Varṇāśrama-Dharma and the Thirty Qualities of a Human Being
विप्रस्याध्ययनादीनि षडन्यस्याप्रतिग्रह: । राज्ञो वृत्ति: प्रजागोप्तुरविप्राद्वा करादिभि: ॥ १४ ॥
viprasyādhyayanādīni ṣaḍ-anyasyāpratigrahaḥ rājño vṛttiḥ prajā-goptur aviprād vā karādibhiḥ
婆罗门有六种职业义务:学习、教授、行祭、主持他人之祭、布施与受施。刹帝利不应受施,但可行其余五项。国王为护民之主,不得向婆罗门征税;可向其他臣民征收少量税赋、关税与罚金以为生计॥14॥
Viśvanātha Cakravartī Ṭhākura explains the position of brāhmaṇas and kṣatriyas as follows. Brāhmaṇas have six occupational duties, of which three are compulsory — namely, studying the Vedas, worshiping the Deity and giving charity. By teaching, by inducing others to worship the Deity, and by accepting gifts, the brāhmaṇas receive the necessities of life. This is also confirmed in the Manu-saṁhitā:
This verse states that a brāhmaṇa has six prescribed duties beginning with Vedic study, indicating a life centered on learning, teaching, and spiritual discipline.
In describing varṇāśrama order, Prahlāda explains that a king sustains governance by collecting taxes as a protector of citizens, rather than living by charity like a brāhmaṇa.
It emphasizes ethical livelihood: leaders and administrators should be supported through transparent public revenue for public protection, while spiritual educators should prioritize learning and teaching over profit-seeking.