Considerations about Loss of Men, Wealth and Profit entails in chapter IV of Book IV in Arthashastra, that whenever there is loss of trained men it is considered as loss of men; whenever there is diminution of gold and grains, it is included as loss of Wealth; and when ever the expected profit over reads both of these then Arthashastra claims that this the right time that one should march against the enemy`s army. The chapter further provides certain characteristics of expected profit which claims that the profit which is receivable, which is to be returned, which pleases all, that which excites hatred, which is realised in short time, which entails little loss of men to earn, which entails little loss wealth to earn, and which is vast, productive, harmless, just and which comes first; which is easily acquired and secured without the necessity of returning it, is primarily known as receivable while the one of reverse nature is called repayable, and whoever goes to receive the second type is close to destruction.
Considerations about Loss of Men, Wealth and Profit further explains that if a conqueror thinks that by taking a repayable profit he shall be able to exploit his enemy`s treasury, army as well as other resources, and will exploit his mines, timber, irrigation work and elephant forests, he shall be able to impoverish his enemy and force its people to migrate to other places thus breaking their strong base which can never unite to oppose the conqueror. In such an effort the conqueror shall not only cause loss to the enemy but also take his repayable profits. As such it has been explained in Arthashastra, that a virtuous king should receive from the wicked only that form of profit which pleases all. While the profit which is received on the advice of wicked ministers shall not please all; also the profit which is received without caring for the wicked ministers shall also not impress all. Rather the profit received, of the reverse nature shall please everyone.
Considerations about Loss of Men, Wealth and Profit then includes that the profit which is acquired by mere marching is what is acquired soon; which is to be realised by negotiation entails little loss of men; which requires merely the expenditure of provisions, entails little loss of wealth; which is immediately of considerable value is vast; which is the source of wealth is productive; which is attained with no troubles is harmless; which is acquired best is just; which is acquired without any hindrance from allies is profit coming first. As such Work of an Invader includes that when the profit from two sources is equal, then he should consider the place and time; strength and means required to be acquired; affection and disaffection caused by it; intrigue and absence of intrigue involved in it; its nearness and the distance, its presents and future effects; its constant worth or worthlessness; its plentiful ness or usefulness; then he should accept only that profit which is acquired from the above good characteristics.
Considerations about Loss of Men, Wealth and Profit lays down that obstruction to profit are anger, passion, timidity, mercy, bashfulness, living like one who is not an Arya, haughtiness, pity, desire of the other world, strict adherence to virtuous life, deception, neediness, envy, negligence of what is in hand, generosity, want of faith, fear, inability to endure cold, heat and rain, and faith in auspiciousness of stars.
Thus, Kautilya stresses that only the capable shall be able to acquire real wealth through the path of virtue and honesty and will reach a level of profit which shall be pleasing to all.
