Daṇḍa-svarūpa-nirūpaṇa
The Nature, Forms, and Function of Daṇḍa
यद्धि गुप्तावशिष्टं स्यात् तद्वित्तं धर्मकामयो: । संचयाजन्न विसर्गी स्याद् राजा शास्त्रविदात्मवान्,जो धन राज्यकी सुरक्षा करनेसे बचे, उसीको धर्म और उपभोगके कार्यमें खर्च करना चाहिये। शास्त्रज्ञ और मनस्वी राजाको कोषागारके संचित धनसे द्रव्य लेकर भी खर्च नहीं करना चाहिये
yaddhi guptāvaśiṣṭaṃ syāt tad vittaṃ dharmakāmayoḥ | saṃcayāj jan na visargī syād rājā śāstravid ātmavān ||
यद्धि गुप्तावशिष्टं स्यात् तद्वित्तं धर्मकामयोः। संचयाजन् न विसर्गी स्याद् राजा शास्त्रविदात्मवान्॥
भीष्म उवाच
A ruler should first ensure security and protection; the surplus wealth should then be used for dharma (public good, righteous duties) and for legitimate prosperity/enjoyment. Hoarding without timely, proper disbursement is presented as a failure of wise kingship.
In the Shanti Parva’s instruction on rajadharma, Bhishma continues advising Yudhishthira on statecraft: how a king should manage the treasury—prioritizing protection, then using remaining resources for righteous purposes rather than becoming merely an accumulator.