Bhagavatapurana 4.20.14

4.20.14

śreyaḥ prajā-pālanam eva rājño yat sāmparāye sukṛtāt ṣaṣṭham aṃśam /
hartānyathā hṛta-puṇyaḥ prajānām arakṣitā kara-hāro 'gham atti //

14. To protect his subjects is the most profitable duty of a king; for, in the heavenly world he has thereby a claim for a sixth part of their merit; otherwise, if he levies only the tax without protecting them, he loses his own merit, and eats their sin (the consequence of their sinful deeds;)