Shloka 9

एतेभ्यो बलिमादद्याद्धीनकोशो महीपति: । ऋते ब्रह्मसमेभ्यश्व देवकल्पेभ्य एव च

etebhyo balim ādadīyād dhīna-kośo mahīpatiḥ | ṛte brahma-samebhyaś ca deva-kalpebhya eva ca ||

பீஷ்மர் கூறினார்—ஓ மஹீபதியே! அரசுக் காசகம் குறைந்தால் அரசன் இவர்களிடமிருந்து பலி (வரி) பெறலாம்; ஆனால் பிரம்மனுக்கு ஒப்பான புனிதத்துடன் இருப்பவர்களிடமும், தேவதைகளுக்கு ஒப்பான நடத்தையுடையவர்களிடமும் வரி வாங்கக் கூடாது।

एतेभ्यःfrom these
एतेभ्यः:
Apadana
TypePronoun
Rootएतद्
FormMasculine, Ablative, Plural
बलिम्tribute
बलिम्:
Karma
TypeNoun
Rootबलि
FormMasculine, Accusative, Singular
आदद्याद्should take/collect
आदद्याद्:
Karta
TypeVerb
Rootआ + दा
FormOptative (Vidhi-lin), 3rd, Singular, Parasmaipada
हीनकोशःhaving a depleted treasury
हीनकोशः:
Karta
TypeAdjective
Rootहीनकोश
FormMasculine, Nominative, Singular
महीपतिःking (lord of the earth)
महीपतिः:
Karta
TypeNoun
Rootमहीपति
FormMasculine, Nominative, Singular
ऋतेexcept (excluding)
ऋते:
Apadana
TypeIndeclinable
Rootऋते
ब्रह्मसमेभ्यःfrom those equal to Brahman (i.e., brahmin-like)
ब्रह्मसमेभ्यः:
Apadana
TypeAdjective
Rootब्रह्मसम
FormMasculine, Ablative, Plural
and
:
TypeIndeclinable
Root
देवकल्पेभ्यःfrom those like gods
देवकल्पेभ्यः:
Apadana
TypeAdjective
Rootदेवकल्प
FormMasculine, Ablative, Plural
एवindeed/only
एव:
TypeIndeclinable
Rootएव
and
:
TypeIndeclinable
Root

भीष्म उवाच

B
Bhīṣma
M
mahīpati (king)
B
bali (tribute/tax)
B
brāhmaṇa (implied by brahma-sama)
D
deva (implied by deva-kalpa)

Educational Q&A

Even when the state is financially strained, a king may levy tribute according to rule, but must exempt those of highest spiritual and moral standing (brahma-sama, deva-kalpa). Fiscal necessity does not override the duty to honor and protect the truly virtuous.

In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises Yudhiṣṭhira on governance. Here he outlines a principle of tax collection: a treasury-poor king may collect bali from certain subjects, but should not burden spiritually eminent or exceptionally righteous persons.