Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
अपन क्रा छा अं क्ज अष्टाशीतितमो<् ध्याय: प्रजासे कर लेने तथा कोश-संग्रह करनेका प्रकार युधिषछ्िर उवाच यदा राजा समर्थो5पि कोशार्थी स्यान्महामते । कथं प्रवर्तेत तदा तन्मे ब्रूहि पितामह
Yudhiṣṭhira uvāca | yadā rājā samartho 'pi kośārthī syān mahāmate | kathaṃ pravarteta tadā tan me brūhi pitāmaha ||
Yudhiṣṭhira said: “O grandsire of great wisdom, when a king is fully capable and faces no immediate crisis, yet still wishes to increase his treasury, by what course of action should he proceed? Please tell me.”
युधिषछ्िर उवाच
The verse frames a dharmic problem of governance: even without emergency, a king may need to strengthen the treasury, but must do so through a proper, ethical method—implying restraint, legitimacy, and concern for subjects rather than greed.
In the Śānti Parva dialogue on rājadharma, Yudhiṣṭhira asks the elder authority (Bhīṣma) for guidance on how a stable and capable king should increase state revenue and reserves.