तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
अगोप्तारश्न॒ राजानो बलिषड्भागतस्करा: । समर्थाक्षाप्पदातारस्ते वै निरयगामिन:
agoptāraś ca rājāno bali-ṣaḍbhāga-taskarāḥ | samarthāś cāpy adātāras te vai niraya-gāminaḥ ||
ଭୀଷ୍ମ କହିଲେ—ଯେ ରାଜାମାନେ ପ୍ରଜାକୁ ରକ୍ଷା କରନ୍ତି ନାହିଁ, ତଥାପି କର ନାମରେ ପ୍ରଜାର ଆୟର ଛଠା ଭାଗ ଚୋର ପରି ନେଇଥାନ୍ତି; ଏବଂ ଯେମାନେ ସମର୍ଥ ହୋଇ ମଧ୍ୟ ଦାନ କରନ୍ତି ନାହିଁ—ସେମାନେ ନିଶ୍ଚୟ ନରକଗାମୀ।
भीष्म उवाच
Taxation is justified only when the ruler fulfills dharma: protecting the people and practicing generosity. Taking revenue without protection is equated with theft, and stinginess despite capacity is condemned; both lead to severe karmic consequences.
In Bhishma’s instruction on dharma (especially duties of rulers), he warns about the moral accountability of kings: failure in protection and charity, while still extracting the traditional one-sixth levy, is portrayed as criminal and spiritually ruinous.