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.

All types of riches should be amassed by all means.

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

He shall despise none, but hear the opinions of all. A wise man shall make use of even a child's sensible utterance.

A man is great by deeds, not by birth.

There is no austerity equal to a balanced mind, and there is no happiness equal to contentment; there is no disease like covetousness, and no virtue like mercy.

Task performed by an unintelligent person should not be rated high.