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Arthashastra

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siva.sh/arthashastra/sadgunya/11/11

धान्य मूला हि दुर्ग आदीनां कर्मणाम् आरम्भाः ॥

and besides this, the construction of forts and other buildings requires grains.

english translation

siva.sh/arthashastra/sadgunya/11/12

महा विषय विक्रयो वा खनि भोगः श्रेयान् ॥

. Still, that kind of land containing mines and which yields precious metals to purchase large tracts of land is far better.

english translation

siva.sh/arthashastra/sadgunya/11/13

"द्रव्य हस्ति वन भोगयोर् द्रव्य वन भोगः सर्व कर्मणां योनिः प्रभूत निधान क्षमश् च, विपरीतो हस्ति वन भोगः" इत्य् आचार्याः ॥

My teacher says that of the two forests, one productive of timber, and another of elephants, the former is the source of all kinds of works and is of immense help in forming a store-house, while the latter is of reverse character.

english translation

siva.sh/arthashastra/sadgunya/11/14

न इति कौटिल्यः ॥

Not so, says Kautilya.

english translation

siva.sh/arthashastra/sadgunya/11/15

शक्यं द्रव्य वनम् अनेकम् अनेकस्यां भूमौ वापयितुम्, न हस्ति वनम् ॥

for it is possible to plant any of timber-forests in many places, but not an elephant-forest.

english translation

Chapter 11

Verses 16-20