The Arthasamgraha is profound in contents, scholarly in treatment and simple and lucid in style and language. It condenses great amount of matter in pregnant language. The author, Laugaksi Bhaskara, about whose personal life sufficient information is not available, probably belonged to the South and flourished in the 14th-15th century. He wrote the text for beginners and so the language is characterized by simplicity and brevity which are ...