Shloka 26
Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
जो सब प्राणियोंपर दया करते और प्रजाकी उन्नतिमें योग देते हैं, वे तुम्हारे राष्ट्रमें निवास करें। जो लोग प्राणियोंका विनाश करनेवाले हैं, वे न रहें ।।
bhīṣma uvāca | ye sarva-prāṇiṣu dayāṃ kurvanti prajāyāś ca unnatau yogaṃ dadati, te tava rāṣṭre nivasantu | ye tu prāṇi-vināśa-kārāḥ, te na nivasantu || daṇḍyās te ca mahārāja dhanādāna-prayojakāḥ | prayogaṃ kārayeyus tān yathā-bali-karāṃs tathā ||
Bhīṣma berkata: “Biarlah tinggal dalam wilayahmu mereka yang berbelas kasihan kepada semua makhluk bernyawa dan menyumbang kepada kebajikan serta kemajuan rakyat. Tetapi mereka yang membawa kepada kebinasaan makhluk jangan dibiarkan kekal. Dan, wahai Raja Agung, para pegawai yang menghasut pengambilan wang—yang memungut atau menyebabkan dipungut lebih daripada yang patut—layak dihukum olehmu. Lantik pegawai lain untuk melatih dan menegakkan amalan yang benar: memungut hanya yang wajar, menurut kadar levi yang ditetapkan.”
भीष्य उवाच
Educational Q&A
A king should foster a realm led by compassionate, welfare-oriented people, and should punish officials who exploit subjects through improper exactions; taxation must follow a correct, limited, and lawful procedure.
In the Shanti Parva’s instruction on kingship, Bhishma addresses the king (Yudhishthira) and lays down administrative policy: keep benevolent persons in the kingdom, expel harmful ones, and discipline corrupt revenue agents while instituting proper tax-collection practice through responsible officers.