राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
प्रद्धिष्टस्य कुत: श्रेयो नाप्रियो लभते फलम् | वत्सौपम्येन दोग्धव्यं राष्ट्रमक्षीणबुद्धिना
praddhiṣṭasya kutaḥ śreyo nāpriyo labhate phalam | vatsaupamyena dogdhavyaṃ rāṣṭram akṣīṇabuddhinā ||
Bhīṣma dit : «Comment y aurait-il du bien-être pour celui que tous détestent ? Le souverain qui n’est pas cher au peuple n’obtient aucun fruit véritable. Aussi, qu’un roi dont le jugement n’est pas altéré tire sa subsistance du royaume avec douceur et graduellement—comme le veau tire le lait de la vache—afin que le pays ne soit pas meurtri et que le lien avec les sujets demeure.»
भीष्म उवाच
A king must remain प्रिय (dear) to the people and govern for their welfare; extracting wealth harshly breeds hatred and destroys prosperity. Revenue should be taken moderately and gradually, like a calf drawing milk—enough for sustenance without injuring the source.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises Yudhiṣṭhira on statecraft: an unpopular ruler cannot achieve śreyas, and prudent governance requires gentle, sustainable collection of resources from the realm.