Kośa-saṃjanana and Subtle Dharma
Treasury Formation and Fine-Grained Ethics
#द5>2/5-> (9) शीला - यथा--ुरोरप्यवलिप्तस्य कार्याकार्यमजानतः । उत्पथं प्रतिपन्नस्य कार्य भवति शासनम् || अर्थात् घमंडमें आकर कर्तव्य और अकर्तव्यका विचार न करते हुए कुमार्गपर चलनेवाले गुरुको भी दण्ड देना आवश्यक है। त्रयस्त्रिशर्दाधिकशततमोब& ध्याय: राजाके लिये कोशसंग्रहकी आवश्यकता
bhīṣma uvāca | svarāṣṭrāt pararāṣṭrāc ca kośaṃ saṃjanayen nṛpaḥ | kośād dhi dharmaḥ kaunteya rājyamūlaṃ ca vardhate ||
Sinabi ni Bhishma: “O anak ni Kunti, dapat punuin ng hari ang kanyang kabang-yaman sa pamamagitan ng mga kita mula sa sarili niyang kaharian at maging mula sa kaharian ng kaaway. Sapagkat mula sa kabang-yaman nasusustini at napalalawak ang dharma, at tumitibay ang mga saligan ng kaharian.”
भीष्म उवाच
Bhishma teaches that a stable treasury (kośa) is essential for sustaining dharma and strengthening the kingdom; ethical governance requires material resources to enforce order, protect subjects, and uphold lawful duties.
In the Shanti Parva’s instruction on kingship (rājadharma), Bhishma advises Yudhishthira on practical governance: the king must secure revenues—both from his own realm and through victory over enemies—so that the state’s foundations and righteous administration can endure.