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.

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

Punishment when awarded with due consideration, makes the people devoted to righteousness and to works productive of wealth and enjoyment.

Sometimes coincidentally an unintelligent person can accomplish a task but that does not mean that he is a knower of means and device or is experienced. A ruler should be careful enough to designate other tasks to such persons.

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.

Obedience to public authority ought not to be based either on ignorance or stupidity.