अध्याय ७२ — राजधर्मः: प्रजारक्षण, कर-नीति, दण्ड-नीति, अमात्य-नियोजन
Chapter 72 — Royal Duty: protection of subjects, taxation, punishment, and appointments
परचक्राभियानेन यदि ते स्याद् धनक्षय: । अथ साम्नैव लिप्सेथा धनमतब्राह्मणेषु यत्
paracakrābhiyānena yadi te syād dhanakṣayaḥ | atha sāmnaiva lipsetha dhanam atabrāhmaṇeṣu yat ||
بھیشم نے کہا—اگر دشمن لشکر کے حملے سے تمہارا مال و دولت گھٹ جائے تو بھی برہمنوں کے سوا رعایا سے مال حاصل کرنے کی خواہش صرف ‘سام’ یعنی تسلی بخش نرم و شیریں گفتار کے ذریعے رکھو۔ جبر سے بچو اور جنگ کے سبب مالی تنگی میں بھی سماجی و اخلاقی نظمِ دھرم کی حفاظت کرو۔
भीष्म उवाच
Even when war causes financial loss, a king should seek resources through sāmā (conciliation and gentle persuasion), not through harsh exaction—especially maintaining due restraint and protecting the Brahmanas’ position while drawing revenue from other subjects in a dharmic manner.
In Bhishma’s instruction on rajadharma in the Shanti Parva, he advises the ruler that if an enemy invasion leads to depletion of wealth, the king should attempt to obtain needed funds by pacific, reassuring speech from non-Brahmana subjects rather than by coercion.