राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
योगक्षेमं च सम्प्रेक्ष्य वणिजां कारयेत् करान् | राजाको मालकी खरीद--बिक्री
yogakṣemaṁ ca samprekṣya vaṇijāṁ kārayet karān |
Bhishma said: Having carefully considered the merchants’ welfare and security—how their trade is sustained and protected—a king should levy taxes on them only with such prudent regard, so that revenue is raised without harming commerce or the livelihoods dependent on it.
भीष्म उवाच
Taxation must be guided by yogakṣema—protecting and sustaining the economic well-being of merchants—so the king raises revenue without undermining trade or public prosperity.
In the Śānti Parva’s teachings on kingship (rājadharma), Bhīṣma instructs the king on how to levy taxes, emphasizing careful assessment of merchants’ capacity and welfare before imposing levies.