दण्डाभावे च ध्रुवः कोशविनाशः ॥ कZ_०८.१.४३ ॥
daṇḍābhāve ca dhruvaḥ kośavināśaḥ.
And in the absence of coercive power, the destruction of the treasury is certain.
Revenue collection and safeguarding require enforcement; without coercive capacity, assets are looted, taxes fail, and fiscal order collapses.