Shloka 9
Brāhmaṇa-bheda-nirṇaya and Rājā’s Regulatory Duties (ब्राह्मणभेदनिर्णयः)
एतेभ्यो बलिमादद्याद्धीनकोशो महीपति: । ऋते ब्रह्मसमेभ्यश्व देवकल्पेभ्य एव च
etebhyo balim ādadīyād dhīna-kośo mahīpatiḥ | ṛte brahma-samebhyaś ca deva-kalpebhya eva ca ||
ਭੀਸ਼ਮ ਨੇ ਆਖਿਆ—ਹੇ ਮਹੀਪਤੀ! ਜੇ ਰਾਜਕੋਸ਼ ਘਟ ਜਾਵੇ ਤਾਂ ਰਾਜਾ ਇਨ੍ਹਾਂ ਤੋਂ ਬਲੀ (ਕਰ) ਲੈ ਸਕਦਾ ਹੈ; ਪਰ ਜੋ ਬ੍ਰਹਮ-ਸਮ ਪਵਿੱਤਰ ਅਤੇ ਦੇਵ-ਤੁੱਲ ਆਚਰਨ ਵਾਲੇ ਹਨ, ਉਨ੍ਹਾਂ ਤੋਂ ਕਰ ਨਾ ਲਵੇ।
भीष्म उवाच
Educational Q&A
Even when the state is financially strained, a king may levy tribute according to rule, but must exempt those of highest spiritual and moral standing (brahma-sama, deva-kalpa). Fiscal necessity does not override the duty to honor and protect the truly virtuous.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises Yudhiṣṭhira on governance. Here he outlines a principle of tax collection: a treasury-poor king may collect bali from certain subjects, but should not burden spiritually eminent or exceptionally righteous persons.