Shloka 26
राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
प्रागेव तु धनादानमनुभाष्य तत: पुन: । संनिपत्य स्वविषये भयं राष्ट्रे प्रदर्शयेत्
prāgeva tu dhanādānam anubhāṣya tataḥ punaḥ | sannipatya svaviṣaye bhayaṁ rāṣṭre pradarśayet ||
ビーシュマは言った。まず王は、財（献納や租税）を集めねばならぬ必要を前もって説き明かすべきである。そののち再び国中を巡り、領内の民を集め、国に迫る危難を明らかに示せ。そうすれば、民の支持と備えは強制ではなく理解から生まれる。
भीष्म उवाच
Educational Q&A
A king should not extract wealth abruptly or opaquely; he should first explain the necessity of raising funds and then, by convening the people, clearly communicate the external or internal threat to the realm. Legitimate revenue-collection is grounded in transparency, persuasion, and shared responsibility for public safety.
In Bhishma’s instruction on rajadharma in the Shanti Parva, he advises Yudhishthira on practical statecraft: before collecting money, the ruler should publicly justify the need and then tour/convene assemblies in his territory to alert the populace to impending danger, thereby mobilizing support and preparedness.