Daṇḍanīti and the King as the Cause of Yuga-Order (दण्डनीतिः राजधर्मश्च युगकारणत्वम्)
आददीत बलिं चापि प्रजाभ्य: कुरुनन्दन । स षड्भागमपि प्राज्ञस्तासामेवाभिगुप्तये,कुरुनन्दन! बुद्धिमान् नरेश प्रजाजनोंसे उन्हींकी रक्षाके लिये उनकी आयका छठा भाग करके रूपमें ग्रहण करे
ādadīta baliṃ cāpi prajābhyaḥ kurunandana | sa ṣaḍbhāgam api prājñas tāsām evābhiguptaye ||
Bhishma said: “O joy of the Kurus, a ruler may also take bali (tribute) from the people; yet the wise king takes even the sixth share of their income only for that very purpose—namely, the protection and safeguarding of those subjects.”
भीष्म उवाच
Royal taxation is ethically justified only as a means to protect and secure the welfare of the subjects; the king’s right to collect revenue (even the traditional one-sixth share) is tied to his duty of guardianship.
In the Shanti Parva’s instruction on rajadharma, Bhishma addresses Yudhisthira and explains the principle behind collecting bali (tribute): a wise king levies revenue from the people specifically to fund their protection and good governance.