Shloka 35
राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
प्राकारं भृत्यभरणं व्ययं संग्रामतो भयम् । योगक्षेमं च सम्प्रेक्ष्य गोमिन: कारयेत् करम्
prākāraṃ bhṛtyabharaṇaṃ vyayaṃ saṅgrāmato bhayam | yogakṣemaṃ ca samprekṣya gomināḥ kārayet karam ||
Bhishma berkata: “Setelah menimbang dengan saksama keperluan membina kubu dan benteng, menanggung sara hidup para hamba dan tentera, memenuhi perbelanjaan lain yang perlu, menolak bahaya yang timbul daripada perang, serta menjamin yoga-kṣema—kesejahteraan dan keselamatan—bagi semua, raja hendaklah mengenakan cukai kepada Vaiśya yang kaya, yang memiliki ternakan dan sumber. Dari segi etika, percukaian itu wajar apabila ia secara telus dikaitkan dengan perlindungan awam, pentadbiran, dan kebaikan bersama.”
भीष्म उवाच
Educational Q&A
Taxation is ethically warranted when the king levies it with clear regard to public needs—defense, administration, necessary expenses, and the welfare-security (yoga-kṣema) of the people—rather than for personal indulgence.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises the king on practical governance: after assessing expenses like fortifications, maintenance of staff and troops, and protection from war-related threats, the king should collect taxes from prosperous Vaiśyas (notably those with cattle/wealth) to fund these responsibilities.