राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
राष्ट्र च कोशभूतं स्यात् कोशो वेश्मगतस्तथा । राजाको चाहिये कि वह अपने देशमें लोगोंके पास इकट्ठे हुए धनको आपत्तिके समय काम आनेके लिये बढ़ावे और अपने राष्ट्रको घरमें रखा हुआ खजाना समझे
rāṣṭraṃ ca kośabhūtaṃ syāt kośo veśmagatas tathā | rājā ca āhāryaṃ yat syāt sva-deśe janasaṃnidhau saṃcitaṃ dhanaṃ āpadi kāryārthaṃ vardhayet, rāṣṭraṃ ca veśmani nihitaṃ kośam iva manyeta |
Bhishma dijo: «Considérese al reino mismo como un tesoro, y al tesoro como riqueza guardada con seguridad dentro de la propia casa. Por ello, el rey debe acrecentar la riqueza acumulada entre la gente de su tierra para que sirva en tiempos de calamidad, y debe mirar su dominio como un fondo de reserva conservado en el hogar».
भीष्म उवाच
A ruler must treat the realm and its productive capacity as a strategic reserve: nurture and expand the people’s prosperity so that, in emergencies, the state can draw upon stable resources without destroying the social fabric.
In the Shanti Parva’s instruction on rājadharma, Bhishma advises the king on prudent governance: the treasury should be as secure as wealth kept at home, and the kingdom itself should be managed as a living treasury by fostering accumulated wealth among the subjects for use in times of crisis.