राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
अतः बुद्धिमान् राजा सदा उन वैश्योंपर यत्नपूर्वक प्रेमभाव बनाये रखे। सावधानी रखकर उनके साथ दयालुताका बर्ताव करे और उनपर हलके कर लगावे ।।
ataḥ buddhimān rājā sadā vaiśyān prati yatnapūrvakaṁ premabhāvaṁ dhārayet | sāvadhānaḥ teṣu dayālutayā varteta ca teṣāṁ laghuṁ karaṁ vidadhyāt || sarvatra kṣemacaraṇaṁ sulabhaṁ nāma gomiṣu | na hātaḥ sadṛśaṁ kiñcid varaṁ asti yudhiṣṭhira ||
Wika ni Bhishma: Kaya nga, ang haring marunong ay dapat laging magsikap, sa masusing pagsisikap, na panatilihin ang mabuting kalooban sa mga Vaishya. Dapat niya silang pakitunguhan nang maingat at mahabagin, at magpataw lamang ng magaan na buwis. Sapagkat sa mga nag-aalaga ng kawan, madaling maihanda ang paraan upang makapaglakbay sa lahat ng dako nang ligtas at masagana; at, O Yudhishthira, walang higit na kapaki-pakinabang sa isang hari kaysa tiyaking ang mga Vaishya ay makapaglalakbay at makapaghanapbuhay sa buong kaharian nang may kaligtasan at kaginhawahan.
भीष्म उवाच
A king’s prosperity depends on protecting and nurturing the productive classes (especially Vaishyas) through goodwill, compassionate administration, and moderate taxation, so they can move and work safely across the kingdom.
In the Shanti Parva’s instruction on kingship, Bhishma continues advising Yudhishthira on statecraft, emphasizing policies that secure the livelihood and safe movement of Vaishyas and cattle-based wealth, presenting this as among the king’s highest practical duties.