य उद्धरेत्करं राजा राजा प्रजा धर्मेष्वशिक्षयन् ।
प्रजानां शमलं भुंक्ते भगं च स्वं जहाति सः ॥
A king who collects taxes also must let the subjects understand the value of Dharma. If not, he will be no greater than some one protecting in exchange for money. So, if he does not teach them the value of Dharma, it is as of he is eating their waste.