Adhyaya 18 — Arjuna Declines the Throne; Garga Directs Him to Dattatreya; The Gods Defeat the Daityas through Dattatreya’s Vision and the Movement of Lakshmi
यदर्थं गृह्यते शुल्कं तदनिष्पादयन् वृथा ।
पण्यानां द्वादशं भागं भूपालाय वणिग्जनः ॥
yadarthaṃ gṛhyate śulkaṃ tad aniṣpādayan vṛthā /
paṇyānāṃ dvādaśaṃ bhāgaṃ bhūpālāya vaṇigjanaḥ
関税を取り立てながら、その徴収の目的(すなわち保護と秩序)を果たさないなら、その徴収は空しい。商人の共同体は王に対し、商品の十二分の一を献ずる。
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Revenue is legitimate only when tied to public good—especially protection. Taking tax without delivering security/order is adharma.
Dharma instruction embedded in vaṃśānucarita: governance norms articulated through a king’s dialogue.
Tax here symbolizes ‘exchange of energy’ between ruler and subjects; imbalance (taking without giving) produces moral debt (ṛṇa) that ripens as suffering.