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.

A man is born alone and dies alone; and he experiences the good and bad consequences of his karma alone; and he goes alone to hell or the Supreme abode.

The biggest guru-mantra is: never share your secrets with anybody. It will destroy you.

Although an ass is tired, he continues to carry his burden; he is unmindful of cold and heat; and he is always contented; these three things should be learned from the ass.

The man who is praised by others is regarded as worthy though he may be really void of all merit. But the man who sings his own praises becomes disgraced though he should be Indra, the possessor of all excellencies.

This sutura gives example about the purpose of relationship. A son of enemy who wants to uproot his own father, should be treated as friend and shold be protected. This may be called opportunism but is and should be necessary part of polity and statesmanship. Moreover, if a father is not aan upright man to have friendship with his sone can be a meritorious peson. So it is better to protecdt him.

Union in privacy (with one's wife); boldness; storing away useful items; watchfulness; and not easily trusting others; these five things are to be learned from a crow.