The king should administer justice like the Regent of Death and amass riches like the god of wealth. He should also mark the merits and short-comings of his on acquisitions and losses and of his own territories.
कोशस्योपार्जनरतिर्यमवैश्रवणोपमः। वेत्ता च दशवर्गस्य स्थानवृद्धिक्षयात्मनः॥