114 Let him place a company of soldiers, commanded by a trusty officer, in the midst of two, three, five or hundreds of villages, to be a protection of the kingdom.

115 Let him appoint a lord over each village, as well as lords of ten villages, lords of twenty, lords of a hundred, and lords of a thousand.

116 The lord of one village himself shall inform the lord of ten villages of the crimes committed in his village, and the ruler of ten shall make his report to the ruler of twenty.

117 But the ruler of twenty shall report all such matters to the lord of a hundred, and the lord of a hundred shall himself give information to the lord of a thousand.

118 Those articles which the villagers ought to furnish daily to the king, such as food, drink, and fuel, the lord of one village shall obtain.

119 The ruler of ten villages shall enjoy one kula (as much land as suffices for one family), the ruler of twenty five kulas, the superintendent of a hundred villages the revenues of one village, the lord of a thousand the revenues of a town.

120 The affairs of these officials, which are connected with their villages and their separate business, another minister of the king shall inspect, who must be loyal and never remiss;

121 And in each town let him appoint one superintendent of all affairs, elevated in rank, formidable, resembling a bright star among the stars.

122 Let that man always personally visit by turns all those other officials; let him properly explore their behaviour in their districts through spies appointed to each.

123 For the servants of the king, who are appointed to protect the people, generally become knaves who seize the property of others; let him protect his subjects against such men.

124 Let the king confiscate the whole property of those officials who, evil-minded, may take money from suitors, and banish them.

125 For women employed in the royal service and for menial servants, let him fix a daily maintenance, in proportion to their position and to their work.

126 One pana must be given daily as wages to the lowest, six to the highest, likewise clothing every six months and one drona of grain every month.

127 Having well considered the rates of purchase and of sale, the length of the road, the expense for food and condiments, the charges of securing the goods, let the king make the traders pay duty.

128 After due consideration the king shall always fix in his realm the duties and taxes in such a manner that both he himself and the man who does the work receive their due reward.

129 As the leech, the calf, and the bee take their food little by little, even so must the king draw from his realm moderate annual taxes.

130 A fiftieth part of the increments on cattle and gold may be taken by the king, and the eighth, sixth, or twelfth part of the crops.

131 He may also take the sixth part of trees, meat, honey, clarified butter, perfumes, medical herbs, substances used for flavouring food, flowers, roots, and fruit;

132 Of leaves, pot-herbs, grass, objects made of cane, skins, of earthen vessels, and all articles made of stone.

133 Though dying with want, a king must not levy a tax on learned scholars, and no scholar residing in his kingdom must perish from hunger.

134 The kingdom of that king, in whose dominions a scholar pines with hunger, will even, ere long, be afflicted by famine.

135 Having ascertained his learning in the scriptures and the purity of his conduct, the king shall provide for him means of subsistence in accordance with the sacred law, and shall protect him in every way, as a father protects the lawful son of his body.

136 Whatever meritorious acts such a scholar performs under the full protection of the king, thereby the king's length of life, wealth, and kingdom increase.

137 Let the king make the common inhabitants of his realm who live by traffic pay annually some trifle, which is called a tax.

138 Mechanics and artisans, as well as labourers who subsist by manual work, he may cause to work for himself one day in each month.

139 Let him not cut up his own root by levying no taxes, nor the root of other men by excessive greed; for by cutting up his own root or theirs, he makes himself or them wretched.

140 Let the king, having carefully considered each affair, be both sharp and gentle; for a king who is both sharp and gentle is highly respected.

141 When he is tired with the inspection of the business of men, let him place on that seat of justice his chief minister, who must be acquainted with the law, wise, self-controlled, and descended from a noble family.

142 Having thus arranged all the affairs of his government, he shall zealously and carefully protect his subjects.

143 That monarch whose subjects are carried off by robbers from his kingdom, while they loudly call for help, and he and his servants are quietly looking on, is a dead and not a living king.

144 The highest duty of a Kshatriya is to protect his subjects, for the king who enjoys the rewards just mentioned is bound to discharge that duty.

145 Having risen in the last watch of the night, having performed personal purification, having with a collected mind offered his prayers to God, and having honoured scholars, he shall enter the hall of audience which must possess the marks considered auspicious for a dwelling.

146 Tarrying there, he shall gratify all subjects who come to see him by a kind reception and afterwards dismiss them; having dismissed his subjects, he shall take counsel with his ministers.

147 Ascending the back of a hill or a terrace, and retiring there in a lonely place, or in a solitary forest, let him consult with them unobserved.

148 That king whose secret plans other people, though assembled for the purpose, do not discover, will enjoy the whole earth, though he be poor in treasure.

149 At the time of consultation let him cause to be removed idiots, the dumb, the blind, and the deaf, animals, very aged men, women, barbarians, the sick, and those deficient in limbs.

150 Such persons, likewise animals, and particularly women betray secret council; for that reason he must be careful with respect to them.

