Daṇḍa-svarūpa-nirūpaṇa
The Nature, Forms, and Function of Daṇḍa
काल प्राप्तमुपादद्यान्नार्थ राजा प्रसूचयेत् । अहन्यहनि संदुह्मान्महीं गामिव बुद्धिमान्,बुद्धिमान् राजा समय पड़नेपर ही प्रजासे धन ले। अपनी अर्थ-संग्रहकी नीति किसीके सम्मुख प्रकट न करे। जैसे बुद्धिमान मनुष्य गायकी रक्षा करते हुए ही उससे दूध दुहता है, उसी प्रकार राजा सदा पृथ्वीका पालन करते हुए ही उससे धनका दोहन करे
kāla-prāptam upādad yān nārthaṁ rājā prasūcayet | ahany ahani saṁduhmān mahīṁ gām iva buddhimān ||
Bhishma disse: “Um rei deve arrecadar tributos apenas quando chegar o tempo apropriado, e não deve revelar seus métodos de acumular riqueza. Dia após dia, o rei sábio deve ‘ordenhar’ a terra de recursos somente enquanto a protege e a nutre—como o homem prudente tira leite da vaca ao mesmo tempo que a resguarda.”
भीष्म उवाच
Revenue collection must be timely, restrained, and grounded in protection: the king may draw wealth from the realm only while sustaining it, like milking a cow without harming her; additionally, state fiscal strategy should not be openly advertised.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises Yudhishthira on how a ruler should manage wealth: collect resources at the right time, keep fiscal policy discreet, and ensure extraction is paired with continual care of the land and people.