राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
तत्र हानेकपायत्तं राज्ञो भवति भारत । जो सत्कारप्राप्त व्यक्ति सौ गाँवोंका अध्यक्ष हो
tatra hānekapāyattaṁ rājño bhavati bhārata | yaḥ satkāraprāptaḥ vyaktiḥ śata-grāmāṇām adhyakṣaḥ syāt sa eka-grāmasya āmadānīṁ upabhogeṁ lātuṁ śaknoti | bhārataśreṣṭha! sa grāmaḥ bahu-basti-yuktaḥ manuṣyaiḥ paripūrṇaḥ dhana-dhānya-sampannaś ca bhavet | bharatanandana! tasya prabandhaḥ rājādhīnastha-aneka-adhipatīnām adhikāreṣu vartitavyaḥ |
Bhishma said: In this matter, O Bharata, the king’s administration should rest upon many responsible officers. A person who has earned public respect, if appointed as the superintendent over a hundred villages, may be allowed to enjoy the revenue of one village for his maintenance. That village should be a large settlement, well populated, and rich in wealth and grain. O descendant of Bharata, its management should remain under the authority of several chiefs who are subordinate to the king—so that governance is stable, accountable, and not concentrated in a single hand.
भीष्म उवाच
Effective and ethical governance requires decentralization with accountability: respected officials may be compensated through limited, defined revenue rights, but administration should remain distributed among multiple subordinate authorities under the king to prevent misuse and ensure stability.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises Yudhishthira on how a king should structure local administration—appointing reputable overseers, assigning them a measured livelihood from revenue, and keeping village management under several king-subordinate chiefs.