Pointing out to them the necessity of repairing his forts and of meeting the expenses of his establishment and other heads, striking them with the fear of foreign invasion, and pointing to them the necessity that exists for protecting them and enabling them to ensure the means of living in peace, the king should impose taxes upon the Vaishyas of his kingdom.
प्राकारं भृत्यभरणं व्ययं संग्रामतो भयम्। योगक्षेमं च सम्प्रेक्ष्य गोंमिनः कारयेत् करम्॥