The next important concept about the king was that he was a servant of the people. An early Dharmasutra writer remarked that the king was essentially a servant, and that the sixteen per cent tax was his remuneration. Kautilya mentions how the king was equivalent to his soldiers, both receiving different remuneration and entitled to share the nation's wealth. Narada also considers taxation as the king's salary for protecting the people. Since the people pay the king a fair remuneration, the king must serve them. Sukra describes the king as both master and servant of the people.