Of attacks from the rear and front, that which affords opportunities of carrying on a treacherous fight (mantrayuddha) is preferable.

This explains the destruction of other enemies and wild tribes:

Enemies being of equal description, he who attacks the rear of one who has gone against a virtuous king gains more advantages, for one who has gone against a virtuous king will incur the displeasure of even his own people, whereas one who has attacked a wicked king will endear himself to all.

When there are two enemies, one engaged in attacking a friend and another an enemy, he who attacks the rear of the latter gains more advantages: for one who has attacked a friend will, after easily making peace with the friend, proceed against the rear-enemy; for it is easier to make peace with a friend than with an enemy.

This explains the consequences of capturing the rear of those who have marched against an extravagant king or a king living from hand to mouth, or a niggardly king.

Preparations being equal, he who captures the rear of one who has marched out with all the resources gains more advantages; for one whose base is undefended is easy to be subdued, but not one who has marched out with a part of the army after having made arrangements to defend the rear.

WHEN the conqueror and his enemy simultaneously proceeded to capture the rear of their respective enemies who are engaged in an attack against others, he who captures the rear of one who is possessed of vast resources gains more advantages (atisandhatte); for one who is possessed of vast resources has to put down the rear-enemy only after doing away with one's frontal enemy already attacked, but not one who is poor in resources and who has not realised the desired profits.

My teacher says that in an open war, both sides suffer by sustaining a heavy loss of men and money; and that even the king who wins a victory will appear as defeated in consequence of the loss of men and money.

This explains the cases of other enemies described before.

When the conqueror and his enemy are desirous of catching hold of a madhyama king and attack the latter's rear, then he who in his attempt to enforce the promised payment separates the madhyama king from the latter's friend and obtains, thereby, an enemy as a friend, gains more advantages; for an enemy compelled to sue for peace will be of greater help than a friend compelled to maintain the abandoned friendship.

When there are two kings, one engaged in destroying a friend, and another an enemy, he who attacks the rear of the former gains more advantages; for one who is engaged in destroying an enemy will have the support of his friends and will thereby put down the rear-enemy, but not the former who is engaged in destroying his own side.

Loss of men and money being equal, he who entirely destroys first his frontal enemy, and next attacks his rear-enemy gains more advantages; when both the conqueror and his enemy are severally engaged in destroying their respective frontal enemies, he who destroys a frontal enemy of deep rooted enmity and of vast resources, gains more advantages.

When the conqueror and his enemy in their attack against the rear of an enemy mean to enforce the payment of what is not due to them, he whose enemy has lost considerable profits and has sustained a great loss of men and money gains more advantages; when they mean to enforce the payment of what is due to them, then he whose enemy has lost profits and army, gains more advantages.

When the assailable enemy is capable of retaliation and when the assailant's rear-enemy, capable of augmenting his army and other resources, has entrenched himself on one of the assailant's flanks, then the rear-enemy gains more advantages; for a rear enemy on one of the assailant's flanks will not only become a friend of the assailable enemy, but also attack the base of the assailant, whereas a rear-enemy behind the assailant can only harass the rear.

Troops taken being of equal strength, he who captures the rear of one who has gone against a wandering enemy gains more advantages; for one who has marched out against a wandering enemy has to put down the rear-enemy only after obtaining an easy victory over the wandering enemy; but not one who has marched out against an entrenched enemy, for one who has marched out against an entrenched enemy will be repelled in his attack against the enemy's forts and will, after his return, find himself between the rear-enemy, and the frontal enemy who is possessed of strong forts.

The same reasons hold good in the case of those who have marched against their own friends.

This explains the attempt to catch hold of a neutral king.

No, says Kautilya, even at considerable loss of men and money, the destruction of an enemy is desirable.

[Thus ends Chapter XIII, "Considerations about an Enemy in the Rear," in Book VII, “The End of the Six-fold Policy” of the Arthasástra of Kautilya. End of the hundred and eleventh chapter from the beginning.]

Resources being equal, he who captures the rear of one who has made vast preparations gains more advantages for one who has made vast preparations has to put down the enemy in the rear only after destroying the frontal enemy, but not one whose preparations are made on a small scale and whose movements are, therefore, obstructed by the Circle of States.