The Book of Poruḷ, in full Poruṭpāl (Tamil: பொருட்பால்; 'division of wealth' or 'polity'), also known as the Book of Wealth, Book of Polity, the Second Book or Book Two in translated versions, is the second of the three books or parts of the Kural literature, authored by the ancient Indian philosopher Valluvar. Written in High Tamil distich form, it has 70 chapters each containing 10 kurals or couplets, making a total of 700 couplets all dealing with statecraft. Poruḷ, which means both 'wealth' and 'meaning', correlates with the second of the four ancient Indian values of dharma, artha, kama and moksha. The Book of Poruḷ deals with polity, or virtues of an individual with respect to the surroundings, including the stately qualities of administration, wisdom, prudence, nobility, diplomacy, citizenship, geniality, industry, chastity, sobriety and teetotalism, that is expected of every individual, keeping aṟam or dharma as the base.

Etymology and meanings Poruḷ is the Tamil word that corresponds to the Sanskrit term 'artha', and pāl refers to 'division'. Similar to its cousins aṟam (dharma), inbam (kama), and veedu (moksha), poruḷ as a concept includes multiple meanings, rendering it almost impossible to capture its meaning in a single word in any non-Indian language. The term artha, however, is common to all Indian languages.

As one of the four mutually non-exclusive aims of human life in Indian philosophy called the Puruṣārtha,See: A. Sharma (1982), The Puruṣārthas: a study in Hindu axiology, Michigan State University, , pp 9–12; See review by Frank Whaling in Numen, Vol. 31, 1 (Jul., 1984), pp. 140–142; A. Sharma (1999), The Puruṣārthas: An Axiological Exploration of Hinduism, The Journal of Religious Ethics, Vol. 27, No. 2 (Summer, 1999), pp. 223–256; Chris Bartley (2001), Encyclopedia of Asian Philosophy, Editor: Oliver Learman, , Routledge, Article on Purushartha, pp 443 poruḷ literally translates as "meaning, sense, goal, purpose or essence" depending on the context.See: Sanskrit English Dictionary University of Kloen, Germany (2009) Karl Potter (1998), Encyclopedia of Indian Philosophies, Volume 3, , Motilal Banarsidass, pp 610 (note 17) Poruḷ is also a broader concept in the scriptures of Hinduism. As a concept, it has multiple meanings, all implying "means of life", activities and resources that enable one to be in a state one wants to be in.

Poruḷ applies to both an individual and a government. In an individual's context, poruḷ includes wealth, career, activity to make a living, financial security and economic prosperity. At government level, poruḷ includes social, legal, economic and worldly affairs. Proper pursuit of it is considered an important and necessary objective of both the individual and the government.

John Lochtefeld describes artha as the means of life, and includes material prosperity. Karl Potter explains it as an attitude and capability that enables one to make a living, to remain alive, to thrive as a free person. It includes economic prosperity, security and health of oneself and those one feels responsible for.Scott Walsworth and Suresh Kalagnanam (2013), Applying the Hindu four stage life cycle model to human resource management, International Journal of Indian Culture and Business Management, Volume 6, Number 4, pp. 507–519 Artha includes everything in one's environment that allows one to live. It is neither an end state nor an endless goal of aimlessly amassing money, claims Karl Potter, rather it is an attitude and necessary requirement of human life. In a different viewpoint, John Koller suggests artha is not an attitude, rather it is one of the necessities of human life. A central premise of Hindu philosophy, claims Koller, is that every person should live a joyous and pleasurable life, that such fulfilling life requires every person's needs and desires be acknowledged and fulfilled, that needs can only be satisfied through activity and when sufficient means for those activities are available. Artha, then, is best described as pursuit of activities and means necessary for a joyous and pleasurable life. Daya Krishna views artha as a subset of kama and karma.

Vatsyayana in Kama Sutra defines artha as the acquisition of arts, land, cattle, wealth, equipages and friends. He explains, artha is also protection of what is already acquired, and the increase of what is protected.The Hindu Kama Shastra Society (1925), The Kama Sutra of Vatsyayana, University of Toronto Archives, pp. 8 Gavin Flood explains artha as "worldly success" without violating dharma (moral responsibility), kama (love) and one's journey towards moksha (spiritual liberation). Flood clarifies that artha in ancient Hindu literature, as well as purushartha, is better understood as a goal of Man (not a man). In other words, it is one of the four purposes of human life. The survival and the thriving of humans requires artha—that is, economic activity, wealth and its creation, worldly success, profit, political success and all that is necessary for human existence.

