न गृह्णाति करं राजन्प्रजाभ्योथाधिकं नृप । राज्यं स ईदृशं चक्रे सर्वलोकहिते रतः
na gṛhṇāti karaṃ rājanprajābhyothādhikaṃ nṛpa | rājyaṃ sa īdṛśaṃ cakre sarvalokahite rataḥ
Wahai raja, baginda tidak memungut cukai yang berlebihan daripada rakyat. Dengan tekun demi kebajikan semua makhluk, pemerintah itu membentuk sebuah kerajaan yang demikian, berlandaskan dharma.
Pulastya
Listener: राजन् (addressed king)
Scene: A serene court scene: the king seated modestly, receiving petitions; scribes record fair levies; subjects appear content; symbols of balance/justice and overflowing granaries in the background.
Righteous governance is defined by restraint and compassion—protecting subjects and prioritizing universal welfare over extraction.
No tīrtha is directly named; the verse advances the Arbuda Khaṇḍa itihāsa that contextualizes later tīrtha glorification.
None; it teaches rājadharma: fair taxation and governance for the good of all.