Kautilya's Arthashastra 8.4.23

8.4.23

deśavihāraḥ karmaśramam avadhārtham alpaṃ bhakṣayati bhakṣayitvā ca bhūyaḥ karmasu yogaṃ gacchati, rājavihāras tu svayaṃ vallabhaiś ca svayaṃgrāhapraṇayapaṇyāgārakāryopagrahaiḥ pīḍayatīti //

No, says Kautilya, a sportive country, taking to sports for relaxation from labour, causes only a trifling loss; and after enjoyment, it resumes work, whereas a sportive king causes oppression by showing indulgence to his courtiers, by seizing and begging, and by obstructing work in the manufactories.