Medieval commentators such as Pariperumal, Ilampooranar, and Nacchinarkkiniyar define porul as essential elements of a state. Pariperumal's definition to porul provides an overall synopsis to the chapters of the Book of Porul. According to S. N. Kandasamy, within the Kural literature the term poruḷ takes various meanings, including asset, meaning, possession, wealth, good result, virtue, quality, reality, deed, importance or essentiality, and good things. Kandasamy further states that despite all the vast variations in meaning, the term poruḷ primarily means the ultimate reality.

The book and its chapters The Book of Poruḷ talks about the interpersonal skills of an individual that are essential to lead a meaningful life in the society. It covers both political and economic matters. With 70 chapters, the Book of Poruḷ is the largest of the three books of the Kural text. The chapters chiefly deal with polity and administration, including citizenship and social relations, in a manner similar to the Hindu text Arthasastra. According to Czech Indologist Kamil Zvelebil, Valluvar "undoubtedly" bases some of his teachings in the Book of Poruḷ on the then extant Sanskrit works such as the Arthashastra. The text insists on a royalty with ministers bound to a code of ethics and a system of justice rather than democracy. In the words of K. V. Nagarajan, the king, according to Valluvar, is assigned the "role of producing, acquiring, conserving, and dispensing wealth". The king's duty is to provide a just rule, be impartial and have courage in protecting his subjects and in meting out justice and punishment. Valluvar insists that an army has a duty to kill in battle, and a king must execute criminals for justice, but does so only after emphasizing non-killing as every individual's personal virtue in the Book of Aṟam. The book also cautions against tyranny, oppression and nepotism, with the suggestion that such royal behavior ultimately results in disasters, depletes the state's wealth and ultimately results in the loss of power and prosperity. The book, in a social and political context, recommends a death sentence for the wicked only as a means of justice. Valluvar presents his theory of state using six elements: army (patai), subjects (kuti), treasure (kul), ministers (amaiccu), allies (natpu), and forts (aran), recommending forts and other infrastructure, supplies and food storage in preparation for siege. A king and his army must always be ready for war, and should launch a violent offensive, at the right place and right time, when the situation so demands and particularly against corrupt kingdoms. A good and strong kingdom must be protected with forts made of thick, high and impenetrable walls. The text recommends a hierarchical military organization staffed with fearless soldiers who are willing to die in war.

As with Books I and III of the Kural text, the author did not group the chapters under any subdivisions. However, the ten medieval commentators, who were the first to write commentaries about the Tirukkural, divided the Book of Poruḷ variously between three and six portions. For example, while Parimelalhagar divides the book into three parts, namely, kingship (royalty), elements of sovereignty (angas or limbs of the state) and common duties, other medieval scholars have divided the Book of Poruḷ into five or even six portions.

