Like the Vaishyas the kings became the distributors of food to the Brahmanas. Such wealth does not belong even to the king of the celestials (Indra) or to Yama or to Varuna,
वैश्या इव महीपाला द्विजातिपरिवेषकाः। न सा श्रीर्देवराजस्य यमस्य वरुणस्य च। गुह्यकाधिपतेर्वापि या श्री राजन् युधिष्ठिरे॥