काल प्राप्तमुपादद्यान्नार्थ राजा प्रसूचयेत् । अहन्यहनि संदुह्मान्महीं गामिव बुद्धिमान्,बुद्धिमान् राजा समय पड़नेपर ही प्रजासे धन ले। अपनी अर्थ-संग्रहकी नीति किसीके सम्मुख प्रकट न करे। जैसे बुद्धिमान मनुष्य गायकी रक्षा करते हुए ही उससे दूध दुहता है, उसी प्रकार राजा सदा पृथ्वीका पालन करते हुए ही उससे धनका दोहन करे
kāla-prāptam upādad yān nārthaṁ rājā prasūcayet | ahany ahani saṁduhmān mahīṁ gām iva buddhimān ||
Bhishma said: “A king should take revenue only when the proper time has come, and he should not disclose his methods of accumulating wealth. Day after day, the wise king should ‘milk’ the earth for resources only while protecting and nurturing her—just as a prudent man draws milk from a cow while safeguarding her.”
भीष्म उवाच
Revenue collection must be timely, restrained, and grounded in protection: the king may draw wealth from the realm only while sustaining it, like milking a cow without harming her; additionally, state fiscal strategy should not be openly advertised.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises Yudhishthira on how a ruler should manage wealth: collect resources at the right time, keep fiscal policy discreet, and ensure extraction is paired with continual care of the land and people.