राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
यथा यथा न सीदेरंस्तथा कुर्यान्महीपति: । फलं कर्म च सम्प्रेक्ष्य ततः सर्व प्रकल्पयेत्
yathā yathā na sīderan tathā kuryān mahīpatiḥ | phalaṁ karma ca samprekṣya tataḥ sarvaṁ prakalpayet, yudhiṣṭhira |
Bhīṣma said: “A king should so arrange his measures that the people do not sink into distress. After carefully considering both the fruits to be gained and the work required, he should then set everything in order, O Yudhiṣṭhira.”
भीष्म उवाच
A ruler must govern with measured policies—especially in matters like revenue—so that the people are not driven into hardship. Decisions should be made only after weighing both the expected benefit (phala) and the practical burden of the action (karma).
In the Śānti Parva’s instruction on rājadharma, Bhīṣma continues advising King Yudhiṣṭhira on righteous governance, emphasizing careful, welfare-oriented administration and prudent assessment before implementing policies.