Adhyāya 64: Dāna-prakāra—Suvarṇa, Pānīya-dāna, Ghṛta-dāna, and Upakaraṇa-dāna
Utility Gifts
वृद्धबालधन रक्ष्यमन्धस्य कृपणस्य च । न खाततपूर्व कुर्वीत न रुदन्ती धनं हरेत्
bhīṣma uvāca | vṛddhabāladhanaṁ rakṣyam andhasya kṛpaṇasya ca | na khātataḥ pūrvaṁ kurvīta na rudantī dhanaṁ haret |
ビーシュマは言った。「王は老人と子ども、また盲人と困窮者の財を守らねばならない。旱魃のとき、民が井戸を掘り、どうにか灌漑して、ようやく口を糊するほどの穀を得て生きているなら、王はそこから取り立ててはならぬ。さらに、苦難のあまり涙する女の財を奪ってもならない。統治者の歳入は、弱き者や、災厄にすでに打ち砕かれた者を餌食にして得られてはならない。」
भीष्म उवाच
A ruler’s duty is protective, not predatory: he must safeguard the property of the vulnerable (elderly, children, blind, destitute) and refrain from extracting revenue from those suffering calamity—especially those barely surviving drought or a woman in distress.
In Bhishma’s instruction on kingship (rājadharma) during the Anushasana Parva, he lays down specific limits on royal taxation and appropriation, emphasizing compassion and justice toward subjects facing hardship.