आपद्धर्मे कोशबलन्यायः | Treasury, Force, and Crisis-Ethics for the King
ततः स कथयामास कथां धर्मार्थसंहिताम् । ऋषिमध्ये महाराज तनुर्धर्मभूतां वर:,महाराज! तदनन्तर धर्मात्माओंमें श्रेष्ठ तनु ऋषियोंके बीचमें बैठकर धर्म और अर्थसे युक्त कथा कहने लगे
tataḥ sa kathayāmāsa kathāṁ dharmārthasaṁhitām | ṛṣimadhye mahārāja tanur dharmabhūtāṁ varaḥ ||
Então, ó grande rei, o excelente Tanū—o mais eminente entre os justos—sentou-se no meio dos ṛṣi e começou a proferir um discurso entretecido de dharma e artha, destinado a orientar a conduta e assegurar o bem-estar.
भीष्म उवाच
The verse frames the instruction as dharmārthasaṁhitā—teaching that true guidance integrates moral duty (dharma) with practical welfare and statecraft (artha), so that ethical conduct and effective living support each other.
Bhīṣma tells the king that Tanū, regarded as foremost in righteousness, sits among the assembled sages and begins narrating a discourse that is both ethically grounded and practically oriented.