कृतं त्रेतायुगं चैव द्वापरं कलिरेव च । राज्ञो वृत्तानि सर्वाणि राजा हि युगमुच्यते ॥ ३०१ ॥
The various ways in which a king behaves (resemble) the Krita, Treta, Dvapara, and Kali ages; hence the king is identified with the ages (of the world).
Sleeping he represents the Kali (or iron age), waking the Dvapara (or brazen) age, ready to act the Treta (or silver age), but moving (actively) the Krita (or golden) age.
As Indra sends copious rain during the four months of the rainy season, even so let the king, taking upon himself the office of Indra, shower benefits on his kingdom.
अष्टौ मासान् यथाऽदित्यस्तोयं हरति रश्मिभिः । तथा हरेत् करं राष्ट्रात्नित्यमर्कव्रतं हि तत् ॥ ३०५ ॥
As the Sun during eight months (imperceptibly) draws up the water with his rays, even so let him gradually draw his taxes from his kingdom; for that is the office in which he resembles the Sun.