Shloka 9
Brāhmaṇa-bheda-nirṇaya and Rājā’s Regulatory Duties (ब्राह्मणभेदनिर्णयः)
एतेभ्यो बलिमादद्याद्धीनकोशो महीपति: । ऋते ब्रह्मसमेभ्यश्व देवकल्पेभ्य एव च
etebhyo balim ādadīyād dhīna-kośo mahīpatiḥ | ṛte brahma-samebhyaś ca deva-kalpebhya eva ca ||
Bhīṣma said: “A king whose treasury is depleted may take tribute from these people; however, he should refrain from doing so in the case of those who are equal to Brahmins in sanctity and those who are godlike in conduct. Even in financial distress, the ruler must protect the truly virtuous and spiritually eminent from fiscal burden, for the strength of a kingdom rests not only on revenue but on reverence for dharma.”
भीष्म उवाच
Educational Q&A
Even when the state is financially strained, a king may levy tribute according to rule, but must exempt those of highest spiritual and moral standing (brahma-sama, deva-kalpa). Fiscal necessity does not override the duty to honor and protect the truly virtuous.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises Yudhiṣṭhira on governance. Here he outlines a principle of tax collection: a treasury-poor king may collect bali from certain subjects, but should not burden spiritually eminent or exceptionally righteous persons.