Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
यथा शल्यकवानाखु: पदं धूनयते सदा । अतीक्ष्णेनाभ्युपायेन तथा राष्ट्र समापिबेत्
yathā śalyakavān ākhuḥ padaṃ dhūnayate sadā | atīkṣṇenābhyupāyena tathā rāṣṭraṃ samāpibet ||
ພີສະມະກ່າວວ່າ: «ເຫມືອນໜູຟັນແຫຼມທີ່ກັດເນື້ອຕີນຄົນທີ່ກຳລັງນອນຢ່າງອ່ອນໆ ຈົນຜູ້ນອນພຽງແຕ່ກະຕຸກຕີນ ແຕ່ບໍ່ຮູ້ສຶກເຈັບຊັດ, ກະສັດກໍຄວນເກັບພາສີດ້ວຍວິທີອ່ອນໂຍນ ແລະບໍ່ລົບກວນ ເພື່ອບໍ່ໃຫ້ປະຊາຊົນເດືອດຮ້ອນ».
भीष्य उवाच
A ruler should collect revenue in a gentle, minimally burdensome way—so the subjects do not feel oppressed. Fiscal policy must be guided by dharma and the welfare of the people, not by harsh extraction.
In Bhishma’s instruction on rajadharma, he uses a vivid analogy: a rat nibbling a sleeper’s foot so subtly that the sleeper only twitches. Likewise, the king should levy taxes gradually and tactfully, avoiding public suffering.