Daṇḍa-svarūpa-nirūpaṇa
The Nature, Forms, and Function of Daṇḍa
नित्यमुद्यतदण्ड: स्यादाचरेदप्रमादत: । लोके चायव्ययौ दृष्टवा बृहद्वृक्षमिवास्रवत्
nityam udyatadaṇḍaḥ syād ācaret apramādataḥ | loke cāyavyayau dṛṣṭvā bṛhadvṛkṣam ivāsravat ||
Bhīṣma berkata: Seorang raja hendaknya selalu siap menegakkan hukuman dan bertindak dengan kewaspadaan dalam setiap urusan. Dengan memperhatikan pemasukan dan pengeluaran rakyat, ia hendaknya menarik pendapatan negara seperti mengambil getah dari pohon besar—mengambil yang semestinya tanpa merusak sumbernya, dan jangan sekali-kali membawa rakyat pada kebinasaan.
भीष्म उवाच
A ruler must combine firm law-enforcement with careful, non-exploitative administration: be ever ready to punish wrongdoing, act without negligence, and collect revenue in a sustainable way that does not harm or uproot the subjects who are the kingdom’s source of prosperity.
In the Shanti Parva’s instruction on kingship (rājadharma), Bhishma continues advising the king on practical governance—maintaining readiness to punish offenders, exercising constant vigilance, and managing taxation by assessing the people’s finances and extracting revenue gently, like drawing sap from a tree without cutting it down.