हन्तारं रक्षितारं च प्रजानां क्षत्रियं विदु: । तस्मात् संरक्षता कार्यमादान क्षत्रबन्धुना,विद्वान् पुरुष क्षत्रियको प्रजाका रक्षक और विनाशक भी मानते हैं। अतः क्षत्रियबन्धुको प्रजाकी रक्षा करते हुए ही धन ग्रहण करना चाहिये
hantāraṁ rakṣitāraṁ ca prajānāṁ kṣatriyaṁ viduḥ | tasmāt saṁrakṣatā kāryam ādānaṁ kṣatrabandhunā ||
Bhishma said: “The wise know the kṣatriya, in relation to the people, to be both slayer and protector. Therefore a kṣatriya—especially one who is only a ‘kinsman of kṣatriyas’ in name—should accept revenues only while he is actively safeguarding the subjects.”
भीष्म उवाच
A ruler’s right to take wealth (taxes/dues) is morally conditional: it is justified only when he truly protects the people. Power includes the capacity to punish/kill, but it must be exercised under dharma for public safety.
In the Shanti Parva’s instruction on rājadharma, Bhishma teaches Yudhiṣṭhira about the king’s responsibilities. Here he stresses that the kṣatriya is seen as both protector and destroyer, and therefore must accept revenue only while fulfilling the protective duty toward the subjects.