सांख्ययोगभेदः तथा योगबलोपदेशः
Sāṃkhya–Yoga Distinction and Instruction on Yogic Strength
इन्द्रोड<थ धनदो राजा यक्षरक्षो5धिप: सदा | प्रभविष्णुश्न कोशस्य जगतश्च तथा प्रभु: ८ ।। उस समय इन्द्र तीनों लोकोंके अधीश्वर थे और सदा यक्षों तथा राक्षसोंके अधिपति प्रभावशाली जगत्पति राजा कुबेर उनके कोषाध्यक्ष बनाये गये थे
indro 'tha dhanado rājā yakṣarakṣo'dhipaḥ sadā | prabhaviṣṇuś ca kośasya jagataś ca tathā prabhuḥ || 8 ||
ພີດສະມະກ່າວວ່າ: «ໃນເວລານັ້ນ ພະອິນທຣ໌ເປັນຈອມເຈົ້າແຫ່ງໂລກທັງສາມ. ກຸເບຣາ ພະຣາຊາແຫ່ງຄວາມຮັ່ງມີ (ທະນະດະ) ຜູ້ເປັນອະທິປະຕີເໜືອຍັກຂະ ແລະ ຣັກຂະສະ ຜູ້ມີອຳນາດແລະອິດທິພົນ ຖືກແຕ່ງຕັ້ງໃຫ້ເປັນຜູ້ພິທັກຄັງສົມບັດ ແລະເປັນຜູ້ຮັບມອບໃຫ້ດູແລຄວາມອຸດົມສົມບູນຂອງໂລກ»។
भीष्म उवाच
The verse highlights dharmic governance through proper delegation: sovereignty (Indra) is supported by entrusted stewardship of wealth (Kubera). Prosperity is treated as a responsibility administered by a capable authority, not merely as personal possession.
Bhishma describes an earlier cosmic-political arrangement: Indra rules the three worlds, while Kubera—powerful and the chief of Yakshas and Rakshasas—is placed in charge of the treasury and associated worldly administration of prosperity.