Written by London Swaminathan
Date: 30 December 2018
GMT Time uploaded in London –9-35 am
Post No. 5856

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Manu’s administrative skill is revealed in chapter seven; the world praised him for his ideas on administration, taxing, spies and ambassadors.

His first four slokas given below are applicable to anyone who wants to succeed in life.

Britain and other western countries follow one sixth taxing– 17.5% until today. This is in all Tamil and Sanskrit books of ancient India. Manu says beautifully about taxing- Tax the people in three ways:-

Like a leech

Like a calf

Like a bee

For highly paid staff, suck like a leech (60% tax)

For middle income groups take tax like calf (20% tax)

For the low income group take (nectar) like a bee! (it helps the plants in pollination and the flowers never lose anything! Actually they are not taxed at all).

Tiru Valluvar, author of Tamil Veda has borrowed all the ideas in this section and repeated them in Tirukkural.

The commentators on this section quote widely from another Sanskrit treatise Nitisara of Kamandaki.

Here are the interesting matter in bullet points

We continue here with the Seventh chapter slokas 99 to 160.

1.Sloka 7-99-102 BEAUTIFUL ADVICE

The advice given to kings is applicable to anyone who wants to succeed in life politically or financially.


All the ideas put forth by Manu here are in Tamil Tiruukral under Royalty (chapters 39-63), State Cabinet (chapters 64 to 73) politics (chapters 74 to 78) and Alliance (Tirukkural chapters 79-95).

Great scholars like V R Ramachandra Dikshitar, Dr Nagaswamy and others have written books on it. Some of the couplets in Tirukkural are verbatim translations of Manu!

About awarding death sentence and using Force, Valluvar follows Manu (Kolaiyir Kodiaaarai Venthoruththal…..).

(About the age of Valluvar and Manu, I have already written; Valluvar came several centuries after Manu)

3.Manu’s slokas 7-110 to 7-120 are about organisation in Administration

4.Animal similes

Tortoise and Heron similes are used by Krishna in Bhagavad Gita, Valluvar in Tirukkural and Bhartruhari, Tirumular etc.

See Manu’s use of Tortoise, Heron, Lion, Wolf, Leech, Calf and Bee in slokas 105, 106,129.

Commentators give lot of information on these similes! Very interesting!

5.Protect Vedic Scholars

Manu says it in sloka 7-135. Tamil Veda author Tiruvalluvar also warns rulers, if the king doesn’t rule properly, “Cows won’t give milk, Brahmins will forget Vedas” (aapayan kundrum, aru thozilor nuul marappar)

6. Hindu scriptures always insist one sixth of one’s income as tax. This is followed by many countries even today

7.Who is a Dasyu?

Manu explains Dasyus as Thieves and Robbers. Kalidasa also followed it in Shakuntala. In addition to sloka 7-143, Manu explains who is a Dasyu in chapter 10 as well. We will see it later. Foreigners deliberately called Dravidians and aborigines as Dasyus. They did it to divide the Hindu society. Every society in the world has goodies and baddies- Devas and Asuras, Angels and Demons. But foreigners deliberately interpreted Dravidians and aborigines as Dasyus. Dasyus are baddies in a society.

8.Warning about women!

Manu’s sloka 7-150 warns about keeping parrots and women in secret political consultations. This is found in all ancient Tamil and Sanskrit books, probably in other cultures as well.

9.Slokas 7-153 ++ talk about Spies and Ambassadors which we see in Ramayana and Mahabharata as well. This shows India was the most advanced civilization in the ancient world.  To achieve such a maturity, India must have existed several thousand years before the Babylonian, Egyptian and Greek civilizations.

10.Sloka 7-125 shows that women were working in those days. Pay structure is also discussed.


Now we continue with the Seventh Chapter of Manu Smrti:-

Manu Smrti Chapter 7 contd.

Instructions to a King


7-99. Let him strive to gain what he has not yet gained;

what he has gained let him carefully preserve;

let him augment what he preserves, and

what he has augmented let him bestow on worthy men.

100. Let him know that these are the four means for securing the aims of human (existence); let him, without ever tiring, properly employ them.

101. What he has not yet gained, let him seek to gain by his army; what he has gained, let him protect by careful attention; what he has protected, let him augment by various modes of increasing it; and what he has augmented, let him liberally bestow on worthy men.

