Punishment when awarded with due consideration, makes the people devoted to righteousness and to works productive of wealth and enjoyment.

Moral excellence is an ornament for personal beauty; righteous conduct, for high birth; success for learning; and proper spending for wealth.

Learning is a friend on the journey; a wife in the house; medicine in sickness; and religious merit is the only friend after death.

For the protection of state and welfare of the people, a ruler shold collect all types of wealth. By suing devices of sama, dama , danda, bheda , he shold increase income of the state, strong administration helps in collecting different type of taxes fro exchequer.

The life of an uneducated man is as useless as the tail of a dog which neither covers its rear end, nor protects it from the bites of insects.

By means of hearing one understands dharma, malignity vanishes, knowledge is acquired, and liberation from material bondage is gained.

Good behavior wins even an enemy.