247.  Water-citadels are those that are surrounded on all sides by a river or rivers, or the sea.  Earth-citadels are those that are built, on plains fortified with high walls and encircled with trenches all around.  Human-citadels are unfortified cities properly protected by guards and a loyal population.

248.  Nilakantha says that this has reference to the second variety of citadels mentioned in the previous verse.

249.  Such as banian, peepul, etc.  These afford refreshing shade to sunburnt travellers.

250.  ‘Take wisdom,’ i.e., consult with them.  ’Should not always wait upon them, etc.’ lest robbers should kill them, suspecting them to be depositories of the king’s wealth.

251.  The sense seems to be that if a sufficient margin of profit, capable of maintaining one at ease, be not left, one would refrain absolutely from work.  The king, therefore, in taxing the outturns of work, should leave such a margin of profit to the producers.

252.  The sense is that the subjects then, on occasions of their sovereign’s want, hasten to place their resources at his disposal.

253. i.e., without injuring the source.

254.  The Bengal reading of the first I me of this verse is vicious.  The Bombay reading kinchidanapadi (for Kasyanchidpadi) is the correct one.  The commentator explains that this has reference to alms, loans, and taxes.  Both the Bengal translators have made nonsense of this and the following verse.

255.  Karmabhedatah is explained differently by Nilakantha.  He thinks that it means ‘lest those acts suffer injury.’

256.  Anga is literally a part.  The idea, however, is that the wealthy form an estate in the realm.  Kakud is the hump of the bull.  The meaning, of course, is that the man of wealth occupies a very superior position.

257. i.e., before the Brahmanas get their fill.

258.  The Brahmanas are authorities for guiding other men.  When, therefore, a particular Brahmana leaves the kingdom, the people lose in him a friend, teacher, and guide.

259.  The king should dissuade in the manner indicated in verse 4.  If that does not suffice, and if the person intending to leave refers to the king’s previous neglect, the king should ask forgiveness and, of course, assign to him the means of maintenance.

260.  The original is elliptical in construction.  The etat of the first line has been supplied in the translation.  In rendering the second line, the second half should come first.  The Burdwan version, as usual, is erroneous.  K.P.  Singh’s also is incomplete and inaccurate.

261.  The word used is Dasyus, literally, robbers; here, enemies of society and order.

262.  Some texts read Yoddhyavyam for Boddhyavyam, and bhunjita for yunjita.

263. i.e., thou shouldst care for such opinion, without being angry with those that censure or blame thee.