तेषां किल्बिषमदण्डकरा हरन्त्ययोगक्षेमावहाश्च प्रजानाम् ॥ कZ_०१.१३.०८ ॥
teṣāṃ kilbiṣamadaṇḍakarā harantyayogakṣemāvahāśca prajānām
Namun raja-raja itu menanggung dosa jika mereka mengambil denda dan cukai tanpa membawa kebajikan dan keselamatan kepada rakyat.
Revenue and coercion are conditional: the ruler’s right to collect is justified only by delivering protection and welfare; otherwise it becomes wrongful appropriation.