Shloka 11
अध्याय ७२ — राजधर्मः: प्रजारक्षण, कर-नीति, दण्ड-नीति, अमात्य-नियोजन
Chapter 72 — Royal Duty: protection of subjects, taxation, punishment, and appointments
दापयित्वा कर धर्म्य राष्ट्र नीत्या यथाविधि । तथैतं कल्पयेद् राजा योगक्षेममतन्द्रित:
Bhīṣma uvāca: dāpayitvā karaṃ dharmyaṃ rāṣṭra-nītyā yathā-vidhi | tathaitaṃ kalpayet rājā yoga-kṣemam atandritaḥ ||
بادشاہ کو چاہیے کہ وہ ریاستی تدبیر کے مطابق اور قانونی طریقے سے جائز و برحق خراج وصول کرے، پھر غفلت چھوڑ کر رعایا کے یوگ-کشیَم—یعنی فلاح و حفاظت—کا بندوبست کرے۔
भीष्म उवाच
Educational Q&A
A king may collect taxes, but only lawfully and in line with dharma and sound governance; the purpose of revenue is not personal gain but vigilant provision for the people’s yoga-kṣema—their prosperity, stability, and protection.
In Bhishma’s instruction on royal duty (rājadharma) in the Śānti Parva, he advises the ruler on proper fiscal conduct: collect rightful taxes by due procedure and then actively organize the welfare and security of the subjects without negligence.