Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
जलौकावत् पिबेद् राष्ट्र मुदुनैव नराधिप: । व्याप्रीव च हरेत् पुत्रान् संदशेन्न च पीडयेत्
jalaukāvat pibed rāṣṭraṃ mudunaiva narādhipaḥ | vyāghrīvaca haret putrān saṃdaśen na ca pīḍayet ||
Bhishma said: “A king should draw revenue from his realm gently—like a leech that drinks blood little by little. And like a tigress that carries her cubs in her teeth without biting or hurting them, so should the ruler ‘milk’ the kingdom by mild means, taking what is due without causing distress to his subjects.”
भीष्य उवाच
Revenue collection is legitimate, but it must be gradual, gentle, and non-oppressive. The king should take what is due without injuring the people’s livelihood, just as a leech draws little by little and a tigress carries her cubs without harming them.
In the Shanti Parva’s instruction on kingship, Bhishma advises the ruler on proper statecraft: how to sustain the kingdom through taxation while protecting subjects from hardship, using vivid animal similes to stress restraint and care.