“Next morning the sun revealed a horrid spectacle on the vast plain south of PAnipat. On the actual field of the combat thirty-one distinct heaps of the slain were counted, the number of bodies in each ranging from 500 upwards to 1000 and in four up to 1500 a rough total of 28,000. In addition to these, the ditch round the Maratha camp was full of dead bodies, partly the victims of disease and famine during the long siege and partly wounded men who had crawled out of the fighting to die there. West and south of PAnipat city, the jungle and the road in the line of MarAtha retreat were littered with the remains of those who had fallen unresisting in the relentless DurrAni pursuit or from hunger and exhaustion. Their number - probably three-fourths non-combatants and one-fourth soldiers - could not have been far short of the vast total of those slain in the battlefield. 'The hundreds who lay down wounded, perished from the severity of the cold.'….
'After the havoc of combat followed massacre in cold blood. Several hundreds of MarAthas had hidden themselves in the hostile city of PAnipat through folly or helplessness; and these were hunted out next day and put to the sword. According to one plausible account, the sons of Abdus Samad Khan and Mian Qutb received the DurrAni king's permission to avenge their father's death by an indiscriminate massacre of the MarAthas for one day, and in this way nearly nine thousand men perished; these were evidently non-combatants. The eyewitness Kashiraj Pandit thus describes the scene: 'Every Durrani soldier brought away a hundred or two of prisoners and slew them in the outskirts of their camp, crying out, When I started from our country, my mother, father, sister and wife told me to slay so may kafirs for their sake after we had gained the victory in this holy war, so that the religious merit of this act [of infidel slaying] might accrue to them. In this way, thousands of soldiers and other persons were massacred. In the Shah's camp, except the quarters of himself and his nobles, every tent had a heap of severed heads before it. One may say that it was verily doomsday for the MarAtha people.'….
The booty captured within the entrenchment was beyond calculation and the regiments of Khans [i. e. 8000 troopers of AbdAli clansmen] did not, as far as possible, allow other troops like the IrAnis and the TurAnis to share in the plunder; they took possession of everything themselves, but sold to the Indian soldiers handsome Brahman women for one tuman and good horses for two tumans each.' The Deccani prisoners, male and female reduced to slavery by the victorious army numbered 22,000, many of them being the sons and other relatives of the sardArs or middle class men. Among them 'rose-limbed slave girls' are mentioned.' Besides these 22,000 unhappy captives, some four hundred officers and 6000 men fled for refuge to ShujA-ud-daulah's camp, and were sent back to the Deccan with monetary help by that nawab, at the request of his Hindu officers. The total loss of the MarAthas after the battle is put at 50,000 horses, captured either by the AfghAn army or the villagers along the route of flight, two hundred thousand draught cattle, some thousands of camels, five hundred elephants, besides cash and jewellery. 'Every trooper of the Shah brought away ten, and sometimes twenty camels laden with money. The captured horses were beyond count but none of them was of value; they came like droves of sheep in their thousands.”

Jadunath Sarkar, Fall of the Mughal Empire, Volume II, Fourth Edition, New Delhi, 1991, p.210-11