Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
यथा शल्यकवानाखु: पदं धूनयते सदा । अतीक्ष्णेनाभ्युपायेन तथा राष्ट्र समापिबेत्,जैसे तीखे दाँतोंवाला चूहा सोये हुए मनुष्यके पैरके मांसको ऐसी कोमलतासे काटता है कि वह मनुष्य केवल पैरको कम्पित करता है, उसे पीड़ाका ज्ञान नहीं हो पाता। उसी प्रकार राजा कोमल उपायोंसे ही राष्ट्रसे कर ले, जिससे प्रजा दुखी न हो
yathā śalyakavān ākhuḥ padaṃ dhūnayate sadā | atīkṣṇenābhyupāyena tathā rāṣṭraṃ samāpibet ||
Bhishma disse: “Assim como um rato de dentes afiados vai roendo o pé de um homem adormecido com tamanha suavidade que o dorminhoco apenas contrai o pé sem perceber plenamente a dor, assim também o rei deve extrair a receita do reino por meios brandos e discretos, para que o povo não seja afligido.”
भीष्य उवाच
A ruler should collect revenue in a gentle, minimally burdensome way—so the subjects do not feel oppressed. Fiscal policy must be guided by dharma and the welfare of the people, not by harsh extraction.
In Bhishma’s instruction on rajadharma, he uses a vivid analogy: a rat nibbling a sleeper’s foot so subtly that the sleeper only twitches. Likewise, the king should levy taxes gradually and tactfully, avoiding public suffering.