Thirukkural-On Wealth-On Right Forethought-Kural 461

The cost of sure destruction, possible acquisition as well as ultimate returns
Should be considered before launching any action.

In every action, Rajaji would say, there are three elements – loss, acquisition and value. The quality and measure of each of the elements should be weighed before undertaking any action.

V V S Iyer speaks of the need to consider the input involving considerable wastage, out put by way of acquisition and profit that an undertaking will yield. This is more or less in line with the modern management principles.

The learned commentators including Parimel Azhagar, emphasise the phrase 'Valipayakkum udhiyam'. To my mind this means, 'legitimate return of approved, present and future utility, to the king and his people.

In this connection, attention is drawn to Kural 44, in which Valluvar emphasised the concept of 'Paliyancippattun' – 'faultless" earning and generous sharing for the individual.

In this Kural, the king is directed to consider as the third and final element, 'Valipayakkum udhiyam) (i.e.) legitimate return of approved utility.

Both these would highlight Thiruvalluvar"s ethical approach to problems of general benefit for the individual as well as the king.