The king is Yama himself.  He is, O Mandhatri, the god (incarnate) unto all that are righteous.  By subduing his senses he succeeds in acquiring great affluence.  By not subduing them he incurs sin.[275] Paying proper honours unto Ritwijas and priests and preceptors, and doing good offices unto them constitute the duty of the king.  Yama governs all creatures without observing distinctions.  The king should imitate him in his behaviour by restraining all his subjects duly.  The king is said to resemble the Thousand-eyed (Indra) in every respect.  That, O bull among men, should be regarded as righteousness which is regarded as such by him.  Thou shouldst, without being heedless, cultivate forgiveness, intelligence, patience, and the, love of all creatures.  Thou shouldst also ascertain the strength and weakness of all men and learn to distinguish between right and wrong.  Thou shouldst conduct thyself with propriety towards all creatures, make gifts, and utter agreeable and sweet words.  Thou shouldst maintain the residents of thy city and the provinces in happiness.  A king who is not clever, never succeeds in protecting his subjects.  Sovereignty, O sire, is a very happy burthen to bear.  Only that king who is possessed of wisdom and courage, and who is conversant with the science of chastisement, can protect a kingdom.  He, on the other hand, who is without energy and intelligence, and who is not versed in the great science, is incompetent to bear the burthen of sovereignty.  Aided by ministers of handsome features and good birth, clever in business, devoted to their master, and possessed of great learning, thou shouldst examine the hearts and acts of all men including the very ascetics in the forests.  Conducting thyself thus, thou wilt be able to learn the duties of all orders of men.  That will aid thee in observing thy own duties, whether when thou art in thy country or when thou repairest to other realms.  Amongst these three objects, viz., Virtue, Profit, and Pleasure, Virtue is the foremost.  He that is of virtuous soul obtains great happiness both here and hereafter.  If men be treated with honour, they can abandon (for the sake of the honour thou mayst give them) their very wives and sons.  By attaching good men to himself (by doing good offices unto them), by gifts, sweet words, heedfulness and purity of behaviour, a king may win great prosperity.  Do not, therefore, O Mandhatri, be heedless to these qualities and acts.  The king should never be heedless in looking after his own laches, as also after those of his foes.  He should act in such a way that his foes may not be able to detect his laches, and he should himself assail them when theirs are visible.  This is the way in which Vasava, and Yama, and Varuna, and all the great royal sages have acted.  Do thou observe the same conduct.  Do thou, O great king, adopt this behaviour which was followed by those royal sages.  Do thou soon, O bull of Bharata’s race, adept this heavenly road.  The gods, the Rishis, the Pitris, and the Gandharvas, possessed of great energy, sing the praises, both here and hereafter, of that king whose conduct is righteous.’