Kośa, Bala, and Maryādā: Treasury, Capacity, and Enforceable Limits (कोश-बल-मर्यादा)
नान्यानपीडयित्वेह कोश: शक््य: कुतो बलम् । तदर्थ पीडयित्वा च दोषं प्राप्तुंन सो5हीति
nānyān apīḍayitvehā kośaḥ śakyaḥ kuto balam | tadarthaṃ pīḍayitvā ca doṣaṃ prāptuṃ na so 'rhati ||
Bhishma dit : « En ce monde, on ne peut constituer un trésor (kośa) sans faire peser quelque pression sur autrui ; et sans trésor, comment y aurait-il une armée ? Ainsi, en temps de calamité, lorsque le but est d’assurer la caisse royale, le roi qui impose des charges à ses sujets pour cela ne doit pas, pour cette raison, être marqué du blâme. »
भीष्म उवाच
Bhīṣma argues a pragmatic point of rājadharma: maintaining the treasury is necessary for maintaining military strength, and in times of crisis a king may impose burdens to secure revenue without automatically incurring moral blame—provided the action is purpose-bound and tied to public protection.
In the Śānti Parva’s instruction on kingship, Bhīṣma is advising Yudhiṣṭhira on governance. Here he explains the practical dependence of royal power (bala) on revenue (kośa) and justifies extraordinary fiscal pressure on subjects during emergencies as a difficult but sometimes necessary duty of rule.