Lord Viṣṇu Instructs Pṛthu: Forgiveness, Ātmā-Deha Viveka, and the Bhakti Ideal of Kingship
श्रेय: प्रजापालनमेव राज्ञो यत्साम्पराये सुकृतात् षष्ठमंशम् । हर्तान्यथा हृतपुण्य: प्रजाना- मरक्षिता करहारोऽघमत्ति ॥ १४ ॥
śreyaḥ prajā-pālanam eva rājño yat sāmparāye sukṛtāt ṣaṣṭham aṁśam hartānyathā hṛta-puṇyaḥ prajānām arakṣitā kara-hāro ’gham atti
A king’s highest good is the protection of his people, for in the next life he receives one sixth of the fruits of their pious deeds. But a ruler who merely collects taxes and does not properly protect the citizens as human beings has his own merit taken away by them, and in return he becomes liable to punishment for the impious acts of his subjects.
The question may be raised here that if everyone engaged in spiritual activities to attain salvation and became indifferent to the activities of the material world, then how could things as they are go on? And if things are to go on as they ought to, how can a head of state be indifferent to such activities? In answer to this question, the word śreyaḥ, “auspicious,” is used here. The division of activities in society as arranged by the Supreme Personality of Godhead was not blindly or accidentally created, as foolish people say. The brāhmaṇa must do his duty properly, and the kṣatriya, the vaiśya and even the śūdra must do the same. And every one of them can achieve the highest perfection of life — liberation from this material bondage. This is confirmed in Bhagavad-gītā (18.45) . Sve sve karmaṇy abhirataḥ saṁsiddhiṁ labhate naraḥ: “By executing one’s prescribed duties, one can attain the highest perfection.”
This verse states that a king’s true welfare is to protect and maintain the citizens; only then does he rightfully receive a share (one-sixth) of their pious merit.
In the narrative, the sages are instructing Pṛthu on righteous governance—taxation is justified only when the ruler actively protects and cares for the people.
Leadership—at home, work, or government—must be service-based: accepting benefits or authority without responsibility and protection of dependents creates ethical and spiritual liability.