பிறர் பொருளையும் தம் பொருள் போலக் காத்து, வியாபாரம் செய்தால் வியாபாரிகளுக்கு நல்ல வியாபார முறை ஆகும்.

பிறர் பொருளாக இருப்பினும் அதனைத் தன் பொருளைப் போலவே கருதி நேர்மையுடன் வாணிகம் செய்தலே வணிக நெறியெனப்படும்

பிறர் பொருளையும் தம் பொருள் போல் போற்றிச் செய்தால், அதுவே வாணிகம் செய்வோர்க்கு உரி‌ய நல்ல வாணிக முறையாகும்.

The true merchandize of merchants is to guard and do by the things of others as they do by their own

Kural 120 emphasizes the ethical conduct in business. The verse advises entrepreneurs and merchants to treat the goods and properties of others as if they were their own. It underscores the importance of honesty, integrity, and respect for other's belongings in trade. In essence, this verse is a moral guideline for merchants, suggesting that they should guard and safeguard the interests of their clients or customers as they would protect their own. This principle is not only applicable to the realm of business but extends to all forms of transactions and interactions where the property or interests of others are entrusted to someone. It emphasizes that a true merchant is not someone who merely engages in buying and selling goods for profit, but rather someone who upholds the principles of fairness, respect, and integrity in their dealings. It's this ethical conduct that truly distinguishes them as reputable and honorable merchants. This verse also indirectly emphasizes the concept of trust in business relationships. When a merchant treats the goods of others as their own, it builds trust in the business relationship, which is a foundational element for any successful business. In summary, Kural 120 encourages business practitioners to uphold ethical conduct, respect for other's property, and to foster trust in their professional relationships, portraying these attributes as the real essence of trade and commerce.