राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
बाहां जन॑ भेदयित्वा भोक्तव्यो मध्यम: सुखम् । एवं नास्य प्रकुप्यन्ति जना: सुखितदु:खिता:,जंगली लुटेरोंको बाह्मजन कहते हैं, उनमें भेद डालकर राजा मध्यमवर्गके ग्रामीण मनुष्योंका सुखपूर्वक उपभोग करे--उनसे राष्ट्रके हितके लिये धन ले, ऐसा करनेसे सुखी और दु:खी दोनों प्रकारके मनुष्य उसपर क्रोध नहीं करते
bāhāṃ janaṃ bhedayitvā bhoktavyo madhyamaḥ sukham | evaṃ nāsya prakupyanti janāḥ sukhita-duḥkhitāḥ ||
Bhishma berkata: “Dengan menimbulkan perpecahan dalam kalangan kaum ‘bāhā’ (gerombolan liar yang merompak), raja hendaklah menikmati—yakni menarik hasil—daripada rakyat desa golongan pertengahan secara sederhana, tanpa menindas mereka. Jika baginda memungut demi kebajikan negeri dengan dasar yang berukur demikian, maka orang yang senang mahupun yang susah tidak akan murka terhadap baginda.”
भीष्म उवाच
A king should protect the realm by neutralizing predatory groups through strategic division, and he should collect resources from the ordinary middle rural populace in a measured, non-oppressive way for the public good—so that neither the prosperous nor the distressed turn against him.
In Bhishma’s instruction on rāja-dharma in the Śānti Parva, he advises Yudhiṣṭhira on practical governance: handle dangerous outlaw elements by breaking their unity, and levy revenue from villagers moderately for the benefit of the state, thereby maintaining broad public consent.