लम्भपालनो हि दण्डः कोशस्य कोशः कोशस्य दण्डस्य च भवति ॥ कZ_०८.१.५१ ॥
lambhapālano hi daṇḍaḥ kośasya kośaḥ kośasya daṇḍasya ca bhavati
Kuasa hukuman (daṇḍa), dengan menjamin perolehan dan melindungi apa yang diperoleh, menjadi “perbendaharaan bagi perbendaharaan”; dan perbendaharaan pula, seterusnya, menjadi “perbendaharaan bagi kuasa hukuman”.
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.