Shloka 9
Brāhmaṇa-bheda-nirṇaya and Rājā’s Regulatory Duties (ब्राह्मणभेदनिर्णयः)
एतेभ्यो बलिमादद्याद्धीनकोशो महीपति: । ऋते ब्रह्मसमेभ्यश्व देवकल्पेभ्य एव च
etebhyo balim ādadīyād dhīna-kośo mahīpatiḥ | ṛte brahma-samebhyaś ca deva-kalpebhya eva ca ||
ພີສະມະກ່າວວ່າ: «ກະສັດຜູ້ທີ່ຄັງຫຼວງຂາດແຄນ ອາດເກັບບາລີ (ສ່ວນສວຍ/ສ່ວນສ່ວນ) ຈາກຄົນເຫຼົ່ານີ້ໄດ້; ແຕ່ຄວນຫຼີກເວັ້ນຈາກຜູ້ທີ່ເທົ່າກັບບຣາຫມັນໃນຄວາມສັກສິດ ແລະຜູ້ທີ່ມີຈັນຍາດັ່ງເທວະ. ແມ່ນແຕ່ໃນຍາມຂັດສົນທາງການເງິນ ຜູ້ປົກຄອງຕ້ອງປົກປ້ອງຜູ້ມີຄຸນທຳແທ້ ແລະຜູ້ສູງສົ່ງທາງວິນຍານຈາກພາລະພາສີ; ເພາະກຳລັງຂອງອານາຈັກບໍ່ໄດ້ຢູ່ແຕ່ລາຍຮັບ ແຕ່ຢູ່ທີ່ຄວາມເຄົາລົບຕໍ່ທຳມະ».
भीष्म उवाच
Educational Q&A
Even when the state is financially strained, a king may levy tribute according to rule, but must exempt those of highest spiritual and moral standing (brahma-sama, deva-kalpa). Fiscal necessity does not override the duty to honor and protect the truly virtuous.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises Yudhiṣṭhira on governance. Here he outlines a principle of tax collection: a treasury-poor king may collect bali from certain subjects, but should not burden spiritually eminent or exceptionally righteous persons.