Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
जलौकावत् पिबेद् राष्ट्र मुदुनैव नराधिप: । व्याप्रीव च हरेत् पुत्रान् संदशेन्न च पीडयेत्
jalaukāvat pibed rāṣṭraṃ mudunaiva narādhipaḥ | vyāghrīvaca haret putrān saṃdaśen na ca pīḍayet ||
Bhishma berkata: “Seorang raja hendaklah memungut hasil dari kerajaannya dengan lembut—seperti lintah yang menghisap darah sedikit demi sedikit. Dan seperti harimau betina yang mengangkat anaknya dengan gigi tanpa menggigit atau mencederakannya, demikianlah pemerintah harus ‘memerah’ negeri dengan cara yang lunak, mengambil yang patut diambil tanpa menimpakan derita kepada rakyat.”
भीष्य उवाच
Revenue collection is legitimate, but it must be gradual, gentle, and non-oppressive. The king should take what is due without injuring the people’s livelihood, just as a leech draws little by little and a tigress carries her cubs without harming them.
In the Shanti Parva’s instruction on kingship, Bhishma advises the ruler on proper statecraft: how to sustain the kingdom through taxation while protecting subjects from hardship, using vivid animal similes to stress restraint and care.