Kośa-saṃjanana and Subtle Dharma
Treasury Formation and Fine-Grained Ethics
न कोश: शुद्धशौचेन न नृशंसेन जातुचित् । मध्यमं पदमास्थाय कोशसंग्रहणं चरेत्
na kośaḥ śuddhaśaucena na nṛśaṃsena jātucit | madhyamaṃ padam āsthāya kośasaṃgrahaṇaṃ caret ||
Bhishma sprach: Ein Schatz wird niemals von dem angehäuft, der sich nur an makellose Reinheit und peinlich genaue Selbstzucht klammert; ebenso wenig wird er je von einem gesichert, der brutal grausam ist. Darum soll man den mittleren Weg wählen und die Einnahmen des Reiches sammeln—damit Wohlstand entsteht, ohne die sittliche Ordnung preiszugeben.
भीष्म उवाच
State revenue should be gathered through a balanced policy: neither extreme scrupulousness that makes administration ineffective nor extreme cruelty that violates dharma. Prosperity must be pursued with ethical restraint.
In the Shanti Parva discourse on rājadharma, Bhishma instructs the king on practical governance. Here he explains how a ruler should build the treasury by adopting a moderate approach to taxation and administration.