राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
यानि ग्राम्याणि भोज्यानि ग्रामिकस्तान्युपाश्रियात् । दशपस्तेन भर्तव्यस्तेनापि द्विगुणाधिप:
yāni grāmyāṇi bhojyāni grāmikas tāny upāśriyāt | daśapas tena bhartavyas tenāpi dviguṇādhipaḥ ||
Bhīṣma bersabda: “Apa jua hasil dan pendapatan yang boleh dimanfaatkan yang timbul dalam sesebuah kampung, ketua kampung hendaklah menyimpannya dan mentadbirnya, mengambil bahagian tetapnya sebagai upah. Daripada hasil yang sama itu juga, hendaklah ia menanggung penyelia sepuluh kampung dengan membayar gaji yang diperuntukkan; dan demikian pula, ketua bagi sepuluh kampung hendaklah menanggung penyelia dua puluh kampung melalui imbuhan yang sewajarnya.”
भीष्म उवाच
A graded administrative structure should be funded from local revenues with fixed, regulated remuneration: the village head manages village produce and supports higher officials (ten-village and twenty-village overseers) through stipulated shares, ensuring orderly governance and accountability.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma outlines a practical model of rural administration, describing how village produce/revenue is handled and how successive tiers of officials are maintained through assigned wages.