Shloka 80
तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
अगोप्तारश्न॒ राजानो बलिषड्भागतस्करा: । समर्थाक्षाप्पदातारस्ते वै निरयगामिन:
agoptāraś ca rājāno bali-ṣaḍbhāga-taskarāḥ | samarthāś cāpy adātāras te vai niraya-gāminaḥ ||
Dijo Bhishma: Los reyes que no protegen a sus súbditos y, sin embargo, arrebatan la sexta parte del ingreso del pueblo como tributo—como ladrones—y aquellos que, aun teniendo medios, no dan limosna: tales hombres ciertamente van al infierno. El verso presenta la renta real como moralmente legítima sólo cuando va unida al deber del rey de proteger y de ser generoso.
भीष्म उवाच
Educational Q&A
Taxation is justified only when the ruler fulfills dharma: protecting the people and practicing generosity. Taking revenue without protection is equated with theft, and stinginess despite capacity is condemned; both lead to severe karmic consequences.
In Bhishma’s instruction on dharma (especially duties of rulers), he warns about the moral accountability of kings: failure in protection and charity, while still extracting the traditional one-sixth levy, is portrayed as criminal and spiritually ruinous.