राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
योगक्षेमं च सम्प्रेक्ष्य वणिजां कारयेत् करान् | राजाको मालकी खरीद--बिक्री
yogakṣemaṁ ca samprekṣya vaṇijāṁ kārayet karān |
Wika ni Bhishma: “Matapos pagmasdan nang maingat ang kapakanan at katiwasayan (yoga-kṣema) ng mga mangangalakal—kung paano napapanatili at napangangalagaan ang kanilang kalakalan—dapat lamang magpataw ng buwis ang hari nang may ganitong maingat na pagtanaw, upang makalikom ng kita nang hindi sinasaktan ang kalakalan at ang mga kabuhayang umaasa rito.”
भीष्म उवाच
Taxation must be guided by yogakṣema—protecting and sustaining the economic well-being of merchants—so the king raises revenue without undermining trade or public prosperity.
In the Śānti Parva’s teachings on kingship (rājadharma), Bhīṣma instructs the king on how to levy taxes, emphasizing careful assessment of merchants’ capacity and welfare before imposing levies.