Adhyaya 18 — Arjuna Declines the Throne; Garga Directs Him to Dattatreya; The Gods Defeat the Daityas through Dattatreya’s Vision and the Movement of Lakshmi
यदर्थं गृह्यते शुल्कं तदनिष्पादयन् वृथा ।
पण्यानां द्वादशं भागं भूपालाय वणिग्जनः ॥
yadarthaṃ gṛhyate śulkaṃ tad aniṣpādayan vṛthā /
paṇyānāṃ dvādaśaṃ bhāgaṃ bhūpālāya vaṇigjanaḥ
ଯେ ରାଜା ଶୁଳ୍କ ଗ୍ରହଣ କରେ କିନ୍ତୁ ଯାହା ପାଇଁ ତାହା ଗ୍ରହଣ—ରକ୍ଷା ଓ ବ୍ୟବସ୍ଥା—ସେହି କାର୍ଯ୍ୟ କରେନାହିଁ, ତାହାର ଶୁଳ୍କଗ୍ରହଣ ବ୍ୟର୍ଥ। ବଣିକସମୁଦାୟ ରାଜାଙ୍କୁ ଦ୍ରବ୍ୟର ଦ୍ୱାଦଶାଂଶ ଦେଇଥାଏ।
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Revenue is legitimate only when tied to public good—especially protection. Taking tax without delivering security/order is adharma.
Dharma instruction embedded in vaṃśānucarita: governance norms articulated through a king’s dialogue.
Tax here symbolizes ‘exchange of energy’ between ruler and subjects; imbalance (taking without giving) produces moral debt (ṛṇa) that ripens as suffering.