How did Inca rulers use royal corporations called panacas?

In the context of the Inca, panacas were royal corporations formed by the descendants of deceased emperors. These institutions played a critical role in the management of imperial property and the maintenance of the state’s social and religious obligations.1

The system was established by Pachacuti Inca Yupanqui, who decreed that a ruler could not inherit the property of his predecessor. Instead, the lands and wealth of a deceased emperor passed to his panaca—the corporation consisting of his other descendants. This structure served several key functions:

• Economic Support: Members of the panaca supported themselves using the lands and labor taxes owed to the deceased ruler.1
• Ceremonial Obligations: These corporations were responsible for attending specific ceremonies and performing ceremonial duties, which included maintaining the mummies of deceased kings and providing them with offerings such as grain and beer.12
• Resource Management: Because each new emperor had to acquire his own land and labor to support his own corporation and government, the panacas held estates scattered throughout the Cuzco Valley and across the empire, ensuring the continued expansion and administration of state resources.1