न करेण विना भूपा हस्त्यश्वादिबलं च यत् । शक्नुवंति परित्रातुं पादातं च विशेषतः
na kareṇa vinā bhūpā hastyaśvādibalaṃ ca yat | śaknuvaṃti paritrātuṃ pādātaṃ ca viśeṣataḥ
Không có nguồn thu (thuế), các vua không thể nuôi giữ và bảo hộ quân lực voi, ngựa và các binh chủng khác—nhất là bộ binh.
A king/ruler (speaker not explicitly named in this snippet)
Type: kshetra
Scene: A king reviewing troops—elephants with caparisons, horses, and foot-soldiers—while scribes tally revenue; the scene emphasizes protection rather than conquest, with a shrine/flag of dharma in the background.
Taxation is justified when aligned with protection and welfare; revenue supports the dharmic duty of safeguarding society.
No tīrtha is named in this verse; it provides governance context within the tīrtha discourse.
None; the verse discusses practical rāja-dharma (state duty).