Varṇāśrama-Dharma and the Thirty Qualities of a Human Being
विप्रस्याध्ययनादीनि षडन्यस्याप्रतिग्रह: । राज्ञो वृत्ति: प्रजागोप्तुरविप्राद्वा करादिभि: ॥ १४ ॥
viprasyādhyayanādīni ṣaḍ-anyasyāpratigrahaḥ rājño vṛttiḥ prajā-goptur aviprād vā karādibhiḥ
For a brāhmaṇa there are six occupational duties. A kṣatriya should not accept charity, but he may perform the other five of these duties. A king or kṣatriya is not allowed to levy taxes on brāhmaṇas, but he may make his livelihood by levying minimal taxes, customs duties, and penalty fines upon his other subjects.
Viśvanātha Cakravartī Ṭhākura explains the position of brāhmaṇas and kṣatriyas as follows. Brāhmaṇas have six occupational duties, of which three are compulsory — namely, studying the Vedas, worshiping the Deity and giving charity. By teaching, by inducing others to worship the Deity, and by accepting gifts, the brāhmaṇas receive the necessities of life. This is also confirmed in the Manu-saṁhitā:
This verse states that a brāhmaṇa has six prescribed duties beginning with Vedic study, indicating a life centered on learning, teaching, and spiritual discipline.
In describing varṇāśrama order, Prahlāda explains that a king sustains governance by collecting taxes as a protector of citizens, rather than living by charity like a brāhmaṇa.
It emphasizes ethical livelihood: leaders and administrators should be supported through transparent public revenue for public protection, while spiritual educators should prioritize learning and teaching over profit-seeking.