Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
यथा तासां च मन्येत श्रेय आत्मन एव च | तथा कर्माणि सर्वाणि राजा राष्ट्रेषु वर्तयेत्
yathā tāsāṃ ca manyeta śreya ātmana eva ca | tathā karmāṇi sarvāṇi rājā rāṣṭreṣu vartayet ||
Bhīṣma said: “Whatever course of action the king judges to be beneficial both for his subjects and for himself, he should cause all such works and policies to be carried out throughout his realm.”
भीष्य उवाच
A king’s policies should be guided by discernment of welfare (śreyaḥ): he must implement throughout the realm those actions he judges to benefit both the subjects and the ruler, aligning self-interest with public good as a principle of rājadharma.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma is advising the king on how to govern: he emphasizes practical implementation—spreading and enforcing beneficial measures across the kingdom—rather than merely holding good intentions.