Nīti-upadeśa to a Rājaputra: Self-restraint, Alliances, and Rival-Management (नीतिउपदेशः)
उद्यानानि महाहाणि शयनान्यासनानि च । प्रतिभोगसुखेनैव कोशमस्य विरेचय,बड़े-बड़े बगीचे लगवाकर, बहुमूल्य पलंग-बिछौने तथा भोग-विलासके अन्य साथनोंमें खर्च कराकर उसका सारा खजाना खाली करा दो
udyānāni mahāhāṇi śayanāny āsanāni ca | pratibhoga-sukhenaiva kośam asya virecaya ||
Bangunlah taman-taman kenikmatan yang luas, sediakan ranjang dan singgasana yang mahal; dengan memabukkannya pada kenikmatan dan pemanjaan semata, kuras habis perbendaharaannya.
भीष्म उवाच
The verse highlights how unchecked indulgence and luxury can become a tool of ruin: pleasure-driven expenditure depletes wealth and undermines the stability needed for dharmic rule. It implicitly warns that governance requires restraint and vigilance against temptations that erode resources.
In Shanti Parva, Bhishma is instructing on matters of governance and policy. Here he gives a tactical directive: arrange lavish amenities—gardens, beds, seats, and other enjoyments—so that the target becomes absorbed in pleasure and his treasury is emptied.