Shloka 3
Kośa-saṃjanana and Subtle Dharma
Treasury Formation and Fine-Grained Ethics
न कोश: शुद्धशौचेन न नृशंसेन जातुचित् । मध्यमं पदमास्थाय कोशसंग्रहणं चरेत्,जो विशुद्ध आचार-विचारसे रहनेवाला है, उसके द्वारा कभी कोशका संग्रह नहीं हो सकता। जो अत्यन्त क्रूर है, वह भी कदापि इसमें सफल नहीं हो सकता; अतः मध्यम मार्गका आश्रय लेकर कोश-संग्रह करना चाहिये
na kośaḥ śuddhaśaucena na nṛśaṃsena jātucit | madhyamaṃ padam āsthāya kośasaṃgrahaṇaṃ caret ||
Bhishma said: A treasury is never amassed by one who clings only to spotless purity and scrupulous restraint; nor is it ever secured by one who is brutally cruel. Therefore, taking the middle course, one should pursue the gathering of revenue—so that prosperity is obtained without abandoning ethical conduct.
भीष्म उवाच
Educational Q&A
State revenue should be gathered through a balanced policy: neither extreme scrupulousness that makes administration ineffective nor extreme cruelty that violates dharma. Prosperity must be pursued with ethical restraint.
In the Shanti Parva discourse on rājadharma, Bhishma instructs the king on practical governance. Here he explains how a ruler should build the treasury by adopting a moderate approach to taxation and administration.