राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
इति वाचा मधुरया शलक्ष्णया सोपचारया । स्वरश्मीनभ्यवसृजेद् योगमाधाय कालवित्,समयकी गतिविधिको पहचाननेवाले राजाको चाहिये कि वह इसी प्रकार स्नेहयुक्त और अनुनयपूर्ण मधुर वचनोंद्वारा समझा-बुझाकर उपयुक्त उपायका आश्रय ले अपने पैदल सैनिकों या सेवकोंको प्रजाजनोंके घरपर धनसंग्रहके लिये भेजे
iti vācā madhurayā śalakṣṇayā sopacārayā | svaraśmīn abhyavasṛjed yogam ādhāya kālavit ||
Wika ni Bhishma: “Kaya nito, sa pananalitang matamis, banayad, at magalang, ang nakaaalam ng tamang panahon at kalagayan ay dapat kumilos nang may sukat na pamamaraan—magpadala ng mga kinatawan na may mahinahong panghihikayat at angkop na paraan, hindi sa kalupitan, sa pag-aayos ng paglikom ng yaman mula sa mga sambahayan para sa pangangailangan ng kaharian.”
भीष्म उवाच
A ruler should act with awareness of timing and circumstance, using courteous and gentle speech and appropriate strategy—especially in sensitive acts like collecting revenue—so that governance remains ethical and non-oppressive.
In Bhishma’s instruction on rajadharma in the Shanti Parva, he advises how a king should proceed practically: by employing polite persuasion and suitable measures when dispatching agents for wealth collection, emphasizing tact over coercion.