151 At midday or at midnight, when his mental and bodily fatigues are over, let him deliberate, either with himself alone or with his ministers, on virtue, pleasure, and wealth,

152 On reconciling the attainment of these aims which are opposed to each other, on bestowing his daughters in marriage, and on keeping his sons from harm,

153 On sending ambassadors, on the completion of undertakings already begun, on the behaviour of the women in his harem, and on the doings of his spies.

154 On the whole eightfold business and the five classes of spies, on the goodwill or enmity and the conduct of the circle of neighbours he must carefully reflect.

155 On the conduct of the middlemost prince, on the doings of him who seeks conquest, on the behaviour of the neutral king, and on that of the foe let him sedulously meditate.

156 These four constituents are, briefly speaking, the foundation of the circle of neighbours; besides, eight others are enumerated in the Institutes of Polity and thus the total is declared to be twelve.

157 The minister, the kingdom, the fortress, the treasury, and the army are five other constituent elements of the circle; for these are mentioned in connexion with each of the first twelve; thus the whole circle consists, briefly speaking, of seventy-two constituent parts.

158 Let the king consider as hostile his immediate neighbour and the partisan of such a foe, as friendly the immediate neighbour of his foe, and as neutral the king beyond those two.

159 Let him overcome all of them by means of the four expedients, conciliation and the rest, employed either singly or conjointly, or by bravery and policy alone.

160 Let him constantly think of the six measures of royal policy, namely alliance, war, marching, halting, dividing the army, and seeking protection.

161 Having carefully considered the business in hand, let him resort to sitting quiet or marching, alliance or war, dividing his forces or seeking protection, as the case may require.

162 But the king must know that there are two kinds of alliances and of wars, likewise two of both marching and sitting quiet, and two occasions for seeking protection.

163 An alliance which yields present and future advantages, one must know to be of two descriptions, namely that when one marches together with an ally and the contrary, when the allies act separately.

164 War is declared to be of two kinds, namely that which is undertaken in season or out of season, by oneself and for one's own purposes, and that waged to avenge an injury done to a friend.

165 Marching to attack is said to be twofold, namely that undertaken by one alone when an urgent matter has suddenly arisen, and that undertaken by one allied with a friend.

166 Sitting quiet is stated to be of two kinds, namely that incumbent on one who has gradually been weakened by fate or in consequence of former acts, and that in favour of a friend.

167 If the army stops in one place and its master in another in order to effect some purpose, that is called by those acquainted with the virtues of the measures of royal policy, the twofold division of the forces.

168 Seeking refuge is declared to be of two kinds, first for the purpose of attaining an advantage when one is harassed by enemies, secondly in order to become known among the virtuous as the protege of a powerful king.

169 When the king knows that at some future time his superiority is certain, and that at the time present he will suffer little injury, then let him have recourse to peaceful measures.

170 But when he thinks all his subjects to be exceedingly contented, and that he himself is most exalted in power, then let him make war.

171 When he knows his own army to be cheerful in disposition and strong, and that of his enemy the reverse, then let him march against his foe.

172 But if he is very weak in chariots and beasts of burden and in troops, then let him carefully sit quiet, gradually conciliating his foes.

173 When the king knows the enemy to be stronger in every respect, then let him divide his army and thus achieve his purpose.

174 But when he is very easily assailable by the forces of the enemy, then let him quickly seek refuge with a righteous, powerful king.

175 That prince who will coerce both his disloyal subjects and the army of the foe, let him ever serve with every effort like a teacher.

176 When, even in that condition, he sees that evil is caused by such protection, let him without hesitation have recourse to war.

177 By all the four expedients a politic prince must arrange matters so that neither friends, nor neutrals, nor foes are superior to himself.

178 Let him fully consider the future and the immediate results of all undertakings, and the good and bad sides of all past actions.

179 He who knows the good and the evil which will result from his acts in the future, is quick in forming resolutions for the present, and understands the consequences of past actions, will not be conquered.

180 Let him arrange everything in such a manner that no ally, no neutral or foe may injure him; that is the sum of political wisdom.

181 But if the king undertakes an expedition against a hostile kingdom, then let him gradually advance, in the following manner, against his foe's capital.

182 Let the king undertake his march in the fine month Margasirsha, or towards the months of Phalguna and Chaitra, according to the condition of his army.

183 Even at other times, when he has a certain prospect of victory, or when a disaster has befallen his foe, he may advance to attack him.

184 But having duly arranged all affairs in his original kingdom and what relates to the expedition, having secured a basis for his operations and having duly dispatched his spies;

185 Having cleared the three kinds of roads, and having made his sixfold army efficient, let him leisurely proceed in the manner prescribed for warfare against the enemy's capital.

186 Let him be very much on his guard against a friend who secretly serves the enemy and against deserters who return from the enemy's camp; for such men are the most dangerous foes.

187 Let him march on his road, arraying his troops like a staff (in an oblong), or like a waggon (in a wedge), or like a boar (in a rhombus), or like a Makara (in two triangles, with the apices joined), or like a pin (in a long line), or like a Garuda (in a rhomboid with far-extended wings).

188 From whatever side he apprehends danger, in that direction let him extend his troops, and let him always himself encamp in an array shaped like a lotus.

