Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
दमयतन्निव दम्यानि शश्चद् भारं विवर्धयेत् । मृदुपूर्व प्रयत्नेन पाशानभ्यवहारयेत्,जैसे बछड़ोंको पहले-पहल बोझ ढोनेका अभ्यास करानेवाला पुरुष उन्हें प्रयत्नपूर्वक नाथता है और धीरे-धीरे उनपर अधिक भार लादता ही रहता है, उसी प्रकार प्रजापर भी करका भार पहले कम रखे; फिर उसे धीरे-धीरे बढ़ावे
damayatann iva damyāni śaścad bhāraṁ vivardhayet | mṛdu-pūrva-prayatnena pāśān abhyavahārayet ||
दमयन्निव दम्यानि शनैश्च भारं विवर्धयेत् । मृदुपूर्वप्रयत्नेन पाशानभ्यवहारयेत् ॥
भीष्य उवाच
A ruler should not suddenly impose heavy taxes or obligations on the people; like training calves with a load, he should begin gently and increase demands only gradually, with careful restraint and guidance.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises the king using a practical simile: the way one trains calves to carry loads—starting light and increasing step by step—so should the king manage taxation and public burdens.