7-102. Let him be ever ready to strike,

his prowess constantly displayed, and

his secrets constantly concealed, and

let him constantly explore the weaknesses of his foe.

103. Of him who is always ready to strike, the whole world stands in awe; let him therefore make all creatures subject to himself even by the employment of force.

104. Let him ever act without guile, and on no account treacherously; carefully guarding himself, let him always fathom the treachery which his foes employ.


7-105. His enemy must not know his weaknesses, but he must know the weaknesses of his enemy; as the tortoise hides its limbs, even so let him secure the members of his government against treachery, let him protect his own weak points.


7-106. Let him plan his undertakings patiently meditating like a heron; like a lion, let him put forth his strength; like a wolf, let him snatch (his prey); like a hare, let him double in retreat.

107. When he is thus engaged in conquest, let him subdue all the opponents whom he may find, by the (four) expedients, conciliation and the rest.

108. If they cannot be stopped by the three first expedients, then let him, overcoming them by force alone, gradually bring them to subjection.


109. Among the four expedients, conciliation and the rest, the learned always recommend conciliation and the employment of force for the prosperity of kingdoms.


7-110. As the weeder plucks up the weeds and preserves the corn, even so let the king protect his kingdom and destroy his opponents.

111. That king who through folly rashly oppresses his kingdom, (will), together with his relatives, ere long be deprived of his life and of his kingdom.

112. As the lives of living creatures are destroyed by tormenting their bodies, even so the lives of kings are destroyed by their oppressing their kingdoms.

113. In governing his kingdom let him always observe the (following) rules; for a king who governs his kingdom well, easily prospers.

114. Let him place a company of soldiers, commanded (by a trusty officer), the midst of two, three, five or hundreds of villages, (to be) a protection of the kingdom.

ORGANISE 10, 20, 100, 1000

7-115. Let him appoint a lord over (each) village, as well as lords of ten villages, lords of twenty, lords of a hundred, and lords of a thousand.

116. The lord of one village himself shall inform the lord of ten villages of the crimes committed in his village, and the ruler of ten (shall make his report) to the ruler of twenty.

117. But the ruler of twenty shall report all such (matters) to the lord of a hundred, and the lord of a hundred shall himself give information to the lord of a thousand.

118. Those (articles) which the villagers ought to furnish daily to the king, such as food, drink, and fuel, the lord of one village shall obtain.

119. The ruler of ten (villages) shall enjoy one kula (as much land as suffices for one family), the ruler of twenty five kulas, the superintendent of a hundred villages (the revenues of) one village, the lord of a thousand (the revenues of) a town.

120. The affairs of these (officials), which are connected with (their) villages and their separate business, another minister of the king shall inspect, (who must be) loyal and never remiss;


7-121. And in each town let him appoint one superintendent of all affairs, elevated in rank, formidable, (resembling) a planet among the stars.

122. Let that (man) always personally visit by turns all those (other officials); let him properly explore their behaviour in their districts through spies (appointed to) each.

123. For the servants of the king, who are appointed to protect (the people), generally become knaves who seize the property of others; let him protect his subjects against such (men).

124. Let the king confiscate the whole property of those (officials) who, evil-minded, may take money from suitors, and banish them.


7-125. For women employed in the royal service and for menial servants, let him fix a daily maintenance, in proportion to their position and to their work.

126. One pana must be given daily as wages to the lowest, six to the highest, likewise clothing every six months and one drona of grain every month.

127. Having well considered the rates of purchase and of sale, the length of the road, the expense for food and condiments, the charges of securing the goods, let the king make the traders pay duty.

128. After (due) consideration the king shall always fix in his realm the duties and taxes in such a manner that both he himself and the man who does the work receive (their due) reward.


7-129. As the leech, the calf, and the bee take their food little by little, even so must the king draw from his realm moderate annual taxes.

130. A fiftieth part of the increments on cattle and gold may be taken by the king, and the eighth, sixth, or twelfth part of the crops.

131. He may also take the sixth part of trees, meat, honey, clarified butter, perfumes, (medical) herbs, substances used for flavouring food, flowers, roots, and fruit;

132. Of leaves, pot-herbs, grass, objects made of cane, skins, of earthen vessels, and all articles made of stone.


7-133. Though dying with want, a king must not levy a tax on Srotriyas/ VEDIC PRIESTS , and no Srotriya, residing in his kingdom, must perish from hunger.

