Shloka 12
Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
न चास्थाने न चाकाले करांस्तेभ्यो निपातयेत् । आनुपूर्व्येण सान्त्वेन यथाकालं यथाविधि
na cāsthāne na cākāle karāṁs tebhyo nipātayet | ānupūrvyena sāntvena yathākālaṁ yathāvidhi ||
Bhishma said: A king should not impose taxes upon his subjects at an improper place or at an improper time. Rather, he should collect revenue gradually, with conciliatory persuasion, and always in accordance with the proper season and the prescribed method—so that governance remains aligned with dharma and does not become oppression.
भीष्य उवाच
Educational Q&A
Taxation must be dharmic: a ruler should not burden people at unsuitable times or circumstances, and should collect revenue gradually, gently, and according to established norms—prioritizing the subjects’ welfare and social stability.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises the king on proper statecraft, specifically warning against harsh or untimely taxation and recommending orderly, conciliatory, rule-based revenue collection.