Ācāra-Nirṇaya: Varṇa-Āśrama Dharma, Śauca, Snāna, Sandhyā, Japa, Tarpaṇa, and Gṛhastha-Dinacaryā
राजभ्यो विंशतिं दत्त्वा पशुस्वर्णादिकं शतम् / पादेनास्य च यावक्यं कुर्यात्संचयमात्मवान्
rājabhyo viṃśatiṃ dattvā paśusvarṇādikaṃ śatam / pādenāsya ca yāvakyaṃ kuryātsaṃcayamātmavān
రాజులకు ఇరవై (భాగాలు/ఏకకాలు) చెల్లించి, పశు-స్వర్ణాది కలిపి వంద (ఏకకాలు) ఇచ్చిన తరువాత, ఆత్మనియముడు తన సామర్థ్యమునుబట్టి నాలుగవ భాగాన్ని పొదుపుగా నిల్వచేయవలెను.
Lord Vishnu (in dialogue with Garuda)
Concept: Balanced allocation: meet royal dues and prescribed giving, then maintain prudent savings proportionate to capacity.
Vedantic Theme: Sattvic restraint (dama) and non-excess: wealth as a tool for dharma, not an identity.
Application: Budgeting principle: fulfill civic obligations (tax/dues), perform giving, and reserve a quarter as contingency savings within one’s means.
Primary Rasa: shanta
Secondary Rasa: vira
Type: kingdom/administrative sphere
Related Themes: Garuda Purana (artha-dharma guidance in the same adhyaya sequence on livelihood and allocation)
This verse frames wealth as something to be distributed responsibly—meeting civic obligations to rulers, giving in valuable forms like cattle and gold, and also reserving a prudent portion as savings—so a householder lives in balance and dharma.
By prescribing orderly giving and disciplined accumulation, it supports the dharmic life where resources are earned and used ethically; such regulated conduct is treated as karma that sustains social order and personal stability.
Pay lawful dues, practice structured giving, and keep a consistent savings portion (the verse signals a “one-quarter” discipline) according to your capacity, avoiding both hoarding and negligence.