Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
यथा तासां च मन्येत श्रेय आत्मन एव च | तथा कर्माणि सर्वाणि राजा राष्ट्रेषु वर्तयेत्
yathā tāsāṃ ca manyeta śreya ātmana eva ca | tathā karmāṇi sarvāṇi rājā rāṣṭreṣu vartayet ||
ପ୍ରଜାମାନଙ୍କର ଓ ନିଜର ମଙ୍ଗଳ ଯେପରି ହେବ ବୋଲି ରାଜା ଭାବେ, ସେହିପରି ସମସ୍ତ କାର୍ଯ୍ୟ ଓ ନୀତିକୁ ସେ ନିଜ ରାଷ୍ଟ୍ରରେ ପ୍ରଚଳିତ କରିବେ।
भीष्य उवाच
A king’s policies should be guided by discernment of welfare (śreyaḥ): he must implement throughout the realm those actions he judges to benefit both the subjects and the ruler, aligning self-interest with public good as a principle of rājadharma.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma is advising the king on how to govern: he emphasizes practical implementation—spreading and enforcing beneficial measures across the kingdom—rather than merely holding good intentions.