लम्भपालनो हि दण्डः कोशस्य कोशः कोशस्य दण्डस्य च भवति ॥ कZ_०८.१.५१ ॥
lambhapālano hi daṇḍaḥ kośasya kośaḥ kośasya daṇḍasya ca bhavati
Punitive power (daṇḍa), by securing acquisitions and protecting what is gained, becomes the treasury’s treasury; and the treasury, in turn, becomes the punitive power’s treasury.
Coercive power protects and enlarges revenue, while revenue funds coercive power; each sustains the other.
Invest simultaneously in enforcement capacity and revenue administration; starving either will weaken the other.