For the protection of state and welfare of the people, a ruler should collect all types of wealth. By suing devices of sama, dama, danda, bheda, he should increase income of the state, strong administration helps in collecting different type of taxes from the exchequer.

This sutra enjoins a rule of morality. It says nobody should be disrespected. A man can impress everybody by his virtues. Disrespecting others means downfall of our own virtues. A person who disrespects others, in a way disrespect himself. A virtuous man does not disrespect his friend or vevn his enemy. Disrespect to enemy can investigate him toreact. The best thing is to destroy him completely. For a ruler this is very important.

A tolerant person should not be harrased. The subject or the ruled ones generally is loyal to the ruler. The people tak to revolt when they are helpless. The duty of the ruler is that his humble people mey not tak to revolt being suppressed by his bad polity. Considering the forbearance of the subject, do not ill behave with them so that they may feel oppressed.

Whoever imposes severe punishment becomes repulsive to the people; while he who awards mild punishment becomes contemptible. But whoever imposes punishment as deserved becomes respectable.

The ruler should employ person in tasks according to their abilities because Knowers (or the means) and efficient employees make impossible tasks also possible.

A person or a ruler who executes his plans (of public welfare) after due consideration, the prosperity stands with him for a longer period.