A king who protects the created beings in accordance with the sacred law and smites those worthy of corporal punishment, daily offers (as it were) sacrifices at which hundred thousands (are given as) fees.
योऽरक्षन् बलिमादत्ते करं शुल्कं च पार्थिवः । प्रतिभागं च दण्डं च स सद्यो नरकं व्रजेत् ॥ ३०७ ॥
A king who does not afford protection, (yet) takes his share in kind, his taxes, tolls and duties, daily presents and fines, will (after death) soon sink into hell.
They declare that a king who affords no protection, (yet) receives the sixth part of the produce, takes upon himself all the foulness of his whole people.
Know that a king who heeds not the rules (of the law), who is an atheist, and rapacious, who does not protect (his subjects, but) devours them, will sink low (after death).