in favour of the conduct
pursued by Sankha, towards Likhita, do not hold this opinion. They do not
advance such an opinion through either malice or covetousness[399].
Examples are seen of even great Rishis who have laid down that even
preceptors, if addicted to evil practices, should be punished. But
approvable authority there is none for such a proposition. The gods may
be left to punish such men when they happen to be vile and guilty of
wicked practices. The king who fills his treasury by having recourse to
fraudulent devices, certainly falls away from righteousness. The code of
morality which is honoured in every respect by those that are good and in
affluent circumstances, and which is approved by every honest heart,
should be followed. He is said to be conversant with duty who knows duty
as depending on all the four foundations. It is difficult to find out the
reasons on which duties stand even as it is difficult to find out the
legs of the snake.[400] As a hunter of beasts discovers the track of a
shaft-struck deer by observing spots of blood on the ground, even so
should one seek to discover the reasons of duties. Thus should a man
tread with humility along the path trod by the good. Such, indeed, was
the conduct of the great royal sages of old, O Yudhishthira!"'"

SECTION CXXXIII

"'Bhishma said, "The king should, by drawing wealth from his own kingdom
as also from the kingdoms of his foes, fill his treasury. From the
treasury springs his religious merit, O son of Kunti, and it is in
consequence of the treasury that the roots of his kingdom extend. For
these reasons the treasury must be filled; and when filled it should be
carefully protected (by putting a stop to all useless expenditure), and
even sought to be increased. This is the eternal practice. The treasury
cannot be filled by (acting with) purity and righteousness, nor by
(acting with) heartless cruelty. It should be filled by adopting a middle
course. How can a weak king have a treasury? How again can a king who has
no treasury have strength? How can a weak man have kingdom? Whence again
can one without a kingdom obtain prosperity? For a person of high rank,
adversity is like death. For this reason the king should always increase
his treasury, and army, and allies and friends. All men disregard a king
with an empty treasury. Without being gratified with the little that such
a king can give, his servants never express any alacrity in his business.