The scripture teaches that taking what rightfully belongs to the gods leads one to dwell in hell. Therefore, it is the duty of a king to build temples and to be ever devoted to the worship of the gods. Temples must be safeguarded, and within them, deities should be properly established. The making of images—whether from clay, wood, or brick—is a meritorious act, and those fashioned from brick and stone bring further merit. Yet greater still is the merit of images shaped from stone, gold, or gems. Indeed, constructing a temple for the gods grants both enjoyment in this world and liberation beyond. Those who arrange spectacles and music for the deities, who give gifts and bathe the images with oil, ghee, honey, milk, and similar offerings, are destined for heaven. The king must also honor and protect Brahmins, refraining from taking food that belongs to the twice-born. If anyone takes even a single piece of gold, a single cow, or even a finger’s breadth of land from them, such a person will reside in hell until the end of time. Even so, one should not harbor hatred towards the wicked, no matter the sins they may commit. Among all sins, none is heavier than the killing of a Brahmin. Grave too is the act of making the divine seem non-divine, or the non-divine appear divine. The tears of a Brahmin woman can bring ruin not only to her family, but also to the kingdom and its people. Thus, a righteous king must protect virtuous women. A woman, in turn, should be cheerful and skilled in her household duties, keeping her implements well arranged and not being wasteful. She should serve faithfully the husband to whom her father has given her. If her husband passes away, a woman who remains chaste attains heaven. She should not take delight in another’s house nor be quarrelsome. When her husband is away, she should avoid adornment, instead dedicating herself to the worship of the deities and focusing on her husband’s welfare. Yet, for auspiciousness, she may wear some simple ornament. A woman who enters the fire with her husband also attains heaven. Within the home, worship of Shri and diligent cleaning should be performed. On the twelfth day of Kartika, one should give a cow with her calf to Vishnu. On the seventh day of the bright fortnight in Margashirsha, one should worship the Sun. At this point, Pushkara speaks, instructing that the king should appoint a headman for each village, a chief over ten villages, another over a hundred, and a lord over the entire district. Their enjoyment and distribution of wealth should be in accordance with their deeds, and their conduct must be regularly examined. When faults arise in a village, the village head should resolve them; if he cannot, he must report them to the leader of ten households. The leader of ten, upon hearing this, should act with proper means. The king, receiving wealth and dues from the district, thus ensures its protection. The scriptures remind us that the wealthy are able to practice righteousness and fulfill their desires, for without resources, actions cease—just as rivers dry up in summer. There is no real distinction in the world between one who has fallen and one who is destitute: people do not accept from the fallen, nor does the poor man give. A king who oppresses his realm will dwell long in hell. What use are sacrifices or austerities for one whose subjects are not protected? For the king who ensures the safety and well-being of his people, heaven is as familiar as his own home. But for one whose subjects are unprotected, his own palace becomes a hell. The king shares in a sixth part of both the good and evil deeds of his subjects. By protecting, he attains righteousness; by failing to protect, he incurs sin. Even the fortunate woman, like a courtesan, becomes subject to the king, his favorites, and thieves if not protected. If a treasure is found, the best among the twice-born should take it according to the rules. He should give a fourth, an eighth, or a sixteenth part, depending on caste, and bestow it righteously upon a worthy recipient. One who speaks falsely about such matters is to be fined an eighth part of the wealth. If the owner of lost property is not found, the king should keep it for three years. If the owner claims it within that time, it should be returned; after three years, it belongs to the king. The claimant must declare, “This is mine,” with proper justification, and when he presents the form and count, he deserves the property. Property belonging to minors and heirs should be protected by the king until they come of age or pass childhood. The same care should be given to women who are devoted wives, widows, or those without protectors. If their relatives seize their property while they live, the righteous king should punish them as thieves. If property is taken by thieves, the king himself should restore it. Even the king may recover stolen property from those responsible for protection against theft, and anyone who falsely claims stolen property should be expelled and punished. A king must never accept in his house that which has been stolen by household thieves. From the goods of the realm, the king should take a twentieth part from a twice-born man. He should also know the share of tolls from foreign lands, which reveals loss and expenditure, and determine the toll so that the merchant may profit. The king should take a twentieth part of the profit, or more if there is a penalty, but from women and ascetics, he should not take any crossing toll. If something is lost due to the fault of servants at the crossing, the servants must make restitution. From grain in the husk, the king should take a sixth part, and from pulse, an eighth part. The king should also take a share for forest produce, appropriate to place and time, and from cattle and gold, a fifth or a sixth part. From perfumes, medicinal herbs, juices, all kinds of vessels, and items made of stone, as well as leaves, vegetables, grasses, bamboo, flutes, and leather, the king’s share is likewise determined, always with justice and propriety. Thus, the scripture lays out the sacred responsibilities of kings and householders, the protection and honor due to Brahmins and women, the proper management of property and wealth, and the righteous conduct that leads to both worldly prosperity and spiritual liberation.