यच्चापि सुकृतं कर्म वाचं चैव सुभाषिताम् | समीक्ष्य पूजयन् राजा धर्म प्राप्नोत्यनुत्तमम्,जो राजा अपने कर्मचारी अथवा प्रजाका पुण्यकर्म देखकर तथा उनकी सुन्दर वाणी सुनकर उन सबका यथायोग्य सम्मान करता है, वह परम उत्तम धर्मको प्राप्त कर लेता है
yaccāpi sukṛtaṃ karma vācaṃ caiva subhāṣitām | samīkṣya pūjayan rājā dharmaṃ prāpnoty anuttamam ||
A king who carefully observes the meritorious deeds of his servants or subjects, and who also listens to their well-spoken words, and then honors them appropriately, attains the highest form of dharma. The teaching emphasizes that righteous governance includes discerning virtue in others and publicly affirming it through fitting recognition.
उतथ्य उवाच
A ruler should actively recognize and appropriately honor virtue—both good deeds and good speech—in others; such discerning, appreciative governance is itself a path to the highest dharma.
Utathya is instructing on rājadharma (the duties of kings), stating that a king who evaluates the meritorious conduct and well-spoken counsel of his people and rewards them suitably attains supreme righteousness.