189 Let him allot to the commander-in-chief, to the subordinate general, and to the superior officers places in all directions, and let him turn his front in that direction whence he fears danger.

190 On all sides let him place troops of soldiers, on whom he can rely, with whom signals have been arranged, who are expert both in sustaining a charge and in charging, fearless and loyal.

191 Let him make a small number of soldiers fight in close order, at his pleasure let him extend a large number in loose ranks; or let him make them fight, arranging a small number in the needle-array, and a large number in the thunderbolt-array.

192 On even ground let him fight with chariots and horses, in water-bound places with boats and elephants, on ground covered with trees and shrubs with bows, on hilly ground with swords, targets, and other weapons.

193 Men born in Kurukshetra, Matsyas, Panchalas, and those born in Surasena, let him cause to fight in the van of the battle, as well as others who are tall and light.

194 After arranging his troops, he should encourage them by an address and carefully inspect them; he should also mark the behaviour of the soldiers when they engage the enemy.

195 When he has shut up his foe in a town, let him sit encamped, harass his kingdom, and continually spoil his grass, food, fuel, and water.

196 Likewise let him destroy the tanks, ramparts, and ditches, and let him assail the foe unawares and alarm him at night.

197 Let him instigate to rebellion those who are open to such instigations, let him be informed of his foe's doings, and, when God's decree is propitious, let him fight without fear, trying to conquer.

198 He should however try to conquer his foes by conciliation, by well-applied gifts, and by creating dissension, used either separately or conjointly, never by fighting, if it can be avoided.

199 For when two princes fight, victory and defeat in the battle are, as experience teaches, uncertain; let him therefore avoid an engagement.

200 But if even those three before-mentioned expedients fail, then let him, duly exerting himself, fight in such a manner that he may completely conquer his enemies.

201 When he has gained victory, let him give thanks to God and honour righteous scholars, let him grant exemptions, and let him cause promises of safety to be proclaimed.

202 But having fully ascertained the wishes of all the conquered, let him place there a relative of the vanquished ruler on the throne, and let him impose his conditions.

203 Let him make authoritative the lawful customs of the inhabitants, just as they are stated to be, and let him honour the new king and his chief servants with precious gifts.

204 The seizure of desirable property which causes displeasure, and its distribution which causes pleasure, are both recommendable, if they are resorted to at the proper time.

205 All undertakings in this world depend both on the ordering of God's decree and on human exertion; but among these two, the ways of God's decree are unfathomable; in the case of man's work action is possible.

206 Or the king, bent on conquest, considering a friend, gold, and land to be the triple result of an expedition, may, using diligent care, make peace with his foe and return to his realm.

207 Having paid due attention to any king in the circle of neighbouring states who might attack him in the rear, and to his supporter who opposes the latter, let the conqueror secure the fruit of the expedition from the prince whom he attacks, whether he may have become friendly or remained hostile.

208 By gaining gold and land a king grows not so much in strength as by obtaining a firm friend, who, though weak, may become powerful in the future.

209 A weak friend even is greatly commended, who is righteous and grateful, whose people are contented, who is attached and persevering in his undertakings.

210 The wise declare him to be a most dangerous foe, who is wise, of noble race, brave, clever, liberal, grateful, and firm.

211 Behaviour worthy of a noble man, knowledge of men, bravery, a compassionate disposition, and great liberality are the virtues of a neutral who may be courted.

212 Let the king, without hesitation, quit for his own sake even a country which is salubrious, fertile, and causing an increase of cattle.

213 For times of need let him preserve his wealth; at the expense of his wealth let him preserve his wife; let him at all events preserve himself even by giving up his wife and his wealth.

214 A wise king, seeing that all kinds of misfortunes violently assail him at the same time, should try all the four expedients, be it together or separately, in order to save himself.

215 On the person who employs the expedients, on the business to be accomplished, and on all the expedients collectively, on these three let him ponder and strive to accomplish his ends.

216 Having thus consulted with his ministers on all these matters, having taken exercise, and having bathed afterwards, the king may enter the harem at midday in order to dine.

217 There he may eat food which has been prepared by faithful, incorruptible servants who know the proper time for dining, and which has been well examined.

218 Let him mix all his food with medicines that are antidotes against poison, and let him always be careful.

219 Well-tried females whose toilet and ornaments have been examined, shall attentively serve him with fans, water, and perfumes.

220 In like manner let him be careful about his carriages, bed, seat, bath, toilet, and all his ornaments.

221 When he has dined, he may divert himself with his wives in the harem; but when he has diverted himself, he must, in due time, again think of the affairs of state.

222 Adorned with his robes of state, let him again inspect his fighting men, all his chariots and beasts of burden, the weapons and accoutrements.

223 Having performed his evening prayers, let him, well armed, hear in an inner apartment the doings of those who make secret reports and of his spies.

224 But going to another secret apartment and dismissing those people, he may enter the harem, surrounded by female servants, in order to dine again.

225 Having eaten there something for the second time, and having been recreated by the sound of music, let him go to rest and rise at the proper time free from fatigue.

226 A king who is in good health must observe these rules; but, if he is indisposed, he may entrust all this business to his servants.