Adhyaya 27 — Madālasa’s Instruction to King Alarka: Royal Ethics, Self-Conquest, and Statecraft
मासानष्टौ यथा सूर्यस्तोयं हरति रश्मिभिः ।
सूक्ष्मेणैवाभ्युपायेन तथा शुल्कादिकं नृपः ॥
māsān aṣṭau yathā sūryas toyaṃ harati raśmibhiḥ | sūkṣmeṇaivābhyupāyena tathā śulkādikaṃ nṛpaḥ ||
Như Mặt Trời trong tám tháng rút nước lên bằng các tia sáng, cũng vậy nhà vua nên thu thuế và các khoản tương tự bằng phương cách tinh tế, dần dần, không hà khắc.
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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.
Nīti instruction; not pancalakṣaṇa.
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.