Kautilya's Arthashastra 7.4.3

7.4.3

viśeṣas tu - guṇaikadeśe sthānam, svavṛddhiprāptyartham āsanam, upāyānām aprayoga upekṣaṇam //

Sthána (keeping quiet), ásana (withdrawal from hostility), and upekshana (negligence) are synonymous with the word ‘ásana,’ ‘neutrality.’ As to the difference between three aspects of neutrality:---Keeping quiet, maintaining a particular kind of policy is sthána; withdrawal from hostile actions for the sake of one’s own interests is ásana; and taking no steps (against an enemy) is upekshana.