Shloka 35
राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
प्राकारं भृत्यभरणं व्ययं संग्रामतो भयम् । योगक्षेमं च सम्प्रेक्ष्य गोमिन: कारयेत् करम्
prākāraṃ bhṛtyabharaṇaṃ vyayaṃ saṅgrāmato bhayam | yogakṣemaṃ ca samprekṣya gomināḥ kārayet karam ||
Wika ni Bhishma: “Matapos timbangin ang pangangailangang magtayo ng mga kuta, magtaguyod sa mga lingkod at kawal, tustusan ang iba pang kinakailangang gastusin, iwasan ang panganib na dulot ng digmaan, at tiyakin ang yoga-kṣema—kapakanan at kaligtasan—ng lahat, dapat maningil ang hari ng buwis sa mayayamang Vaiśya na may mga baka at yaman. Ang aral: makatarungan ang pagbubuwis kapag malinaw na iniuugnay ito sa pagprotekta sa bayan, pamamahala, at kabutihang panlahat.”
भीष्म उवाच
Educational Q&A
Taxation is ethically warranted when the king levies it with clear regard to public needs—defense, administration, necessary expenses, and the welfare-security (yoga-kṣema) of the people—rather than for personal indulgence.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises the king on practical governance: after assessing expenses like fortifications, maintenance of staff and troops, and protection from war-related threats, the king should collect taxes from prosperous Vaiśyas (notably those with cattle/wealth) to fund these responsibilities.