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Manusmriti

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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.

english translation