Kautilya's Arthashastra 8.1.45

8.1.45

svāminaś cāsannavṛttitvād amātyasadharmā daṇḍaḥ" iti //

Kaunapadanta says that of distress due to want of finance or to an inefficient army, that which is due to the want of an efficient army is more serious; for control over one's own friends and enemies, the winning over the army of an enemy, and the business of administration are all dependent upon the army. In the absence of the army, it is certain that the treasury will be lost, whereas lack of finance can be made up by procuring raw products and lands or by seizing an enemy's territory.