Shloka 133

योगक्षेमं च सम्प्रेक्ष्य वणिजां कारयेत्‌ करान्‌ | राजाको मालकी खरीद--बिक्री, उसके मँगानेका खर्च, उसमें काम करनेवाले नौकरोंके वेतन, बचत और योग-क्षेमके निर्वाहकी ओर दृष्टि रखकर ही व्यापारियोंपर कर लगाना चाहिये

yogakṣemaṁ ca samprekṣya vaṇijāṁ kārayet karān |

Bhishma disse: “Tendo considerado cuidadosamente o bem-estar e a segurança (yoga-kṣema) dos mercadores—como seu comércio é sustentado e protegido—um rei deve cobrar impostos deles apenas com tal prudência, para que a receita se eleve sem prejudicar o comércio nem os meios de vida que dele dependem.”

योगक्षेमम्welfare and security (yoga and kṣema)
योगक्षेमम्:
Karma
TypeNoun
Rootयोगक्षेम
FormMasculine, Accusative, Singular
and
:
TypeIndeclinable
Root
सम्प्रेक्ष्यhaving considered / having looked into
सम्प्रेक्ष्य:
TypeVerb
Rootसम्-प्र-ईक्ष्
Formल्यप् (absolutive/gerund), Parasmaipada (usage-neutral for gerund)
वणिजाम्of merchants
वणिजाम्:
TypeNoun
Rootवणिज्
FormMasculine, Genitive, Plural
कारयेत्should cause to be levied / should impose
कारयेत्:
TypeVerb
Rootकृ
FormVidhi-lin (optative), Non-past (injunctive/optative sense), 3rd, Singular, Parasmaipada, true
करान्taxes
करान्:
Karma
TypeNoun
Rootकर
FormMasculine, Accusative, Plural

भीष्म उवाच

B
Bhīṣma
R
rājā (king)
V
vaṇij (merchant/trader)

Educational Q&A

Taxation must be guided by yogakṣema—protecting and sustaining the economic well-being of merchants—so the king raises revenue without undermining trade or public prosperity.

In the Śānti Parva’s teachings on kingship (rājadharma), Bhīṣma instructs the king on how to levy taxes, emphasizing careful assessment of merchants’ capacity and welfare before imposing levies.