The whole administrative system is arranged for the purpose of going back home, back to Godhead. Brahma is the representative of the Supreme Personality of Godhead, and Manu is the representative of Brahma. Similarly, all other kings on different planets of the universe are representatives of Manu. The lawbook for the entire human society is the Manu-Samhita, which directs all activities towards the transcendental service of the Lord. Every king, therefore, must know that his responsibility in an administration is not merely to exact taxes from the citizens but to see personally that the citizens under him are being trained in Vishnu worship. Everyone must be educated in Vishnu worship and engaged in the devotional service of Hrsikesa, the owner of the senses. The conditioned souls are meant not to satisfy their material senses but to satisfy the senses of Hrsikesa, the Supreme Personality of Godhead. That is the purpose of the complete administrative system. One, who knows this secret, as disclosed here in the version of Brahma, is the perfect administrative head. One who does not know this is a show-bottle administrator. By training the citizens in the devotional service of the Lord, the head of a state can be free in his responsibility; otherwise, he will fail in the onerous duty entrusted to him and thus be punishable by the supreme authority. There is no other alternative in the discharge of administrative duty.
Source: A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, Third Canto, Chapter 13 – Text 12