Daṇḍa-svarūpa-nirūpaṇa
The Nature, Forms, and Function of Daṇḍa
यथा क्रमेण पुष्पेभ्यक्षिनोति मधु षघट्पद: । तथा द्रव्यमुपादाय राजा कुर्वीत संचयम्,जैसे मधुमक्खी क्रमश: अनेक फूलोंसे रसका संचय करके शहद तैयार करती है, उसी प्रकार राजा समस्त प्रजाजनोंसे थोड़ा-थोड़ा द्रव्य लेकर उसका संचय करे
yathā krameṇa puṣpebhyaḥ kṣinoti madhu ṣaṭpadaḥ | tathā dravyam upādāya rājā kurvīta sañcayam ||
यथा क्रमेण पुष्पेभ्यः क्षिणोति मधु षट्पदः। तथा द्रव्यमुपादाय राजा कुर्वीत संचयम्॥
भीष्म उवाच
A ruler should raise revenue moderately and gradually—like a bee collecting nectar—so that the burden on any single subject is light, while the state still forms a stable reserve for governance and protection.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises Yudhiṣṭhira on practical kingship. Here he uses the bee-and-honey simile to counsel careful, non-oppressive collection of wealth to maintain the royal treasury.