सांख्ययोगभेदः तथा योगबलोपदेशः
Sāṃkhya–Yoga Distinction and Instruction on Yogic Strength
इन्द्रोड<थ धनदो राजा यक्षरक्षो5धिप: सदा | प्रभविष्णुश्न कोशस्य जगतश्च तथा प्रभु: ८ ।। उस समय इन्द्र तीनों लोकोंके अधीश्वर थे और सदा यक्षों तथा राक्षसोंके अधिपति प्रभावशाली जगत्पति राजा कुबेर उनके कोषाध्यक्ष बनाये गये थे
indro 'tha dhanado rājā yakṣarakṣo'dhipaḥ sadā | prabhaviṣṇuś ca kośasya jagataś ca tathā prabhuḥ || 8 ||
Bhishma berkata: “Pada waktu itu Indra ialah pemerintah agung tiga alam. Kubera, raja kekayaan (Dhanada), yang sentiasa menjadi penguasa Yaksha dan Rakshasa, berwibawa dan berkuasa, telah dilantik sebagai penjaga perbendaharaan serta sebagai pemerintah yang diamanahkan kemakmuran dunia.”
भीष्म उवाच
The verse highlights dharmic governance through proper delegation: sovereignty (Indra) is supported by entrusted stewardship of wealth (Kubera). Prosperity is treated as a responsibility administered by a capable authority, not merely as personal possession.
Bhishma describes an earlier cosmic-political arrangement: Indra rules the three worlds, while Kubera—powerful and the chief of Yakshas and Rakshasas—is placed in charge of the treasury and associated worldly administration of prosperity.