The king is Yama himself. He is, O Mandhatri, the god (incarnate) to all righteous persons. By controlling his senses he acquires great riches. By not subduing them he commits sin.
यमो राजा धार्मिकाणां मान्धातः परमेश्वरः। संयच्छन् भवति प्राणानसंयच्छंस्तु पातुकः॥