राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
प्रद्धिष्टस्य कुत: श्रेयो नाप्रियो लभते फलम् | वत्सौपम्येन दोग्धव्यं राष्ट्रमक्षीणबुद्धिना
praddhiṣṭasya kutaḥ śreyo nāpriyo labhate phalam | vatsaupamyena dogdhavyaṃ rāṣṭram akṣīṇabuddhinā ||
Wika ni Bhishma: “Paano magkakaroon ng kagalingan ang taong kinapopootan ng marami? Ang pinunong hindi minamahal ng bayan ay hindi nakakamit ng tunay na pakinabang. Kaya ang haring hindi napapahamak ang paghatol ay dapat kumuha ng ikabubuhay mula sa kaharian nang marahan at paunti-unti—gaya ng guya na sumisipsip ng gatas sa inahing baka—upang hindi mapinsala ang bansa at mapanatili ang ugnayan sa mga nasasakupan.”
भीष्म उवाच
A king must remain प्रिय (dear) to the people and govern for their welfare; extracting wealth harshly breeds hatred and destroys prosperity. Revenue should be taken moderately and gradually, like a calf drawing milk—enough for sustenance without injuring the source.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises Yudhiṣṭhira on statecraft: an unpopular ruler cannot achieve śreyas, and prudent governance requires gentle, sustainable collection of resources from the realm.