Shloka 12
Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
न चास्थाने न चाकाले करांस्तेभ्यो निपातयेत् । आनुपूर्व्येण सान्त्वेन यथाकालं यथाविधि
na cāsthāne na cākāle karāṁs tebhyo nipātayet | ānupūrvyena sāntvena yathākālaṁ yathāvidhi ||
ພີສະມະກ່າວວ່າ: ກະສັດບໍ່ຄວນວາງພາສີໃສ່ປະຊາຊົນໃນສະຖານທີ່ບໍ່ຄວນ ຫຼືໃນເວລາບໍ່ຖືກການ. ແຕ່ຄວນເກັບລາຍຮັບຢ່າງຄ່ອຍໆ ດ້ວຍການປອບໂຍນແລະຊັກຊວນຢ່າງອ່ອນໂຍນ ໃຫ້ສອດຄ່ອງກັບລະດູການ ແລະວິທີການທີ່ກຳນົດໄວ້—ເພື່ອໃຫ້ການປົກຄອງຢູ່ໃນທາງທຳ ບໍ່ກາຍເປັນການກົດຂີ່.
भीष्य उवाच
Educational Q&A
Taxation must be dharmic: a ruler should not burden people at unsuitable times or circumstances, and should collect revenue gradually, gently, and according to established norms—prioritizing the subjects’ welfare and social stability.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises the king on proper statecraft, specifically warning against harsh or untimely taxation and recommending orderly, conciliatory, rule-based revenue collection.