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.

We should not fret for what is past, nor should we be anxious about the future; men of discernment deal only with the present moment.

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

Chankaya is referring there to the probibition of entry of the untrustworthy in the counsel-room. Disloyal persons foolishly speak out the secrets of the counsel not knowing the harmful effects of the same. Disclosing the secrets of the counsel mars the welfare of the country.

Low minded people are fraudulent, wicked and chaeat. They shouldnot be trusted. To h ave faith in low minded ones is mistake in policy and useless because they are not trustworthy. An administrator should not invited calamity by trusting the low minded ones.

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

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.