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 ||
ພີດສະມະ ກ່າວວ່າ: ກະສັດທີ່ບໍ່ປົກປ້ອງປະຊາຊົນ ແຕ່ກັບເກັບເອົາສ່ວນທີ່ຫົກຂອງລາຍໄດ້ປະຊາຊົນເປັນສ່ວນສະຫຼຸບ—ດັ່ງໂຈນ—ແລະຜູ້ທີ່ມີກຳລັງຊັບແຕ່ບໍ່ໃຫ້ທານ: ຄົນເຫຼົ່ານັ້ນແທ້ຈິງໄປນະລົກ. ຂໍ້ນີ້ວາງໄວ້ວ່າ ລາຍຮັບຂອງລາຊາຈະຊອບທຳໄດ້ ກໍ່ຕໍ່ເມື່ອຄູ່ກັບໜ້າທີ່ປົກປ້ອງ ແລະຄວາມເອື້ອເຟື້ອໃນການໃຫ້ທານ.
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.