राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
राष्ट्रमप्यतिदुग्धं हि न कर्म कुरुते महत् । यो राष्ट्रमनुगृह्नाति परिरक्षन् स्वयं नूप:
rāṣṭram apy atidugdhaṃ hi na karma kurute mahat | yo rāṣṭram anugṛhṇāti parirakṣan svayaṃ nūpaḥ ||
अतिदोहन झालेले राष्ट्रही महान कार्य करू शकत नाही. परंतु जो नृप स्वतः रक्षण करीत राष्ट्रावर अनुग्रह करतो, तोच त्याला समृद्ध करून मोठ्या कार्यास समर्थ करतो.
भीष्म उवाच
A ruler must not drain the realm through excessive extraction; a kingdom weakened by over-taxation cannot achieve great ends. By personally protecting and supporting the people, the king strengthens the state and makes prosperity and major accomplishments possible.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises the king on ethical governance. He uses the image of an over-milked cow to warn that a heavily exploited kingdom loses its capacity, whereas a protective and benevolent king sustains the realm’s strength.