राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
बाहां जन॑ भेदयित्वा भोक्तव्यो मध्यम: सुखम् । एवं नास्य प्रकुप्यन्ति जना: सुखितदु:खिता:
bāhāṃ janaṃ bhedayitvā bhoktavyo madhyamaḥ sukham | evaṃ nāsya prakupyanti janāḥ sukhita-duḥkhitāḥ ||
ଜଙ୍ଗଲି ଲୁଟେରା ଦଳକୁ ‘ବାହା’ ଲୋକ କୁହାଯାଏ; ସେମାନଙ୍କ ମଧ୍ୟରେ ଭେଦ ସୃଷ୍ଟି କରି ରାଜା ମଧ୍ୟମ ଶ୍ରେଣୀର ଗ୍ରାମ୍ୟ ଲୋକଙ୍କଠାରୁ ରାଷ୍ଟ୍ରହିତ ପାଇଁ ମାପିତ ଭାବରେ ଧନ ଗ୍ରହଣ କରୁ—ସେମାନଙ୍କୁ ଚାପି ନ ଦେଇ। ଏପରି କଲେ ସୁଖୀ ଓ ଦୁଃଖୀ—ଦୁହେଁ ତାଙ୍କ ଉପରେ କ୍ରୋଧ କରନ୍ତି ନାହିଁ।
भीष्म उवाच
A king should protect the realm by neutralizing predatory groups through strategic division, and he should collect resources from the ordinary middle rural populace in a measured, non-oppressive way for the public good—so that neither the prosperous nor the distressed turn against him.
In Bhishma’s instruction on rāja-dharma in the Śānti Parva, he advises Yudhiṣṭhira on practical governance: handle dangerous outlaw elements by breaking their unity, and levy revenue from villagers moderately for the benefit of the state, thereby maintaining broad public consent.