राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
योगक्षेमं च सम्प्रेक्ष्य वणिजां कारयेत् करान् | राजाको मालकी खरीद--बिक्री
yogakṣemaṁ ca samprekṣya vaṇijāṁ kārayet karān |
Bhishma dijo: «Tras considerar cuidadosamente el bienestar y la seguridad (yoga-kṣema) de los mercaderes—cómo se sostiene y se protege su comercio—un rey debe imponerles tributos solo con tal prudencia, de modo que se recaude sin dañar el intercambio ni los medios de vida que dependen de él.»
भीष्म उवाच
Taxation must be guided by yogakṣema—protecting and sustaining the economic well-being of merchants—so the king raises revenue without undermining trade or public prosperity.
In the Śānti Parva’s teachings on kingship (rājadharma), Bhīṣma instructs the king on how to levy taxes, emphasizing careful assessment of merchants’ capacity and welfare before imposing levies.