The Colas c12.11

c12.11

shows a firm grasp on the part of the author of the fundamentally moral foundations of political independence. Again, the same combination of shrewd practical wisdom and high political principle characterises his discussion of the place of treasure in state life,¹⁶ and in this section we have the remarkable statement that the king’s treasury is replenished from three sources¹⁷—land-tax, customs and tolls, conquest. And in striking contrast to Kauṭilya’s maxims on *praṇaya* (‘benevolences’), is the sound rule of Tiruvaḷḷuvar:¹⁸