The school of Brihaspati say that there are only two sciences: Varta and the science of government, inasmuch as the Triple Vedas are merely an abridgment (Samvarana, pretext?) for a man experienced in affairs temporal (Lokayatravidah).

The school of Manu (Manava) hold that there are only three sciences: the triple Vedas, Varta and the science of government, inasmuch as the science of Anvikshaki is nothing but a special branch of the Vedas.

But Kautilya holds that four and only four are the sciences; wherefore it is from these sciences that all that concerns righteousness and wealth is learnt, therefore they are so called.

[Thus ends Chapter II, "Determination of the place of Anvikshaki" among Sciences in Book I, "Concerning Discipline" of the Arthasástra of Kautilya.]

Righteous and unrighteous acts (Dharmadharmau) are learnt from the triple Vedas; wealth and non-wealth from Varta; the expedient and the inexpedient (Nayanayau), as well as potency and impotency (Balabale) from the science of government.

When seen in the light of these sciences, the science of Anvikshaki is most beneficial to the world, keeps the mind steady and firm in weal and woe alike, and bestows excellence of foresight, speech and action.

ANVIKSHAKI, the triple Védas (Trayi), Várta (agriculture, cattle-breeding and trade), and Danda-Niti (science of government) are what are called the four sciences.

The school of Usanas declare that there is only one science, and that the science of government; for, they say, it is in that science that all other sciences have their origin and end.

Light to all kinds of knowledge, easy means to accomplish all kinds of acts and receptacle of all kinds of virtues, is the Science of Anvikshaki ever held to be.

Anvikshaki comprises the Philosophy of Sankhya, Yoga, and Lokayata.