अध्याय ७२ — राजधर्मः: प्रजारक्षण, कर-नीति, दण्ड-नीति, अमात्य-नियोजन
Chapter 72 — Royal Duty: protection of subjects, taxation, punishment, and appointments
बलिषष्ेन शुल्केन दण्डेनाथापराधिनाम् । शास्त्रानीतेन लिप्सेथा वेतनेन धनागमम्
baliṣaṣṭhena śulkena daṇḍenāthāparādhinām | śāstrānītena lipsetha vetanena dhanāgamam |
Bhīṣma disse: “Que o rei busque o ingresso de riqueza apenas por meios lícitos—recebendo a parte devida (bali) e os tributos ou taxas apropriados (śulka), impondo multas monetárias aos infratores e aceitando a remuneração sancionada pelos śāstras (como as taxas ligadas à proteção e à regulação). Assim, por esses canais aprovados, o governante deve desejar e assegurar a receita.”
भीष्म उवाच
A ruler should collect revenue only through dharmic, regulated means—legitimate taxes/dues, lawful fines for wrongdoing, and śāstra-approved fees connected with governance and protection—avoiding arbitrary or exploitative extraction.
In the Shanti Parva’s instruction on rājadharma, Bhishma advises Yudhishthira on how a king should obtain wealth for the state: through proper taxation, penal fines, and sanctioned remuneration tied to administrative duties.