One verse

Srimad Bhagavatam 4.20.14

4.20.14

श्रेय: प्रजापालनमेव राज्ञो यत्साम्पराये सुकृतात् षष्ठमंशम् । हर्तान्यथा हृतपुण्य: प्रजाना- मरक्षिता करहारोऽघमत्ति ॥ १४ ॥

sreyah praja-palanam eva rajno yat samparaye sukrtat sastham amsam hartanyatha hrta-punyah prajanam araksita kara-haro ’gham atti

sreyah
auspicious
praja-palanam
ruling over the general mass of people
eva
certainly
rajnah
for the king
yat
because
samparaye
in the next birth
su-krtat
from the pious activities
sastham amsam
one-sixth part
harta
collector
anyatha
otherwise
hrta-punyah
being bereft of the results of pious activities
prajanam
of the citizens
araksita
one who does not protect
kara-harah
tax collector
agham
sin
atti
receives or suffers

To give protection to the general mass of people who are citizens of the state is the prescribed occupational duty for a king. By acting in that way, the king in his next life shares one sixth of the result of the pious activities of the citizens. But a king or executive head of state who simply collects taxes from the citizens but does not give them proper protection as human beings has the results of his own pious activities taken away by the citizens, and in exchange for his not giving protection he becomes liable to punishment for the impious activities of his subjects.