Shloka 10
Brāhmaṇa-bheda-nirṇaya and Rājā’s Regulatory Duties (ब्राह्मणभेदनिर्णयः)
यदि राजाके खजानेमें कमी हो तो वह इन ब्राह्मणोंसे कर ले सकता है। केवल उन ब्राह्मणोंसे, जो ब्रह्माजी तथा देवताओंके समान बताये गये हैं, कर नहीं लेना चाहिये ।।
yadi rājake khajāne meṁ kamī ho to sa in brāhmaṇoṁ se kara le sakatā hai | kevala un brāhmaṇoṁ se, jo brahmājī tathā devatāoṁ ke samāna batāye gaye haiṁ, kara nahīṁ lenā cāhiye || abrāhmaṇānāṁ vittasya svāmī rājeti vaidikam | brāhmaṇānāṁ ca ye kecid vikarmasthā bhavanty uta, rājā brāhmaṇa ke sivā anya sab varṇoṁ ke dhana kā svāmī hotā hai, yahī vaidika siddhānta hai | brāhmaṇoṁ meṁ se jo koī apane varṇa ke viparīta karma karane vāle haiṁ, unake dhana para bhī rājā kā hī adhikāra hai |
Bhīṣma said: “If there is a shortfall in the king’s treasury, he may levy taxes even from Brahmins; yet he should not take from those Brahmins who are declared to be like Brahmā and the gods—i.e., those established in true Brahminical conduct. The Vedic principle is that the king is the rightful lord of the wealth of non-Brahmins; and even among Brahmins, those who stand in wrongful or contrary conduct (vikarma) fall under the king’s fiscal authority. Thus, royal revenue is framed as a dharmic instrument: it protects the realm and supports order, while exempting the truly righteous and restraining those who abandon their ordained duties.”
भीष्म उवाच
Educational Q&A
Royal taxation is legitimate as a tool of governance, but it must be guided by dharma: the king should respect and protect truly righteous Brahmins, while asserting fiscal authority over non-Brahmins and over those Brahmins who abandon proper conduct (vikarma).
In the Shanti Parva’s instruction on rajadharma, Bhishma advises Yudhishthira on revenue policy: when the treasury is deficient, the king may levy taxes broadly, yet he should exempt exemplary Brahmins and may tax even Brahmins who act contrary to their ordained duties.