Shloka 80
तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
अगोप्तारश्न॒ राजानो बलिषड्भागतस्करा: । समर्थाक्षाप्पदातारस्ते वै निरयगामिन:
agoptāraś ca rājāno bali-ṣaḍbhāga-taskarāḥ | samarthāś cāpy adātāras te vai niraya-gāminaḥ ||
Bhishma berkata: Raja-raja yang tidak melindungi rakyatnya, namun merampas bahagian keenam daripada pendapatan rakyat sebagai ufti—seperti pencuri—dan mereka yang walaupun berkemampuan tetap tidak bersedekah: orang demikian pasti pergi ke neraka. Rangkap ini menegaskan bahawa hasil kerajaan hanya sah dari segi moral apabila disertai kewajipan melindungi dan kemurahan hati.
भीष्म उवाच
Educational Q&A
Taxation is justified only when the ruler fulfills dharma: protecting the people and practicing generosity. Taking revenue without protection is equated with theft, and stinginess despite capacity is condemned; both lead to severe karmic consequences.
In Bhishma’s instruction on dharma (especially duties of rulers), he warns about the moral accountability of kings: failure in protection and charity, while still extracting the traditional one-sixth levy, is portrayed as criminal and spiritually ruinous.