Daṇḍanīti and the King as the Cause of Yuga-Order (दण्डनीतिः राजधर्मश्च युगकारणत्वम्)
आकरे लवणे शुल्के तरे नागबले तथा । न्यसेदमात्यान् नृपतिः स्वाप्तान् वा पुरुषान् हितान्
ākare lavaṇe śulke tare nāgabale tathā | nyased amātyān nṛpatiḥ svāptān vā puruṣān hitān ||
Over mines (such as those of gold), salt-works, customs and tolls, ferry-crossings, and the management of elephant forces, the king should appoint ministers—or other trustworthy men devoted to his welfare—to supervise and audit the revenues.
भीष्म उवाच
A king must protect public revenue by appointing trustworthy officials to oversee key income sources—mines, salt, customs, ferries, and elephant establishments—so that wealth is collected lawfully and not lost through negligence or corruption.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises the ruler on practical statecraft: setting reliable oversight over major revenue points and strategic departments to ensure stable governance and a secure treasury.