Kautilya's Arthashastra 7.12.34

7.12.34

karma labdhvā viśiṣṭaḥ syād ity uktāḥ karmasaṃdhayaḥ //E

Hence the conqueror should find out such fort-building and other works as, instead of being expensive, are productive of greater profit and power. Such is the nature of agreements for undertaking works.