Daṇḍanīti and the King as the Cause of Yuga-Order (दण्डनीतिः राजधर्मश्च युगकारणत्वम्)
आददीत बलिं चापि प्रजाभ्य: कुरुनन्दन । स षड्भागमपि प्राज्ञस्तासामेवाभिगुप्तये,कुरुनन्दन! बुद्धिमान् नरेश प्रजाजनोंसे उन्हींकी रक्षाके लिये उनकी आयका छठा भाग करके रूपमें ग्रहण करे
ādadīta baliṃ cāpi prajābhyaḥ kurunandana | sa ṣaḍbhāgam api prājñas tāsām evābhiguptaye ||
ಕುರುನಂದನನೇ! ಪ್ರಜೆಗಳ ರಕ್ಷಣೆಯ ನಿಮಿತ್ತವೇ ಬುದ್ಧಿವಂತ ರಾಜನು ಪ್ರಜೆಗಳಿಂದ ಬಲಿ (ಕರ) ಸ್ವೀಕರಿಸಬೇಕು; ಅವರ ಆದಾಯದ ಆರನೆಯ ಭಾಗವನ್ನೂ ಅವರದೇ ಅಭಿಗುಪ್ತಿಗಾಗಿ ತೆಗೆದುಕೊಳ್ಳಬೇಕು.
भीष्म उवाच
Royal taxation is ethically justified only as a means to protect and secure the welfare of the subjects; the king’s right to collect revenue (even the traditional one-sixth share) is tied to his duty of guardianship.
In the Shanti Parva’s instruction on rajadharma, Bhishma addresses Yudhisthira and explains the principle behind collecting bali (tribute): a wise king levies revenue from the people specifically to fund their protection and good governance.