Shloka 10
अध्याय ७२ — राजधर्मः: प्रजारक्षण, कर-नीति, दण्ड-नीति, अमात्य-नियोजन
Chapter 72 — Royal Duty: protection of subjects, taxation, punishment, and appointments
बलिषष्ेन शुल्केन दण्डेनाथापराधिनाम् । शास्त्रानीतेन लिप्सेथा वेतनेन धनागमम्
baliṣaṣṭhena śulkena daṇḍenāthāparādhinām | śāstrānītena lipsetha vetanena dhanāgamam |
Bhīṣma sprach: „Der König soll den Zufluss an Reichtum nur auf rechtmäßige Weise suchen: indem er den zustehenden Anteil (bali) und angemessene Zölle oder Steuern (śulka) entgegennimmt, Geldstrafen über Übeltäter verhängt und die von den Śāstras gebilligte Vergütung annimmt (etwa Gebühren im Zusammenhang mit Schutz und Regelung). So soll der Herrscher durch diese anerkannten Wege die Einnahmen begehren und sichern.“
भीष्म उवाच
Educational Q&A
A ruler should collect revenue only through dharmic, regulated means—legitimate taxes/dues, lawful fines for wrongdoing, and śāstra-approved fees connected with governance and protection—avoiding arbitrary or exploitative extraction.
In the Shanti Parva’s instruction on rājadharma, Bhishma advises Yudhishthira on how a king should obtain wealth for the state: through proper taxation, penal fines, and sanctioned remuneration tied to administrative duties.