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The king should banish from the country the gossipmongers, the wicked, the thieves, the adulterers, the intoxicated, the violent, and the drinkers. || 100 ||
He should give the wealth collected from his country to the deserving, and support the lame, the bards, the actors, the deaf, the blind, etc. || 101 ||
Having given these instructions to his servants, the king should go to the Jain temple at the time of the evening prayer and perform the evening rituals. This is the conduct of a Kshatriya. || 102 ||
Now I will speak of the conduct of the Vaishyas, according to the Puranas. The four main duties of a Vaishya are writing and reading (Mapi), agriculture (Krishi), animal husbandry (Pasupalya), and commerce (Vanijya). || 103 ||
Having taken up the service of the king, he should keep the accounts of the country. He should record the income and expenditure of the kingdom, the conduct of the royal family, what the king has given to whom, and what he has consumed himself. || 104 ||
Similarly, the Vaishya should keep accounts of his own household, recording the daily expenses, income, money given to others, and money received from others. || 105 ||
He should also record the amount of grain, money, gold, cattle, and utensils in his possession, so that there is no doubt. || 106 ||