Adhyaya 18 — Arjuna Declines the Throne; Garga Directs Him to Dattatreya; The Gods Defeat the Daityas through Dattatreya’s Vision and the Movement of Lakshmi
यदर्थं गृह्यते शुल्कं तदनिष्पादयन् वृथा ।
पण्यानां द्वादशं भागं भूपालाय वणिग्जनः ॥
yadarthaṃ gṛhyate śulkaṃ tad aniṣpādayan vṛthā /
paṇyānāṃ dvādaśaṃ bhāgaṃ bhūpālāya vaṇigjanaḥ
எதற்காகச் சுங்கம் பெறப்படுகிறதோ—பாதுகாப்பும் ஒழுங்கும்—அதை நிறைவேற்றாமல் சுங்கம் வாங்கினால் அது வீணாகும். வணிகர் சமூகம் அரசனுக்கு பொருட்களின் பன்னிரண்டில் ஒரு பங்கை அளிக்கிறது.
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Revenue is legitimate only when tied to public good—especially protection. Taking tax without delivering security/order is adharma.
Dharma instruction embedded in vaṃśānucarita: governance norms articulated through a king’s dialogue.
Tax here symbolizes ‘exchange of energy’ between ruler and subjects; imbalance (taking without giving) produces moral debt (ṛṇa) that ripens as suffering.