राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
यानि ग्राम्याणि भोज्यानि ग्रामिकस्तान्युपाश्रियात् । दशपस्तेन भर्तव्यस्तेनापि द्विगुणाधिप:,गाँवोंमें जो आय अथवा उपज हो, वह सब गाँवका अधिपति अपने ही पास रखे (तथा उसमेंसे नियत अंशका वेतनके रूपमें उपभोग करे)। उसीमेंसे नियत वेतन देकर उसे दस गाँवोंके अधिपतिका भी भरण-पोषण करना चाहिये, इसी तरह दस गाँवके अधिपतिको भी बीस गाँवोंके पालकका भरण-पोषण करना उचित है
yāni grāmyāṇi bhojyāni grāmikas tāny upāśriyāt | daśapas tena bhartavyas tenāpi dviguṇādhipaḥ ||
Wika ni Bhīṣma: “Anumang kita at ani na mapapakinabangan na nagmumula sa loob ng nayon, ang pinuno ng nayon ang dapat mag-ingat at mamahala nito, at kumuha roon ng takdang bahagi bilang kabayaran. Mula rin sa gayong kita, dapat niyang tustusan ang tagapangasiwa ng sampung nayon sa pamamagitan ng itinakdang sahod; at gayundin, ang pinuno ng sampung nayon ay dapat magtustos—sa nararapat na kabayaran—sa tagapangasiwa ng dalawampung nayon.”
भीष्म उवाच
A graded administrative structure should be funded from local revenues with fixed, regulated remuneration: the village head manages village produce and supports higher officials (ten-village and twenty-village overseers) through stipulated shares, ensuring orderly governance and accountability.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma outlines a practical model of rural administration, describing how village produce/revenue is handled and how successive tiers of officials are maintained through assigned wages.