Markandeya Purana — Adhyaya 27, Shloka 23

Adhyaya 27 — Madālasa’s Instruction to King Alarka: Royal Ethics, Self-Conquest, and Statecraft

Sanskrit

मासानष्टौ यथा सूर्यस्तोयं हरति रश्मिभिः ।

सूक्ष्मेणैवाभ्युपायेन तथा शुल्कादिकं नृपः ॥

Transliteration

māsān aṣṭau yathā sūryas toyaṃ harati raśmibhiḥ | sūkṣmeṇaivābhyupāyena tathā śulkādikaṃ nṛpaḥ ||

Translation

Kung paanong ang Araw, sa loob ng walong buwan, ay humihigop ng tubig sa pamamagitan ng kaniyang mga sinag, gayon din ang hari ay dapat mangolekta ng buwis at mga katulad na singilin sa paraang banayad at unti-unti, hindi marahas.

Word by Word

• māsān: months (for eight months)
• māsān: Kāla-adhikaraṇa (कालाधिकरण; duration)
• Type: Noun
• Root: māsa (प्रातिपदिक)
• Form: Masculine, Accusative (2nd/द्वितीया), Plural

• aṣṭau: eight
• aṣṭau: Viśeṣaṇa (विशेषण)
• Type: Adjective
• Root: aṣṭan (प्रातिपदिक/संख्याशब्द)
• Form: Masculine, Accusative (2nd/द्वितीया), Plural; numeral adjective qualifying māsān

• yathā: just as
• yathā: Sambandha (उपमान-निर्देश)
• Type: Indeclinable
• Root: yathā (अव्यय)
• Form: Avyaya; comparative conjunction

• sūryaḥ: the Sun
• sūryaḥ: Karta (कर्ता)
• Type: Noun
• Root: sūrya (प्रातिपदिक)
• Form: Masculine, Nominative (1st/प्रथमा), Singular

• toyam: water
• toyam: Karma (कर्म)
• Type: Noun
• Root: toya (प्रातिपदिक)
• Form: Neuter, Accusative (2nd/द्वितीया), Singular

• harati: takes away
• harati: Kriyā (क्रिया)
• Type: Verb
• Root: hṛ (धातु)
• Form: Laṭ (Present/लट्), 3rd person (प्रथमपुरुष), Singular; parasmaipada

• raśmibhiḥ: by (his) rays
• raśmibhiḥ: Karaṇa (करण)
• Type: Noun
• Root: raśmi (प्रातिपदिक)
• Form: Masculine, Instrumental (3rd/तृतीया), Plural

• sūkṣmeṇa: subtly
• sūkṣmeṇa: Kriyāviśeṣaṇa (क्रियाविशेषण)
• Type: Adjective
• Root: sūkṣma (प्रातिपदिक)
• Form: Neuter, Instrumental (3rd/तृतीया), Singular; used adverbially with upāyena

• eva: indeed/just
• eva: Sambandha (सम्बन्ध/निपात)
• Type: Indeclinable
• Root: eva (अव्यय)
• Form: Avyaya; emphatic particle (निश्चयार्थक)

• abhyupāyena: by a means/expedient
• abhyupāyena: Karaṇa (करण)
• Type: Noun
• Root: abhi + upāya (प्रातिपदिक)
• Form: Masculine, Instrumental (3rd/तृतीया), Singular

• tathā: so/likewise
• tathā: Sambandha (उपमेय-निर्देश)
• Type: Indeclinable
• Root: tathā (अव्यय)
• Form: Avyaya; correlative adverb

• śulka-ādikam: taxes and the like
• śulka-ādikam: Karma (कर्म)
• Type: Noun
• Root: śulka + ādi (प्रातिपदिक)
• Form: Neuter, Accusative (2nd/द्वितीया), Singular; tatpurusha: śulka-ādi = 'tax and the like'

• nṛpaḥ: the king
• nṛpaḥ: Karta (कर्ता)
• Type: Noun
• Root: nṛpa (प्रातिपदिक)
• Form: Masculine, Nominative (1st/प्रथमा), Singular

Speakers

• Didactic narrator within rājadharma teaching

Verse Rasa

{ "primaryRasa": "dharma", "secondaryRasa": "shanta", "rasaIntensity": 0, "emotionalArcPosition": "", "moodDescriptors": [] }

Primary Deities

• Surya

Key Themes

• Rājadharma
• Taxation ethics
• Gradualism
• Non-oppressive governance

FAQs

What is the philosophical or ethical takeaway?

Revenue collection should be steady and minimally painful: like evaporation, it is effective precisely because it is gradual and non-violent, preserving the productive capacity of society.

How does this fit the Pancalakshana (5 characteristics)?

Nīti instruction; not pancalakṣaṇa.

What is the esoteric significance?

The Sun’s ‘taking’ is lawful and cyclical, returning as rain; likewise taxation is justified only when it re-circulates as protection and public good, not private hoarding.