In the world, there is truly no distinction between one who has fallen from virtue and one who is destitute; people neither accept from those who have fallen, nor do the poor give to others. A king who oppresses his own realm, failing in his duty, is destined to dwell long in hell. What use are sacrifices or austerities for a ruler whose subjects are left unprotected? For the king who guards his people well, heaven itself feels like his home; but for the one whose subjects are neglected, even his own palace becomes a torment, like hell. The king bears responsibility for a sixth share of both the good and the evil deeds that occur in his kingdom. Through diligent protection of his people, the king attains righteousness; by failing in this, he incurs sin. The fortunate woman, like a courtesan, becomes subject to the king, his favorites, and even to thieves, if protection lapses. If a twice-born man discovers a treasure, he should take possession of it as prescribed. He is then to give a fourth, an eighth, or a sixteenth part of it, according to his caste, and bestow it righteously upon a worthy recipient. If someone speaks falsely about such matters, he must be fined an eighth part of the wealth. If the rightful owner of lost property cannot be found, the king should keep it for three years. Should the owner claim it within that period, it must be returned to him; after three years, the king may take it. The claimant must declare, "This is mine," and provide proper justification. When the owner presents the form and count of the property, he is entitled to its return. The king must safeguard the property of minors and heirs until they come of age or complete their childhood. Similarly, the king must protect the property of devoted wives, widows, and women without protectors. If relatives seize their property while they live, the righteous king should punish them as thieves. If thieves take the property, the king himself must restore it to the rightful owner. If those responsible for guarding against theft fail in their duty, the king may recover the stolen property from them. Anyone who falsely claims stolen property should be expelled and punished. A king must never accept into his palace anything stolen by household thieves. From the goods of his realm, he should take a twentieth part from a twice-born man. By knowing the proper share of tolls from foreign lands, and by understanding losses and expenditures, the king should set tolls so that merchants may still make a profit. He should take a twentieth part of the profit, or more if a penalty is due. However, from women and ascetics, he should not take any toll at crossings. If anything is lost due to the fault of servants at a crossing, the servants must make restitution. From grain still in the husk, the king should take a sixth part, and from pulses, an eighth part. For forest produce, he should collect a share suitable to the place and time. From cattle and gold, the king should take a fifth or a sixth part. From perfumes, medicinal herbs, juices, all types of vessels, items made of stone, leaves, vegetables, grasses, bamboo, flutes, and leather, as well as wooden vessels, he should take a sixth part; the same applies to honey, meat, and mustard. Even if he is dying, the king must never take tax from Brahmins. If a learned Brahmin suffers from hunger in the king’s domain, that kingdom will fall into decline, afflicted by disease, famine, and calamity. Knowing this, the king should provide for the Brahmin’s livelihood and protect him everywhere, as a father protects his son. When one who is protected by the king practices righteousness daily, the king’s life, wealth, and kingdom flourish. Artisans, too, should perform their work for the king, each one completing a task every month. At this point, Puṣkara spoke: “I will now explain the concerns of the inner palace and the duties that lead to the true aims of life. Among these, mutual protection and service among women must be ensured by the king. Righteousness is the root, wealth is the trunk, and the fruit of action is great. In this tree of the three aims of life, protection allows one to partake of the fruit. Women, O Rāma, are subject to desire; therefore, the collection of jewels and adornments is important. The king who wishes to enjoy his realm should serve the women of the palace, but not excessively. A wicked woman acts wrongly—she does not welcome appropriate speech, she joins with enemies, and she is filled with pride and arrogance. When kissed, she wipes her face; she does not value the food given to her, and she sleeps both in the beginning and after, waking only later. When touched, she shakes her limbs and turns her body away; she barely listens, even to loving words, and turns her face aside. Among women who are desired, the one who is indifferent is known by this: though she knows it is time to adorn herself, she does not do so. At the mere sight of the beloved, she becomes delighted, yet when looked at, she turns her face away. While pretending to look elsewhere, she casts her restless glance toward him, yet cannot fully turn away. In this way, O Bhārgava, she reveals her own limbs and secrets, yet carefully conceals the part that is grasped. When she sees the beloved, she engages in playful gestures, embraces, and kisses, and when spoken to, she responds truthfully. When touched, her limbs become thrilled and she is covered with sweat, O Rāma, and she eagerly asks for small gifts. Even when receiving a little, she feels the utmost joy; simply by hearing her name praised, she is greatly delighted. She sends him fruits marked by her own hand, and with affection, she places what he sends her upon her heart. With embraces, she covers his body as if with nectar; when he sleeps, she too sleeps, and at first, she awakens as he does.” Thus, the duties of the king, the proper care of property, and the subtle ways of the inner palace are revealed, teaching both the path of righteousness and the art of understanding those in his care.