Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
दमयतन्निव दम्यानि शश्चद् भारं विवर्धयेत् । मृदुपूर्व प्रयत्नेन पाशानभ्यवहारयेत्
damayatann iva damyāni śaścad bhāraṁ vivardhayet | mṛdu-pūrva-prayatnena pāśān abhyavahārayet ||
Bhishma said: “Just as a man training young calves to bear loads first restrains and guides them with careful effort, and then gradually increases the burden, so too should a ruler keep the burden of taxes light at the beginning and only thereafter raise it little by little.”
भीष्य उवाच
A ruler should not suddenly impose heavy taxes or obligations on the people; like training calves with a load, he should begin gently and increase demands only gradually, with careful restraint and guidance.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises the king using a practical simile: the way one trains calves to carry loads—starting light and increasing step by step—so should the king manage taxation and public burdens.