राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
यानि ग्राम्याणि भोज्यानि ग्रामिकस्तान्युपाश्रियात् । दशपस्तेन भर्तव्यस्तेनापि द्विगुणाधिप:,गाँवोंमें जो आय अथवा उपज हो, वह सब गाँवका अधिपति अपने ही पास रखे (तथा उसमेंसे नियत अंशका वेतनके रूपमें उपभोग करे)। उसीमेंसे नियत वेतन देकर उसे दस गाँवोंके अधिपतिका भी भरण-पोषण करना चाहिये, इसी तरह दस गाँवके अधिपतिको भी बीस गाँवोंके पालकका भरण-पोषण करना उचित है
yāni grāmyāṇi bhojyāni grāmikas tāny upāśriyāt | daśapas tena bhartavyas tenāpi dviguṇādhipaḥ ||
Bhīṣma disse: «Quaisquer receitas e produtos consumíveis que surjam numa aldeia devem ser retidos e administrados pelo chefe da aldeia, que deles tomará a sua parte fixa como remuneração. Dessa mesma receita ele deve também manter o supervisor de dez aldeias, pagando-lhe o salário estipulado; e, do mesmo modo, o chefe de dez aldeias deve manter — com a devida remuneração — o superintendente de vinte aldeias.»
भीष्म उवाच
A graded administrative structure should be funded from local revenues with fixed, regulated remuneration: the village head manages village produce and supports higher officials (ten-village and twenty-village overseers) through stipulated shares, ensuring orderly governance and accountability.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma outlines a practical model of rural administration, describing how village produce/revenue is handled and how successive tiers of officials are maintained through assigned wages.