They consist of the employment of spies and servants, paying them their just dues without pride, the realisation of taxes with mercy, never taking anything whimsically and unjustifiably. O Yudhishthira, the selection of honest men, heroism, skill and cleverness, truth, seeking the good of the people, creating discord and disunion among the enemy by fair or unfair means, the repair of old and dilapedated buildings, the infliction of corporal punishments and imposition of just fines, never abandoning the honest, giving employment and protection to respectable persons, the keeping in reserve of what should be kept, living in the company of intelligent persons, always gratifying the soldiers, supervision over the subjects, steadiness in the transaction of business, filling the treasury, absence of blind confidence on the guards of the city, creating disloyalty among the citizens of a hostile town, carefully looking after the friends and allies living in the midst of the enemy's country, keeping a strict eye on the servants and officers of the state, personal supervision of the city, distrust of servants, comforting the enemy with assurance, steadily following the settled policy, readiness for action, never disregarding an enemy, and driving away the wicked.
चारश्च प्रणिधिश्चैव काले दानममत्सरात्। युक्त्यादानं न चादानमयोगेन युधिष्ठिर॥ सतां संग्रहणं शौर्यं दाक्ष्यं सत्यं प्रजाहितम्। अनार्जवैरार्जवैश्च शत्रुपक्षस्य भेदनम्॥ केतनानां च जीर्णानामवेक्षा चैव सीदताम्। द्विविधस्य च दण्डस्य प्रयोगः कालचोदितः॥ साधूनामपरित्यागः कुलीनानां च धारणम्। निचयश्च निचेयानां सेवा बुद्धिमतामपि॥ बलानां हर्षणं नित्यं प्रजानामन्ववेक्षणम्। कार्येष्वखेदः कोशस्य तथैव च विवर्धनम्॥ पुरगुप्तिरविश्वास: पौरसंघातभेदनम्। अरिमध्यस्थमित्राणां यथावच्चान्ववेक्षणम्॥ उपजापश्च भृत्यानामात्मनः पुरदर्शनम्। अविश्वासः स्वयं चैव परस्याश्वासनं तथा।॥ नीतिधर्मानुसरणं नित्यमुत्थानमेव च। रिपूणामनवज्ञानं नित्यं चानार्यवर्जनम्॥