The Arthasastra defines artha as subsistence and earth, asserting that dharma and kama root in material well-being. Sovereignty rests on six elements: king, minister, country, fort, treasury, and army. The king controls revenue, monopolizes mining, and regulates commerce with strict weights. Justice requires valid agreements. Marriage rules define property and majority ages. The text condemns gambling as the worst evil and commands kings to avoid covetousness, women, and liquor. Internal troubles, particularly ministerial distress, outweigh external threats. The king prioritizes growth and fortifications, selecting peace, war, or neutrality based on relative power. When resources are limited, rulers ensure state continuity through appeasement, deception, or retreat to forts. Spies sow dissension among corporations and enemies to weaken opposition. The king controls finance and the army to maintain peace. The text details strategies for conquest, including using spies to sow dissension, eliminating enemies via poison or fire, and governing by adopting local customs. It comprises thirty-two divisions, defining technical terms like padártha and yoga to guide rulers in acquiring and maintaining the earth. The knowledge of power, place, time, strength, and weakness determines the time of invasion and recruitment. The conqueror may allow an enemy to grow in strength to later overthrow him. A reducible enemy placed between a conqueror and his friend appears to grow in strength.