न करेण विना भूपा हस्त्यश्वादिबलं च यत् । शक्नुवंति परित्रातुं पादातं च विशेषतः
na kareṇa vinā bhūpā hastyaśvādibalaṃ ca yat | śaknuvaṃti paritrātuṃ pādātaṃ ca viśeṣataḥ
કર (રાજસ્વ) વિના રાજાઓ હાથી-ઘોડા વગેરે સેનાબળનું પાલન-રક્ષણ કરી શકતા નથી—વિશેષ કરીને પદાતિ સૈન્યનું।
A king/ruler (speaker not explicitly named in this snippet)
Type: kshetra
Scene: A king reviewing troops—elephants with caparisons, horses, and foot-soldiers—while scribes tally revenue; the scene emphasizes protection rather than conquest, with a shrine/flag of dharma in the background.
Taxation is justified when aligned with protection and welfare; revenue supports the dharmic duty of safeguarding society.
No tīrtha is named in this verse; it provides governance context within the tīrtha discourse.
None; the verse discusses practical rāja-dharma (state duty).
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