134. The kingdom of that king, in whose dominions a Srotriya pines with hunger, will even, ere long, be afflicted by famine.

135. Having ascertained his learning in the Veda and (the purity of) his conduct, the king shall provide for him means of subsistence in accordance with the sacred law, and shall protect him in every way, as a father protects the lawful son of his body.

136. Whatever meritorious acts such a Brahmana performs under the full protection of the king, thereby the king’s length of life, wealth, and kingdom increase.

137. Let the king make the common inhabitants of his realm who live by traffic, pay annually some trifle, which is called a tax.

138. Mechanics and artisans, as well as Sudras who subsist by manual labour, he may cause to work for himself one day in each month.


7-139. Let him not cut up his own root by levying no taxes, nor the root of other men by excessive greed; for by cutting up his own root or theirs, he makes himself or them wretched.

140. Let the king, having carefully considered each affair, be both sharp and gentle; for a king who is both sharp and gentle is highly respected.

141. When he is tired with the inspection of the business of men, let him place on that seat of justice his chief minister, who must be acquainted with the law, wise, self-controlled, and descended from a noble family.

142. Having thus arranged all the affairs (of) his (government), he shall zealously and carefully protect his subjects.


7-143. That monarch whose subjects are carried off by robbers (Dasyu) from his kingdom, while they loudly call for help, and he and his servants are quietly looking on, is a dead and not a living king.

144. The highest duty of a Kshatriya is to protect his subjects, for the king who enjoys the rewards, just mentioned, is bound to discharge that duty.

145. Having risen in the last watch of the night, having performed the rite of personal purification, having, with a collected mind, offered oblations in the fire, and having worshipped Brahmanas, he shall enter the hall of audience which must possess the marks considered auspicious for a dwelling.


7-146. Tarrying there, he shall gratify all subjects who come to see him by a kind reception and afterwards dismiss them; having dismissed his subjects, he shall take counsel with his ministers.

147. Ascending the back of a hill or a terrace, and retiring there in a lonely place, or in a solitary forest, let him consult with them unobserved.

148. That king whose secret plans other people, though assembled (for the purpose), do not discover, will enjoy the whole earth, though he be poor in treasure.

149. At the time of consultation let him cause to be removed idiots, the dumb, the blind, and the deaf, animals, very aged men, women, barbarians, the sick, and those deficient in limbs.


7-150. Such despicable persons, likewise animals, and particularly women betray secret council; for that reason he must be careful with respect to them.

151. At midday or at midnight, when his mental and bodily fatigues are over, let him deliberate, either with himself alone or with his ministers, on virtue, pleasure, and wealth,

152. On reconciling the attainment of these aims which are opposed to each other, on bestowing his daughters in marriage, and on keeping his sons from harm,


7-153. On sending ambassadors, on the completion of undertakings (already begun), on the behaviour of (the women in) his harem, and on the doings of his spies.

154. On the whole eightfold business and the five classes of spies, on the goodwill or enmity and the conduct of the circle of neighbours he must carefully reflect.

155. On the conduct of the middlemost prince, on the doings of him who seeks conquest, on the behaviour of the neutral king, and on that of the foe let him sedulously meditate.


7-156. These (four) constituents (prakriti, form), briefly (speaking), the foundation of the circle (of neighbours); besides, eight others are enumerated (in the Institutes of Polity) and (thus) the (total) is declared to be twelve.

157. The minister, the kingdom, the fortress, the treasury, and the army are five other constituent elements of the circle; for, these are mentioned in connexion with each of the first twelve; thus the whole circle consists, briefly speaking, of seventy-two constituent parts.

158. Let (the king) consider as hostile his immediate neighbour and the partisan of (such a) foe, as friendly the immediate neighbour of his foe, and as neutral (the king) beyond those two.

159. Let him overcome all of them by means of the (four) expedients, conciliation and the rest, (employed) either singly or conjointly, (or) by bravery and policy (alone).

160. Let him constantly think of the six measures of royal policy (guna, viz.) alliance, war, marching, halting, dividing the army, and seeking protection.