Book Two—Wealth (பொருட்பால் Poruṭpāl) Chapter 39. The Greatness of a King (இறைமாட்சி iṟaimāṭci): 381–390 Chapter 40. Learning (கல்வி kalvi): 391–400 Chapter 41. Ignorance (கல்லாமை kallāmai): 401–410 Chapter 42. Hearing (கேள்வி kēḷvi): 411–420 Chapter 43. Knowledge Possession (அறிவுடைமை aṟivuṭaimai): 421–430 Chapter 44. Error Correction (குற்றங்கடிதல் kuṟṟaṅkaṭital): 431–440 Chapter 45. Seeking the Aid of Great Men (பெரியாரைத் துணைக்கோடல் periyārait tuṇaikkōṭal): 441–450 Chapter 46. Avoiding Mean Associations (சிற்றினஞ்சேராமை ciṟṟiṉañcērāmai): 451–460 Chapter 47. Acting after due Consideration (தெரிந்து செயல்வகை terintuceyalvakai): 461–470 Chapter 48. The Knowledge of Power (வலியறிதல் valiyaṟital): 471–480 Chapter 49. Knowledge of Apt Timing (காலமறிதல் kālamaṟital): 481–490 Chapter 50. Knowledge of Location (இடனறிதல் iṭaṉaṟital): 491–500 Chapter 51. Selection and Confidence (தெரிந்து தெளிதல் terintuteḷital): 501–510 Chapter 52. Selection and Employment (தெரிந்து வினையாடல் terintuviṉaiyāṭal): 511–520 Chapter 53. Cherishing One's Kindred (சுற்றந்தழால் cuṟṟantaḻāl): 521–530 Chapter 54. Unforgetfulness (பொச்சாவாமை poccāvāmai): 531–540 Chapter 55. The Right Sceptre (செங்கோன்மை ceṅkōṉmai): 541–550 Chapter 56. The Cruel Sceptre (கொடுங்கோன்மை koṭuṅkōṉmai): 551–560 Chapter 57. Absence of Terrorism (வெருவந்த செய்யாமை veruvantaceyyāmai): 561–570 Chapter 58. Benignity (கண்ணோட்டம் kaṇṇōṭṭam): 571–580 Chapter 59. Detectives (ஒற்றாடல் oṟṟāṭal): 581–590 Chapter 60. Energetics (ஊக்கமுடைமை ūkkamuṭaimai): 591–600 Chapter 61. Unsluggishness (மடியின்மை maṭiyiṉmai): 601–610 Chapter 62. Manly Effort (ஆள்வினையுடைமை āḷviṉaiyuṭaimai): 611–620 Chapter 63. Hopefulness in Trouble (இடுக்கண் அழியாமை iṭukkaṇ aḻiyāmai): 621–630 Chapter 64. Ministry of State (அமைச்சு amaiccu): 631–640 Chapter 65. Oratory (சொல்வன்மை colvaṉmai): 641–650 Chapter 66. Purity in Execution (வினைத்தூய்மை viṉaittūymai): 651–660 Chapter 67. Power in Execution (வினைத்திட்பம் viṉaittiṭpam): 661–670 Chapter 68. The Method of Execution (வினை செயல்வகை viṉaiceyalvakai): 671–680 Chapter 69. The Envoy (தூது tūtu): 681–690 Chapter 70. Conduct in the Presence of the King (மன்னரைச் சேர்ந்தொழுதல் maṉṉaraic cērntoḻutal): 691–700 Chapter 71. The Knowledge of Signals (குறிப்பறிதல் kuṟippaṟital): 701–710 Chapter 72. The Knowledge of the Council Chamber (அவையறிதல் avaiyaṟital): 711–720 Chapter 73. Dread avoidance (அவையஞ்சாமை avaiyañcāmai): 721–730 Chapter 74. The Land (நாடு nāṭu): 731–740 Chapter 75. The Fortification (அரண் araṇ): 741–750 Chapter 76. Wealth Accumulation (பொருள் செயல்வகை poruḷceyalvakai): 751–760 Chapter 77. The Excellence of an Army (படைமாட்சி paṭaimāṭci): 761–770 Chapter 78. Military Spirit (படைச்செருக்கு paṭaiccerukku): 771–780 Chapter 79. Friendship (நட்பு naṭpu): 781–790 Chapter 80. Investigation in Forming Friendships (நட்பாராய்தல் naṭpārāytal): 791–800 Chapter 81. Familiarity (பழைமை paḻaimai): 801–810 Chapter 82. Evil Friendship (தீ நட்பு tī naṭpu): 811–820 Chapter 83. Unreal Friendship (கூடா நட்பு kūṭānaṭpu): 821–830 Chapter 84. Folly (பேதைமை pētaimai): 831–840 Chapter 85. Ignorance (புல்லறிவாண்மை pullaṟivāṇmai): 841–850 Chapter 86. Hostility (இகல் ikal): 851–860 Chapter 87. The Might of Hatred (பகை மாட்சி pakaimāṭci): 861–870 Chapter 88. Recognizing the Quality of Enmity (பகைத்திறந்தெரிதல் pakaittiṟanterital): 871–880 Chapter 89. Internal Enmity (உட்பகை uṭpakai): 881–890 Chapter 90. Not Offending the Great (பெரியாரைப் பிழையாமை periyāraip piḻaiyāmai): 891–900