वारिस्थलपथभोगयोरनित्यो वारिपथभोगः नित्यः स्थलपथभोगः ॥ कZ_०७.११.१७ ॥
vāri-sthala-patha-bhogayor anityo vāri-patha-bhogaḥ nityaḥ sthala-patha-bhogaḥ
Of the revenues derived from water-routes and land-routes, the income from water-routes is uncertain, while the income from land-routes is dependable.
Land routes are less disrupted by seasonal floods, storms, piracy, and navigational constraints, making tolls/traffic more predictable for fiscal planning.
Prioritize securing and maintaining roads and caravan traffic as a stable tax base; treat waterways as supplementary and higher-risk revenue streams.