Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
जलौकावत् पिबेद् राष्ट्र मुदुनैव नराधिप: । व्याप्रीव च हरेत् पुत्रान् संदशेन्न च पीडयेत्
jalaukāvat pibed rāṣṭraṃ mudunaiva narādhipaḥ | vyāghrīvaca haret putrān saṃdaśen na ca pīḍayet ||
ພີສະມະກ່າວວ່າ: «ກະສັດຄວນເກັບພາສີຈາກອານາຈັກດ້ວຍຄວາມອ່ອນໂຍນ—ເຫມືອນປາກດູດເລືອດທີ່ດູດທີລະນ້ອຍ. ແລະເຫມືອນເສືອແມ່ທີ່ຄາບລູກດ້ວຍແຂ້ວແຕ່ບໍ່ກັດບໍ່ເຮັດໃຫ້ເຈັບ, ຜູ້ປົກຄອງກໍຄວນ ‘ບີບນົມ’ ອານາຈັກດ້ວຍວິທີອ່ອນໂຍນ ເອົາແຕ່ສິ່ງທີ່ຄວນໄດ້ ໂດຍບໍ່ໃຫ້ປະຊາຊົນເດືອດຮ້ອນ».
भीष्य उवाच
Revenue collection is legitimate, but it must be gradual, gentle, and non-oppressive. The king should take what is due without injuring the people’s livelihood, just as a leech draws little by little and a tigress carries her cubs without harming them.
In the Shanti Parva’s instruction on kingship, Bhishma advises the ruler on proper statecraft: how to sustain the kingdom through taxation while protecting subjects from hardship, using vivid animal similes to stress restraint and care.