  In contexts where empirical support is irrelevant, only the first and third standards are applied. In condemning elaborate musical shows, for instance, the writers contend that levying taxes to pay for expensive musical instruments contradicts the deeds of the sage-kings, who would tax the people only to pay for practical items such as boats and carts, which benefit everyone. Grand concerts and feasts are pleasant, but on balance they do not benefit the populace, since they interfere with work and waste resources that could otherwise be devoted to food and clothing.