Kautilya's Arthashastra 7.13.4

7.13.4

vipulārambho hy amitram ucchidya pārṣṇigrāham ucchindyāt, nālpārambhaḥ saktacakraḥ //

Resources being equal, he who captures the rear of one who has made vast preparations gains more advantages for one who has made vast preparations has to put down the enemy in the rear only after destroying the frontal enemy, but not one whose preparations are made on a small scale and whose movements are, therefore, obstructed by the Circle of States.