Shloka 12
Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
न चास्थाने न चाकाले करांस्तेभ्यो निपातयेत् । आनुपूर्व्येण सान्त्वेन यथाकालं यथाविधि,राजाको चाहिये कि परिस्थिति और समयके प्रतिकूल प्रजापर करका बोझ न डाले। समयके अनुसार प्रजाको समझा-बुझाकर उचित रीतिसे क्रमश: कर वसूल करे
na cāsthāne na cākāle karāṁs tebhyo nipātayet | ānupūrvyena sāntvena yathākālaṁ yathāvidhi ||
Wika ni Bhīṣma: Hindi dapat magpataw ang hari ng buwis sa kanyang mga nasasakupan sa di-angkop na lugar o sa di-tamang panahon. Sa halip, dapat niyang tipunin ang kita nang dahan-dahan, sa pamamagitan ng mapagpayapang panghihikayat, at laging ayon sa wastong panahon at itinakdang paraan—upang ang pamamahala’y umayon sa dharma at hindi maging pang-aapi.
भीष्य उवाच
Educational Q&A
Taxation must be dharmic: a ruler should not burden people at unsuitable times or circumstances, and should collect revenue gradually, gently, and according to established norms—prioritizing the subjects’ welfare and social stability.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises the king on proper statecraft, specifically warning against harsh or untimely taxation and recommending orderly, conciliatory, rule-based revenue collection.