To give protection to the general mass of people who are citizens of the state is the prescribed occupational duty for a king. By acting in that way, the king in his next life shares one sixth of the result of the pious activities of the citizens. But a king or executive head of state who simply collects taxes from the citizens but does not give them proper protection as human beings has the results of his own pious activities taken away by the citizens, and in exchange for his not giving protection he becomes liable to punishment for the impious activities of his subjects.
Purport: If the king looks after the spiritual interests of the citizens, he can levy taxes without difficulties. In this way both the subjects and the king will be happy during this life, and in the next life the king will be able to share one sixth of the pious activities of the citizens. Otherwise, by levying taxes on the sinful citizens, he will have to share the reactions of their sinful activities.
