The expenditure of a State turns out always to be at least equal to its income. This seems to have been the case in ancient times also.

Seeing this, Agastya said: "To accept any gift from this king, will be a hardship to the citizens. So, I shall seek else where," and the sage was about to leave. The king said that he would also accompany him and both of them went to another State where also they found the same state of affairs.

Vyasa thus lays down and illustrates the maxim that a king should not tax his subjects more than necessary for rightful public expenditure and that if one accepts as gift anything from the public revenues, one adds to the burden of the subjects to that extent.

Agastya thought he had better go to the wicked asura Ilvala and try his luck.  Ilvala and his brother Vatapi cherished an implacable hatred-towards brahmanas. They had curious plan for killing them. Ilvala would, with effective hospitality, invite a brahmana to a feast.