End of Sciences had been divided into two parts. While the first part begins with the life of a king and identifies three sources of life sciences relating to formation of a society, the chapter in its next half discusses the role of Vedas in demarcating the responsibilities of a man during various stages of life.
End of Sciences in its first part identifies three sources of life style which form different sections of a society. It includes the Vedas (Trayi), Varta (agriculture and cattle rearing ) and Danda - Niti (science of government )which is known as Avinshaki. End of Sciences begins with the content of Avinshaki which comprises of the philosophies of Shankya, Yoga and Lokayata. It includes the philosophy of righteousness and non righteousness, virtues and non-virtuous life attraction towards the wealth coming from Varta and the basic disciplines of life. When seen in the light of these three Avinshaki has been considered as the most valuable to the world as it keeps the mind steady and firm in the weal and woe alike and bestows excellent foresight, speech and action.
End of Sciences in its first part also makes a comparison of Manu, Brihaspati and Usana, the scholars who defined life science and science of state structure before Kautilya. While Manu regards there are three forms of life science which includes triple Vedas, Varta and science of government; Brihaspati includes only two of them -the Varta and science of government. Usana on the other hand insists on only one form of life science I.e. the science of the government. Besides this Kautilya holds that there are four life forms which concerns righteousness and wealth. As such the writings of Avinshaki make Arthashastra and End of Sciences as most comprehensive among all these.
End of Science in its next part determines the place of three Vedas in their daily life. The triple Vedas is constituted of Sama Veda, Rig Veda and Yajur Veda. These together with Artharva Veda and Itihas Veda are called Vedas. It is constituted of a number of angas which discusses phonetics (shiksha), ceremonial injunctions (kalpa), grammar (vyakaran), glossarial explanation of all Vedic terms (nirukta), Chandas (prosody) and astronomy. The triple Vedas discusses the determination of four different castes and their role in a society and the duty of man when he passes through three stages of life. As such the first caste is the Brahmin whose duty is to study the teachings, performance of sacrifice, offerings of other`s sacrificial performance and giving and receiving gifts. The Kshatriyas are supposed to study performance of sacrifices, giving gifts, military occupation and protection of others. In case of Vaishya his duties include performance of sacrifices, agriculture, cattle breeding and trade. The job of the Sudra is to serve the two castes (dvijati), agriculture, cattle rearing and trade which includes professions of artisans and court -bards. They also elaborate on the Four Stages of Vedic Life.
End of Sciences then treats Varta and Danda Niti. Agriculture, cattle breeding, and trade constitute the substance of Varta. It has been treated as one of the most important and valuable earning section of government treasury which brings in grains, cattle, gold, forest product and free labour.
End of Sciences mentions Danda Niti which deals with the laws of punishment and science of government. Danda Niti provides the base upon which the well being and progress of sciences of Avinshika, the ethics of triple Vedas and progress of Varta depends. Danda Niti further provides the means to make and increase acquisition, keep them secure, improve them and distribute among the deserved the profit of improvement. Danda Niti stands as a whip of the government which if used valuably will lead to progress and if misused will lead to disorder leading to failure of the government machinery.
Thus, End of Sciences is the first step towards the functioning of a state on whose success depends the future. It includes the philosophical base as well as the rule of law on which a state exists.
