The king should never impose taxes in a bad form and on persons who cannot pay them. He should impose them gradually and with mildness, in proper time and according to due forms.
न चास्था ने न चाकाले करांस्तेभ्यो निपातयेत्। आनुपूर्वेण सान्त्वेन यथाकालं यथाविधि॥