Adhyaya 18 — Arjuna Declines the Throne; Garga Directs Him to Dattatreya; The Gods Defeat the Daityas through Dattatreya’s Vision and the Movement of Lakshmi
यदर्थं गृह्यते शुल्कं तदनिष्पादयन् वृथा ।
पण्यानां द्वादशं भागं भूपालाय वणिग्जनः ॥
yadarthaṃ gṛhyate śulkaṃ tad aniṣpādayan vṛthā /
paṇyānāṃ dvādaśaṃ bhāgaṃ bhūpālāya vaṇigjanaḥ
Si l’on perçoit un droit de douane sans assurer la fin pour laquelle il est perçu (protection et ordre), cette perception est vaine. La communauté des marchands remet au roi le douzième des biens.
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Revenue is legitimate only when tied to public good—especially protection. Taking tax without delivering security/order is adharma.
Dharma instruction embedded in vaṃśānucarita: governance norms articulated through a king’s dialogue.
Tax here symbolizes ‘exchange of energy’ between ruler and subjects; imbalance (taking without giving) produces moral debt (ṛṇa) that ripens as suffering.