If they complain of the heaviness (of the revenue) or of diseases, or dearth of water, or excess of water or of a change in the condition of the land either due to flood or to drought, you should remit the revenue to the extent that you hope will improve their position. The remission granted by you for the removal of distress from them should not be grudged by you, because it is an investment which they will return to you in the shape of the prosperity of your country and the progress of your domain in addition to earning their praise and happiness for meeting out justice to them. You can depend upon their strength because of the investment made by you in them through catering to their convenience, and can have confidence in them because of the justice extended to them by being kind to them. After that, circumstances may so turn that you may have to ask for their assistance, when they will bear it happily, for prosperity is capable of hearing whatever you load on it. The ruin of the land is caused by the poverty of the cultivators, while the cultivators become poor when the officers concentrate on the collection (of money), having little hope for continuance (in their posts) and deriving no benefit from objects of warning.