Daṇḍa-svarūpa-nirūpaṇa
The Nature, Forms, and Function of Daṇḍa
काल प्राप्तमुपादद्यान्नार्थ राजा प्रसूचयेत् । अहन्यहनि संदुह्मान्महीं गामिव बुद्धिमान्
kāla-prāptam upādad yān nārthaṁ rājā prasūcayet | ahany ahani saṁduhmān mahīṁ gām iva buddhimān ||
ଭୀଷ୍ମ କହିଲେ—ବୁଦ୍ଧିମାନ ରାଜା ଯଥାକାଳେ ମାତ୍ର ପ୍ରଜାଠାରୁ ରାଜସ୍ୱ ଗ୍ରହଣ କରୁ; ଧନସଂଗ୍ରହର ନିଜ ନୀତି କାହା ସମ୍ମୁଖରେ ପ୍ରକାଶ ନ କରୁ। ଯେପରି ବିବେକୀ ମନୁଷ୍ୟ ଗାଈକୁ ରକ୍ଷା କରି ତାହାର ଦୁଧ ଦୋହେ, ସେପରି ରାଜା ପୃଥିବୀକୁ ପାଳନ କରି ତାହାଠାରୁ ଧନ ଗ୍ରହଣ କରୁ।
भीष्म उवाच
Revenue collection must be timely, restrained, and grounded in protection: the king may draw wealth from the realm only while sustaining it, like milking a cow without harming her; additionally, state fiscal strategy should not be openly advertised.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises Yudhishthira on how a ruler should manage wealth: collect resources at the right time, keep fiscal policy discreet, and ensure extraction is paired with continual care of the land and people.