राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
शिल्पं प्रति करानेवं शिल्पिन: प्रति कारयेत् । इसी तरह मालकी तैयारी, उसकी खपत तथा शिल्पकी उत्तम-मध्यम आदि श्रेणियोंका बार-बार निरीक्षण करके शिल्प एवं शिल्पकारोंपर कर लगावे ।।
śilpaṁ prati kārāṇeva śilpinaḥ prati kārayet |
ビーシュマはユディシュティラに正しい統治を説いた。王は工芸と職人を、産出と出来栄えによって整え、品の上・中・下の等級と市での流通を幾度も検分したうえで、それに応じて租税を課すべきである。税は民の力に応じて重くも軽くも、比例して定め、民を困窮に沈めてはならない。収入の方策は、実際の働きと真の利得を見て定め、恣意の取り立てにしてはならぬ。
भीष्म उवाच
A king must levy taxes with discernment and compassion: assess actual production, quality, and profit in crafts and trade, and impose proportionate taxes so that subjects are not pushed into hardship.
In the Śānti Parva dialogue on rājadharma, Bhīṣma instructs Yudhiṣṭhira on practical statecraft—especially how to supervise economic activity (crafts and markets) and set fair, capacity-based taxation.