Shloka 1
Kośa-saṃjanana and Subtle Dharma
Treasury Formation and Fine-Grained Ethics
#द5>2/5-> (9) शीला - यथा--ुरोरप्यवलिप्तस्य कार्याकार्यमजानतः । उत्पथं प्रतिपन्नस्य कार्य भवति शासनम् || अर्थात् घमंडमें आकर कर्तव्य और अकर्तव्यका विचार न करते हुए कुमार्गपर चलनेवाले गुरुको भी दण्ड देना आवश्यक है। त्रयस्त्रिशर्दाधिकशततमोब& ध्याय: राजाके लिये कोशसंग्रहकी आवश्यकता, मर्यादाकी स्थापना और अमर्यादित दस्युवृत्तिकी निन््दा भीष्म उवाच स्वराष्ट्रात् परराष्ट्राच्च कोशं संजनयेन्नूप: । कोशाद्ि धर्म: कौन्तेय राज्यमूलं च वर्धते,भीष्मजी कहते हैं--युधिष्ठि! राजाको चाहिये कि वह अपने तथा शत्रुके राज्यसे धन लेकर खजानेको भरे। कोशसे ही धर्मकी वृद्धि होती है और राज्यकी जड़ें बढ़ती अर्थात् सुदृढ़ होती हैं
bhīṣma uvāca | svarāṣṭrāt pararāṣṭrāc ca kośaṃ saṃjanayen nṛpaḥ | kośād dhi dharmaḥ kaunteya rājyamūlaṃ ca vardhate ||
Bhishma said: “O son of Kunti, a king should build up his treasury by revenues drawn from his own realm and also from the enemy’s realm. For it is from the treasury that dharma is sustained and expanded, and the very foundations of the kingdom grow firm and strong.”
भीष्म उवाच
Educational Q&A
Bhishma teaches that a stable treasury (kośa) is essential for sustaining dharma and strengthening the kingdom; ethical governance requires material resources to enforce order, protect subjects, and uphold lawful duties.
In the Shanti Parva’s instruction on kingship (rājadharma), Bhishma advises Yudhishthira on practical governance: the king must secure revenues—both from his own realm and through victory over enemies—so that the state’s foundations and righteous administration can endure.