राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
योगक्षेमं च सम्प्रेक्ष्य वणिजां कारयेत् करान् | राजाको मालकी खरीद--बिक्री
yogakṣemaṁ ca samprekṣya vaṇijāṁ kārayet karān |
Bhishma bersabda: “Setelah meneliti dengan cermat kebajikan dan keselamatan (yoga-kṣema) para pedagang—bagaimana perdagangan mereka dipelihara dan dilindungi—raja hendaklah mengenakan cukai ke atas mereka dengan pertimbangan yang bijaksana, agar hasil negeri bertambah tanpa memudaratkan perniagaan dan mata pencarian yang bergantung padanya.”
भीष्म उवाच
Taxation must be guided by yogakṣema—protecting and sustaining the economic well-being of merchants—so the king raises revenue without undermining trade or public prosperity.
In the Śānti Parva’s teachings on kingship (rājadharma), Bhīṣma instructs the king on how to levy taxes, emphasizing careful assessment of merchants’ capacity and welfare before imposing levies.