Explanation:

The Arthashastra written by Kautilya is an ancient Indian treatise on statecraft, economic policy, and military strategy, written in Sanskrit. It is the first Indian text to define a state. Its concept of the Saptanga Rjya considers the state as consisting of seven inter-related and inter-locking constituent limbs or elements (angas or prakritis) swami (lord, i.e. the king), amatya (ministers), janpada (territory and the people), durga (the fortified capital), Kosha (the treasury), danda (justice or force), and mitra (ally).
The Arthashastra's principal concern is with practical matters of governance. The theoretical issues were given less preference.