Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
अल्पेनाल्पेन देयेन वर्धमानं प्रदापयेत् ततो भूयस्ततो भूय: क्रमवृद्धि समाचरेत्
alpenālpena deyena vardhamānaṃ pradāpayet | tato bhūyas tato bhūyaḥ kramavṛddhi samācaret ||
Bhīṣma said: “Let the levy be collected by beginning with a small amount, little by little, and only as it becomes established should it be taken. Thereafter, again and again, one should proceed by gradual increments—raising it step by step in due course—so that the people do not feel a sudden, oppressive burden.”
भीष्य उवाच
A ruler should collect dues in a measured way: start with small amounts and increase only gradually over time, so that revenue is secured without shocking or oppressing the populace.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises the king on practical and ethical statecraft—here, specifically on how to levy and raise taxes through gradual, stepwise increases.