Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
दमयतन्निव दम्यानि शश्चद् भारं विवर्धयेत् । मृदुपूर्व प्रयत्नेन पाशानभ्यवहारयेत्
damayatann iva damyāni śaścad bhāraṁ vivardhayet | mṛdu-pūrva-prayatnena pāśān abhyavahārayet ||
जैसे बछड़ों को बोझ ढोने का अभ्यास करानेवाला पुरुष पहले उन्हें प्रयत्नपूर्वक साधता है और फिर धीरे-धीरे भार बढ़ाता है, वैसे ही राजा को चाहिए कि आरम्भ में कर का भार हलका रखे और फिर उसे थोड़ा-थोड़ा बढ़ाए।
भीष्य उवाच
A ruler should not suddenly impose heavy taxes or obligations on the people; like training calves with a load, he should begin gently and increase demands only gradually, with careful restraint and guidance.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises the king using a practical simile: the way one trains calves to carry loads—starting light and increasing step by step—so should the king manage taxation and public burdens.