हिरण्यभोगं भूमिभोगं वा मित्रमिति हिरण्यभोगं गतिमत्त्वात्सर्वव्ययप्रतीकारकरमित्याचार्याः ॥ कZ_०७.९.३१ ॥
hiraṇyabhogaṃ bhūmibhogaṃ vā mitram iti hiraṇyabhogaṃ gatimattvāt sarvavyaya-pratīkārakaram ity ācāryāḥ
“Patutkah sekutu itu yang memberi manfaat tunai atau manfaat tanah?”—para guru berkata: sekutu yang memberi manfaat tunai, kerana ia mudah alih/cepat digunakan dan dapat menampung segala jenis perbelanjaan.
It indicates liquidity and rapid redeployability: cash can be allocated instantly across departments (army, diplomacy, relief), whereas land-benefit may be slow to monetize or utilize.