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 dit : «Après avoir soigneusement considéré le bien-être et la sécurité (yoga-kṣema) des marchands—la manière dont leur commerce se maintient et se protège—un roi ne doit lever l’impôt sur eux qu’avec une telle prudence, afin d’accroître le revenu sans nuire au négoce ni aux moyens d’existence qui en dépendent.»
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.