Shloka 26
Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
जो सब प्राणियोंपर दया करते और प्रजाकी उन्नतिमें योग देते हैं, वे तुम्हारे राष्ट्रमें निवास करें। जो लोग प्राणियोंका विनाश करनेवाले हैं, वे न रहें ।।
bhīṣma uvāca | ye sarva-prāṇiṣu dayāṃ kurvanti prajāyāś ca unnatau yogaṃ dadati, te tava rāṣṭre nivasantu | ye tu prāṇi-vināśa-kārāḥ, te na nivasantu || daṇḍyās te ca mahārāja dhanādāna-prayojakāḥ | prayogaṃ kārayeyus tān yathā-bali-karāṃs tathā ||
Wika ni Bhīṣma: “Pahintulutan mong manahan sa iyong kaharian ang mga may habag sa lahat ng nilalang at nakikibahagi sa kapakanan at pag-unlad ng mamamayan. Ngunit ang mga nagdudulot ng paglipol sa mga nilalang ay huwag manatili. At, O dakilang hari, ang mga opisyal na nag-uudyok ng pagkuha ng salapi—yaong kumukubra o nagpapakubra nang higit sa nararapat—ay karapat-dapat mong parusahan. Magtalaga ng ibang mga opisyal upang sanayin at ipatupad ang wastong gawi ng paniningil: ang kunin lamang ang nararapat, ayon sa tamang buwis.”
भीष्य उवाच
Educational Q&A
A king should foster a realm led by compassionate, welfare-oriented people, and should punish officials who exploit subjects through improper exactions; taxation must follow a correct, limited, and lawful procedure.
In the Shanti Parva’s instruction on kingship, Bhishma addresses the king (Yudhishthira) and lays down administrative policy: keep benevolent persons in the kingdom, expel harmful ones, and discipline corrupt revenue agents while instituting proper tax-collection practice through responsible officers.