Modhapurana 7.39

Moḍhapurāṇa 7.39

kauṭilyaṃ na ca karttavyaṃ satyaṃ vācyaṃ sadaivahī
vaṃcanaṃ varjanaṃ teṣāṃ guravaste na saṃśayaḥ