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Obstacles create difficulties here for the senses; therefore, one should be diligent against enemies while residing there. 17. Because the treasury original: "kośa" is indeed the inner kingdom of the king; in the place where the kingdom grows, the kingdom itself is like a great tree. Therefore, the branches of the "kingdom-tree" arise from the treasury. Just as a tree with strong roots becomes fruit-bearing, so too does a kingdom possessed of a treasury. What can an obstacle-mountain do? What is it capable of doing? Just as a man without a Garuda The divine eagle; here implying divine or swift assistance, even if possessed of human effort, is unable to achieve anything in times of calamity. Here, the "mountain of senses" refers to the group of the five senses of perception and the five senses of action; as these increase, one does not find peace. Therefore, with effort, one should reflect on the dwelling of pleasure. In the acquisition of wealth, its gain, its protection, its maintenance, and its increase, one should be intent on the effort of growth. This is what is being said. Furthermore, just as a jewel is obtained from the hand of fire, wealth is gained; from a small portion, a jewel is formed, and for one who has obtained a jewel, there is growth. A king must always protect the realm. To demonstrate this, he says:
Having perceived them from a low origin, the king should protect the realm from thieves; this is considered his treasury. In the proper time for levying taxes, he should not seek wealth through improper means or lack of discipline, lest he incur public censure. 18.
"Low" refers to those born of ignoble families who perform religious acts for show. "Newly wealthy" original: "acirāḍhya" refers to those who have suddenly acquired riches. "Favorites of the king" are those dear to the monarch. "Thieves" are robbers. From all these, the king must protect the realm. Likewise, through ignorance of the task, he should not bring about the depletion of wealth, for he does not become superior thereby. Since the treasury arises from the realm protected by the kingdom, this is the internal meaning. According to proper policy, at the right time and occasion for the acquisition of wealth, the collection of taxes should be carried out by the king with effort. "At the proper time" means not letting the opportunity pass. By whatever means wealth is sought, if it is despised in the world, he should not seek it, nor should he pray for it. Because at the time of petitioning, even a prayer can lead to public censure. 18.
Now, regarding the previously mentioned "proper time," he describes the suitable time for that:
The expedition of a king should be in the autumn, when the sugarcane is ripe, or when there are vulnerabilities in the enemy. Here, some say: success comes to one possessed of divine favor when there are vulnerabilities in the enemy. This is the common "bait" for all kings. 19.
At the time ^ The king's expedition original: "yātrā" in autumn—the autumn season—is auspicious in the months of Āśvayuja and Kārttika September–November, and also in the spring during Caitra and Vaiśākha March–May, as it yields the best results. This is because it is the time for gathering all harvests. Some teachers, such as Vasiṣṭha and others, have said: regarding the "vulnerability" original: "chidra" of the enemy, there is no fixed rule for the expedition. A vulnerability is a time of misfortune, loss of wealth, or a weak period. There is no certainty there; the meaning is that the expedition should be undertaken right then. At another time, it might cause doubt for another. As Vasiṣṭha says: "Even at an improper time, one should employ an expedition if the enemy has a vulnerability; then, at another time, his destruction would be beyond doubt." Regarding "vulnerabilities in the enemy": even when an enemy's vulnerability is found, success—the attainment of the fruit—comes only to one who is endowed with auspicious fate. Since the vulnerabilities of rival kings are common and ordinary, they are like "bait" original: "āmiṣa" or food. This is what is said: all kings are seekers of this bait, which is the enemy's vulnerability. Thus, success belongs only to him who is so prepared. 19.
Now, he explains that the king should look to his minister when the astrological conditions are unfavorable:
When the king himself is in an inauspicious state, but the minister is in an auspicious state, the king, being personally blameless, should command the minister to strike the enemy. For me there is no knowledge or wealth indeed because of depending on fate; for in a king, the following of the enemy's footsteps is required. Why? 20.
When the king is personally lacking in divine favor or is in an inauspicious, empty, or afflicted state, he should command a minister who is in an auspicious state—one whose planetary period is full or ascending—to destroy the enemy at the time of their death or downfall. Even one who is devoted to fate, upon hearing this, should not abandon his purpose while desiring wealth. He should not think, "Even if I am in an inauspicious state, I will go against the enemy's vulnerability." Or, he should strive for the treasury; even while depending on fate, he should not waste wealth on an expedition that is not properly timed.