दण्डाभावे च ध्रुवः कोशविनाशः ॥ कZ_०८.१.४३ ॥
daṇḍābhāve ca dhruvaḥ kośavināśaḥ.
ଏବଂ ଦଣ୍ଡଶକ୍ତି ନଥିଲେ କୋଶବିନାଶ ନିଶ୍ଚିତ।
Revenue collection and safeguarding require enforcement; without coercive capacity, assets are looted, taxes fail, and fiscal order collapses.