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.

Our bodies are perishable, wealth is not at all permanent and death is always nearby. Therefore we must immediately engage in acts of merit.

All types of riches should be amassed by all means.

A man attains greatness by his merits, not simply by occupying an exalted seat. Can we call a crow an eagle (garuda) simply because he sits on the top of a tall building.

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.

There are three gems upon this earth; food, water, and pleasing words - fools (mudhas) consider pieces of rocks as gems.

The Goddess of wealth is unsteady, and so is the life breath. The duration of life is uncertain, and the place of habitation is uncertain; but in all this inconsistent world religious merit alone is immovable.