An assessment of the resource gaps for fulfilling the right to education across Indian states presents a disconcerting picture. The gap between normative requirement and actual expenditure is particularly large in the poorer states, requiring not only a higher overall fiscal push, but one that would address the unequal positions of the states. Since equalisation is the primary mandate of the Finance Commission, it should address the inequalities in provision of elementary education, which is a merit good plus a core constitutional guarantee. To meet the special needs of the 16 focus states with the largest additional requirement vis-à-vis their revenue base, it is important that the Fifteenth Finance Commission responds with specific purpose grants of an adequate magnitude for elementary education.