Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
दमयतन्निव दम्यानि शश्चद् भारं विवर्धयेत् । मृदुपूर्व प्रयत्नेन पाशानभ्यवहारयेत्
damayatann iva damyāni śaścad bhāraṁ vivardhayet | mṛdu-pūrva-prayatnena pāśān abhyavahārayet ||
ଯେପରି ଭାର ବୋହିବାକୁ ଶିଖାଉଥିବା ଲୋକ ପ୍ରଥମେ ଛୋଟ ଗୋବଛାମାନଙ୍କୁ ଯତ୍ନପୂର୍ବକ ନିୟନ୍ତ୍ରଣ କରେ ଏବଂ ପରେ ଧୀରେ ଧୀରେ ଭାର ବଢ଼ାଏ, ସେପରି ରାଜା ଆରମ୍ଭରେ କରର ଭାର କମ୍ ରଖି, ପରେ ଅଳ୍ପ ଅଳ୍ପ କରି ବଢ଼ାଇବା ଉଚିତ।
भीष्य उवाच
A ruler should not suddenly impose heavy taxes or obligations on the people; like training calves with a load, he should begin gently and increase demands only gradually, with careful restraint and guidance.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises the king using a practical simile: the way one trains calves to carry loads—starting light and increasing step by step—so should the king manage taxation and public burdens.