Shloka 80
तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
अगोप्तारश्न॒ राजानो बलिषड्भागतस्करा: । समर्थाक्षाप्पदातारस्ते वै निरयगामिन:
agoptāraś ca rājāno bali-ṣaḍbhāga-taskarāḥ | samarthāś cāpy adātāras te vai niraya-gāminaḥ ||
ಭೀಷ್ಮನು ಹೇಳಿದನು—ಪ್ರಜೆಗಳನ್ನು ರಕ್ಷಿಸದ ರಾಜರು, ಆದರೂ ಅವರ ಆದಾಯದ ಆರನೇ ಭಾಗವನ್ನು ತೆರಿಗೆಯೆಂದು ಕಳ್ಳರಂತೆ ಕಸಿದುಕೊಳ್ಳುವವರು; ಹಾಗೆಯೇ ಸಾಮರ್ಥ್ಯವಿದ್ದರೂ ದಾನ ಮಾಡದವರು—ನಿಶ್ಚಯವಾಗಿ ನರಕಗಾಮಿಗಳು।
भीष्म उवाच
Educational Q&A
Taxation is justified only when the ruler fulfills dharma: protecting the people and practicing generosity. Taking revenue without protection is equated with theft, and stinginess despite capacity is condemned; both lead to severe karmic consequences.
In Bhishma’s instruction on dharma (especially duties of rulers), he warns about the moral accountability of kings: failure in protection and charity, while still extracting the traditional one-sixth levy, is portrayed as criminal and spiritually ruinous.