Kaunapadanta considers a calamity to the army to be worse than a calamity to the treasury. One is dependent on the army for controlling allies and enemies, winning over an enemy’s army and reinforcing one’s own. In the absence of an army, the treasury is sure to be lost, whereas, even without finance, an army can be used not only to collect raw material and agricultural produce but also to seize enemy land. [Eventually,] the treasury can be replenished by the army. Being close to the king, the army is like the minister [and a calamity to it has to be ranked as high as that of a minister.]
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