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"कोश दण्डव्यसनयोर् दण्ड व्यसनम्" इति कौणपदन्तः ॥
Kaunapadanta says that of distress due to want of finance or to an inefficient army, that which is due to the want of an efficient army is more serious
english translation
"दण्ड मूलो हि मित्र अमित्र निग्रहः पर दण्ड उत्साहनं स्व दण्ड प्रतिग्रहश् च ॥
for control over one's own friends and enemies, the winning over the army of an enemy, and the business of administration are all dependent upon the army
english translation
दण्ड अभावे च ध्रुवः कोश विनाशः ॥
In the absence of governance, the treasury is certainly destroyed.
english translation
कोश अभावे च शक्यः कुप्येन भूम्या पर भूमि स्वयं ग्राहेण वा दण्डः पिण्डयितुम्, दण्डवता च कोशः ॥
In the absence of the army, it is certain that the treasury will be lost, whereas lack of finance can be made up by procuring raw products and lands or by seizing an enemy's territory.
english translation
स्वामिनश् च आसन्न वृत्तित्वाद् अमात्य सधर्मा दण्डः" इति ॥
And because punishment is closely associated with the master, it shares the same nature as a minister.
english translation