By making presents of riches to his dear ones, the king is regarded as Kubera, the grantor of wishes. By delivering instructions of morality and virtue, he becomes a preceptor, and by exercising the duty of protection he becomes the preceptor.
इष्टेषु विसृजन्नर्थान् कुबेर इव कामदः। गुरुर्धर्मोपदेशेन गोप्ता च परिपालयन्॥