दश सूणासहस्राणि यो वाहयति सौनिकः । तेन तुल्यः स्मृतो राजा घोरस्तस्य प्रतिग्रहः ॥ ८६ ॥
A king is declared to be equal (in wickedness) to a butcher who keeps a hundred thousand slaughter-houses; to accept presents from him is a terrible (crime).
यो राज्ञः प्रतिगृह्णाति लुब्धस्यौच्छास्त्रवर्तिनः । स पर्यायेण यातीमान्नरकानेकविंशतिम् ॥ ८७ ॥
He who accepts presents from an avaricious king who acts contrary to the Institutes (of the sacred law), will go in succession to the following twenty-one hells: