लम्भपालनो हि दण्डः कोशस्य कोशः कोशस्य दण्डस्य च भवति ॥ कZ_०८.१.५१ ॥
lambhapālano hi daṇḍaḥ kośasya kośaḥ kośasya daṇḍasya ca bhavati
प्राप्ती सुरक्षित करून व मिळकतीचे रक्षण करून दंडशक्ती ही कोशाचा ‘कोश’ ठरते; आणि कोशही प्रत्युत्तरादाखल दंडशक्तीचा ‘कोश’ ठरतो.
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.