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.”
भीष्म उवाच
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.