Shloka 80
तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
अगोप्तारश्न॒ राजानो बलिषड्भागतस्करा: । समर्थाक्षाप्पदातारस्ते वै निरयगामिन:
agoptāraś ca rājāno bali-ṣaḍbhāga-taskarāḥ | samarthāś cāpy adātāras te vai niraya-gāminaḥ ||
ભીષ્મે કહ્યું—જે રાજાઓ પ્રજાનું રક્ષણ કરતા નથી, છતાં કર તરીકે પ્રજાની આવકનો છઠ્ઠો ભાગ ચોરની જેમ લે છે, અને જે સમર્થ હોવા છતાં દાન નથી કરતા—તે નિશ્ચયે નરકગામી થાય છે।
भीष्म उवाच
Educational Q&A
Taxation is justified only when the ruler fulfills dharma: protecting the people and practicing generosity. Taking revenue without protection is equated with theft, and stinginess despite capacity is condemned; both lead to severe karmic consequences.
In Bhishma’s instruction on dharma (especially duties of rulers), he warns about the moral accountability of kings: failure in protection and charity, while still extracting the traditional one-sixth levy, is portrayed as criminal and spiritually ruinous.