The king should always have the rod of Punishment uplifted in his hands. He should always levy taxes carefully after examining the incomes and expenses of his subjects, like men going to a full-grown palmyra for drawing juice.
नित्यमुद्यतदण्डः स्यादाचरेदप्रमादतः। लोके चायव्ययौ दृष्ट्वा बृहवृक्षमिवास्त्रवत्॥