राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
इति वाचा मधुरया शलक्ष्णया सोपचारया । स्वरश्मीनभ्यवसृजेद् योगमाधाय कालवित्
iti vācā madhurayā śalakṣṇayā sopacārayā | svaraśmīn abhyavasṛjed yogam ādhāya kālavit ||
ଏହିପରି ମଧୁର, କୋମଳ ଓ ଶିଷ୍ଟ ବାଣୀଦ୍ୱାରା—ସମୟ ଓ ପରିସ୍ଥିତି ଜାଣୁଥିବା ରାଜା—ଯୁକ୍ତି ଆଶ୍ରୟ କରି ଅଗ୍ରସର ହେବା ଉଚିତ। କଠୋରତାରେ ନୁହେଁ; ସ୍ନେହପୂର୍ଣ୍ଣ ଅନୁନୟବଚନରେ ବୁଝାଇ, ଉଚିତ ଉପାୟ ଗ୍ରହଣ କରି ରାଜ୍ୟକାର୍ଯ୍ୟ ପାଇଁ ଘରେଘରେ ଧନସଂଗ୍ରହକୁ ସେବକ କିମ୍ବା ପଦାତିମାନଙ୍କୁ ପଠାଇବା ଉଚିତ।
भीष्म उवाच
A ruler should act with awareness of timing and circumstance, using courteous and gentle speech and appropriate strategy—especially in sensitive acts like collecting revenue—so that governance remains ethical and non-oppressive.
In Bhishma’s instruction on rajadharma in the Shanti Parva, he advises how a king should proceed practically: by employing polite persuasion and suitable measures when dispatching agents for wealth collection, emphasizing tact over coercion.