Shloka 80

अगोप्तारश्न॒ राजानो बलिषड्भागतस्करा: । समर्थाक्षाप्पदातारस्ते वै निरयगामिन:,जो राजा होकर भी प्रजाकी रक्षा नहीं करते और उसकी आमदनीके छठे भागको लगानके रूपमें लूटते रहते हैं तथा जो समर्थ होनेपर भी दान नहीं करते, उन्हें भी निःसंदेह नरकमें जाना पड़ता है

agoptāraś ca rājāno bali-ṣaḍbhāga-taskarāḥ | samarthāś cāpy adātāras te vai niraya-gāminaḥ ||

భీష్ముడు పలికెను—ప్రజలను రక్షించని రాజులు, అయినా వారి ఆదాయంలో ఆరవ భాగాన్ని పన్నుగా దొంగలవలె తీసుకునేవారు; అలాగే సామర్థ్యం ఉన్నప్పటికీ దానం చేయనివారు—వారు నిశ్చయంగా నరకగాములు।

अगोप्तारःnon-protectors (those who do not protect)
अगोप्तारः:
Karta
TypeNoun
Rootअ-गोप्तृ (गोप्तृ)
FormMasculine, Nominative, Plural
and
:
TypeIndeclinable
Root
राजानःkings
राजानः:
Karta
TypeNoun
Rootराजन्
FormMasculine, Nominative, Plural
बलि-षड्भाग-तस्कराःthieves of the tax (the sixth share) as tribute
बलि-षड्भाग-तस्कराः:
Karta
TypeNoun
Rootतस्कर (with बलि, षड्भाग as qualifiers)
FormMasculine, Nominative, Plural
समर्थाःcapable, able
समर्थाः:
Karta
TypeAdjective
Rootसमर्थ
FormMasculine, Nominative, Plural
and
:
TypeIndeclinable
Root
अ-प्रदातारःnon-givers (those who do not give)
अ-प्रदातारः:
Karta
TypeNoun
Rootअ-प्रदातृ (प्रदातृ)
FormMasculine, Nominative, Plural
तेthey
ते:
Karta
TypePronoun
Rootतद्
FormMasculine, Nominative, Plural
वैindeed, surely
वै:
TypeIndeclinable
Rootवै
निरय-गामिनःhell-going, destined for hell
निरय-गामिनः:
Karta
TypeAdjective
Rootगामिन् (from √गम्) with निरय
FormMasculine, Nominative, Plural

भीष्म उवाच

B
Bhishma
K
kings (rājānaḥ)
S
subjects/people (implied)
B
bali (tribute/tax)
N
niraya (hell)

Educational Q&A

Taxation is justified only when the ruler fulfills dharma: protecting the people and practicing generosity. Taking revenue without protection is equated with theft, and stinginess despite capacity is condemned; both lead to severe karmic consequences.

In Bhishma’s instruction on dharma (especially duties of rulers), he warns about the moral accountability of kings: failure in protection and charity, while still extracting the traditional one-sixth levy, is portrayed as criminal and spiritually ruinous.