राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
अतः बुद्धिमान् राजा सदा उन वैश्योंपर यत्नपूर्वक प्रेमभाव बनाये रखे। सावधानी रखकर उनके साथ दयालुताका बर्ताव करे और उनपर हलके कर लगावे ।।
ataḥ buddhimān rājā sadā vaiśyān prati yatnapūrvakaṁ premabhāvaṁ dhārayet | sāvadhānaḥ teṣu dayālutayā varteta ca teṣāṁ laghuṁ karaṁ vidadhyāt || sarvatra kṣemacaraṇaṁ sulabhaṁ nāma gomiṣu | na hātaḥ sadṛśaṁ kiñcid varaṁ asti yudhiṣṭhira ||
Bhishma said: Therefore a wise king should always, with deliberate effort, maintain an attitude of goodwill toward the Vaishyas. He should deal with them carefully and compassionately, and impose only light taxes upon them. For among cattle-owners, the means of moving about safely and prosperously everywhere is readily secured; and, O Yudhishthira, there is nothing more beneficial for a king than ensuring that the Vaishyas can travel and conduct their work throughout the realm in safety and well-being.
भीष्म उवाच
A king’s prosperity depends on protecting and nurturing the productive classes (especially Vaishyas) through goodwill, compassionate administration, and moderate taxation, so they can move and work safely across the kingdom.
In the Shanti Parva’s instruction on kingship, Bhishma continues advising Yudhishthira on statecraft, emphasizing policies that secure the livelihood and safe movement of Vaishyas and cattle-based wealth, presenting this as among the king’s highest practical duties.