1. 116

    विद्या शिल्पं भृतिः सेवा गोरक्ष्यं विपणिः कृषिः । धृतिर्भैक्षं कुसीदं च दश जीवनहेतवः ॥ ११६ ॥

    Learning, mechanical arts, work for wages, service, rearing cattle, traffic, agriculture, contentment (with little), alms, and receiving interest on money, are the ten modes of subsistence (permitted to all men in times of distress).

  2. 117

    ब्राह्मणः क्षत्रियो वाऽपि वृद्धिं नैव प्रयोजयेत् । कामं तु खलु धर्मार्थं दद्यात् पापीयसेऽल्पिकाम् ॥ ११७ ॥

    Neither a Brahmana, nor a Kshatriya must lend (money at) interest; but at his pleasure (either of them) may, in times of distress when he requires money) for sacred purposes, lend to a very sinful man at a small interest.

  3. 118

    चतुर्थमाददानोऽपि क्षत्रियो भागमापदि । प्रजा रक्षन् परं शक्त्या किल्बिषात् प्रतिमुच्यते ॥ ११८ ॥

    A Kshatriya (king) who, in times of distress, takes even the fourth part (of the crops), is free from guilt, if he protects his subjects to the best of his ability.

  4. 119

    स्वधर्मो विजयस्तस्य नाहवे स्यात् पराङ्मुखः । शस्त्रेण वैश्यान् रक्षित्वा धर्म्यमाहारयेद् बलिम् ॥ ११९ ॥

    His peculiar duty is conquest, and he must not turn back in danger; having protected the Vaisyas by his weapons, he may cause the legal tax to be collected;

  5. 120

    धान्येऽष्टमं विशां शुल्कं विंशं कार्षापणावरम् । कर्मोपकरणाः शूद्राः कारवः शिल्पिनस्तथा ॥ १२० ॥

    (Viz.) from Vaisyas one-eighth as the tax on grain, one-twentieth (on the profits on gold and cattle), which amount at least to one Karshapana; Sudras, artisans, and mechanics (shall) benefit (the king) by (doing) work (for him).