The world of balance sheets is, in fact, the world of Karma; the world of debt and equities, of debit and credit, of snakes and ladders. Taking loans drags us to Naraka, hell. Investing in others lifts us to Swarga, paradise. Liberalization happened when you repaid loans who owed others and wrote-off all debts owed to you. This financial approach to religion put the spotlight on Yama, the god of death, and transformed him into the god who ensures rebirth as long as there are debts to repay. Yama is mentioned merely as god of death in Vedas; but in Mahabharata he becomes Dharma; and in Puranas, he has an entire office, in the land of the dead, full of scribes and accountants, managed by the ever-vigilant Chitragupta.
Tales of Indian Accountant-Saints
The importance of accounting (not necessarily Kayastha) emerges in later Hindu bhakti literature, where many saints who work in royal treasuries are accused of embezzlement. God comes to their rescue.
From Tamil-speaking lands comes the story of Manikavasagar whose military prowess so impressed the local king that he hired him as a soldier. Manikavasagar soon rose in rank and became the king's confidante. The king once gave him money to buy horses, but on the way, Manikavasagar encountered an ascetic who revealed to him the glory of Shiva. Inspired, Manikavasagar used the king's money to build a temple of Shiva, incurring the King's wrath. But Shiva protected him by turning jackals into horses.
From Kannads-speaking lands, comes the story of Basavanna, who was employed as an accountant to the royal treasury. He believed in equality for all communities, which naturally upset those who followed the caste system. The saint was famous for feeding sages who visited the city. His rivals complained that the accountant was misusing funds from the king's treasury to fund his philanthropy. An inquiry was held. It was proven that the accountant had not misused the king's fund. But the incident left a bad taste and the two parted ways.
From Telegu-speaking lands, we learn of an accountant named Kancharla Gopanna (also known as Bhadrachala Ramadasu) was the Tahsildar (accountant) of Bhadrachalam during the reign of the Qutub Shahi dynasty who built a temple of Ram, on the banks of River Godavari. He was accused of embezzlement and put in jail. As per one version, he was rescued by Ram himself, who paid his bail. In other stories, because the king had committed a crime against an innocent man, his fortunes dwindled. His kingdom was attacked by the Mughals. The only way he could save himself was by getting back into divine grace, i.e. by releasing the accountant from prison.
In North India, one notable figure whose story reflects the power and vulnerability of accountants is Mahesh Das (popularly Birbal), the trusted advisor and accountant of Emperor Akbar during the Mughal era. Birbal's wit and wisdom earned him Akbar's trust, but it also made him vulnerable to jealousy and intrigue within the court. His ability to keep records and accounts accurately was pivotal in maintaining Akbar's confidence. However, his position also made him a target for those who sought to undermine him or curry favor with the emperor through deceitful means.
Raja Todar Mal was a prominent finance minister and revenue administrator in the Mughal Empire during the reign of Emperor Akbar. Todar Mal's expertise in revenue administration and taxation helped stabilize the Mughal economy and increase state revenues. He introduced a systematic revenue system known as the "Zabt" system, which aimed to streamline tax collection and promote economic growth. Todar Mal's meticulous record-keeping and financial management skills earned him the trust and admiration of Emperor Akbar, who appointed him as the chief revenue minister. Despite his significant contributions to the Mughal Empire, Todar Mal faced numerous challenges and political intrigues throughout his career. His story exemplifies the importance of financial management and the vulnerability of those who hold positions of power and authority in Mughal India.
Chanakya, also known as Kautilya or Vishnugupta, was an ancient Indian philosopher, economist, and statesman who served as the chief advisor to Chandragupta Maurya, the founder of the Maurya Empire. Chanakya's expertise in economics and political strategy played a pivotal role in the establishment of the Maurya dynasty. As Chandragupta's mentor and advisor, Chanakya was responsible for managing the empire's finances, maintaining records, and overseeing administrative affairs. His shrewd diplomacy and cunning tactics helped Chandragupta consolidate his power and expand the empire. However, Chanakya's ruthless methods and Machiavellian approach to governance also made him a controversial figure. Despite his contributions to the Maurya Empire, Chanakya's uncompromising nature and political maneuvering eventually led to his downfall. His story serves as a cautionary tale about the dangers of wielding power and the risks associated with managing accounts in ancient India.
The above stories reveal the power, hence vulnerability, of those who maintained (and so could easily manipulate) accounts, registers, and records. Their documents could easily be weaponized, even against them. To survive, they needed the trust of insecure kings. And when that was not forthcoming, they needed the support of gods.
Global Tales
Globally, the story of Joseph in the Bible provides a powerful example of an accountant's vulnerability and reliance on divine intervention. Joseph, the son of Jacob, served as the chief steward and accountant for Pharaoh in ancient Egypt. His skill in interpreting dreams and managing the kingdom's resources elevated him to a position of power and influence. However, his integrity and loyalty to Pharaoh were tested when he was falsely accused of seducing Potiphar's wife and imprisoned. Despite his unjust imprisonment, Joseph's ability to interpret dreams ultimately led to his release and rise to prominence as a trusted advisor to Pharaoh, showcasing the precarious position of those who managed accounts and records in ancient times.
Chancellor Jia, also known as Jia Yi, was a renowned statesman and accountant during the Western Han Dynasty in China. He served Emperor Wen and Emperor Jing. Jia Yi's expertise in financial management and governance earned him great respect and influence in the imperial court. However, his refusal to compromise his principles and his outspoken criticism of corruption ultimately led to his downfall. Despite his efforts to reform the government, he fell out of favor with Emperor Jing and was wrongly accused of treason. He chose to commit suicide rather than face execution, showcasing the vulnerability of even the most powerful accountants in ancient China.
Nasir al-Din al-Tusi was a prominent Persian polymath, philosopher, and scientist who served as a statesman and accountant for the Mongol Ilkhanate in the 13th century. Al-Tusi's expertise in mathematics and astronomy made him indispensable to the Mongol rulers, who relied on his skills to manage their finances and oversee various administrative tasks. However, his close association with the ruling elite also made him a target for political intrigue and power struggles within the court. Despite his contributions to the Ilkhanate, al-Tusi faced persecution and imprisonment due to shifting political alliances and the whims of his rulers.
Niccolò Machiavelli, the Renaissance political philosopher and diplomat, served as an accountant and administrator for the Republic of Florence during the 15th century. Machiavelli's astute understanding of human nature and political dynamics enabled him to rise through the ranks of Florentine government and wield considerable influence in shaping foreign policy and military strategy. However, his unwavering loyalty to the Florentine republic and his controversial views on governance ultimately led to his downfall. Following the fall of the republic in 1512, Machiavelli was accused of conspiracy and imprisoned, highlighting the precarious position of those who navigate the complexities of power and politics in Renaissance Italy.
These stories underscore the complex interplay between power, trust, and vulnerability in the realm of accounting and financial management, both in ancient and modern India. They highlight the inherent risks and challenges faced by individuals who wield authority over accounts, registers, and records, emphasizing the need for integrity, accountability, and ethical conduct in financial affairs.
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