राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
प्रागेव तु धनादानमनुभाष्य तत: पुन: । संनिपत्य स्वविषये भयं राष्ट्रे प्रदर्शयेत्,राजा पहले ही धन लेनेकी आवश्यकता बताकर फिर अपने राज्यमें सर्वत्र दौरा करे और राष्ट्रपर आनेवाले भयकी ओर सबका ध्यान आकर्षित करे
prāgeva tu dhanādānam anubhāṣya tataḥ punaḥ | sannipatya svaviṣaye bhayaṁ rāṣṭre pradarśayet ||
Bhishma berkata: Mula-mula, raja hendaklah menerangkan terlebih dahulu keperluan mengumpulkan harta (melalui sumbangan atau hasil negeri). Kemudian, setelah kembali, baginda hendaklah menghimpunkan rakyat di wilayahnya dan memperlihatkan dengan jelas bahaya yang mengancam negara—agar sokongan umum dan kesiapsiagaan lahir daripada kefahaman, bukan paksaan.
भीष्म उवाच
A king should not extract wealth abruptly or opaquely; he should first explain the necessity of raising funds and then, by convening the people, clearly communicate the external or internal threat to the realm. Legitimate revenue-collection is grounded in transparency, persuasion, and shared responsibility for public safety.
In Bhishma’s instruction on rajadharma in the Shanti Parva, he advises Yudhishthira on practical statecraft: before collecting money, the ruler should publicly justify the need and then tour/convene assemblies in his territory to alert the populace to impending danger, thereby mobilizing support and preparedness.