Shloka 80

तीर्थवंशोपदेशः

Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters

Devanagari script

अगोप्तारश्न॒ राजानो बलिषड्भागतस्करा: । समर्थाक्षाप्पदातारस्ते वै निरयगामिन:

Transliteration

agoptāraś ca rājāno bali-ṣaḍbhāga-taskarāḥ | samarthāś cāpy adātāras te vai niraya-gāminaḥ ||

Translation

毗湿摩说道：那些为王者不护其民，却仍夺取百姓收入的六分之一为贡赋，形同盗贼；以及明明有力却不行布施者——此等人必堕地狱。此偈表明：王者之税赋唯有与护民之责与施惠之德相称，方具道义上的正当性。

Word by Word

• अगोप्तारः: non-protectors (those who do not protect)
• अगोप्तारः: Karta
• Type: Noun
• Root: अ-गोप्तृ (गोप्तृ)
• Form: Masculine, Nominative, Plural

• च: and
• Type: Indeclinable
• Root: च

• राजानः: kings
• राजानः: Karta
• Type: Noun
• Root: राजन्
• Form: Masculine, Nominative, Plural

• बलि-षड्भाग-तस्कराः: thieves of the tax (the sixth share) as tribute
• बलि-षड्भाग-तस्कराः: Karta
• Type: Noun
• Root: तस्कर (with बलि, षड्भाग as qualifiers)
• Form: Masculine, Nominative, Plural

• समर्थाः: capable, able
• समर्थाः: Karta
• Type: Adjective
• Root: समर्थ
• Form: Masculine, Nominative, Plural

• च: and
• Type: Indeclinable
• Root: च

• अ-प्रदातारः: non-givers (those who do not give)
• अ-प्रदातारः: Karta
• Type: Noun
• Root: अ-प्रदातृ (प्रदातृ)
• Form: Masculine, Nominative, Plural

• ते: they
• ते: Karta
• Type: Pronoun
• Root: तद्
• Form: Masculine, Nominative, Plural

• वै: indeed, surely
• Type: Indeclinable
• Root: वै

• निरय-गामिनः: hell-going, destined for hell
• निरय-गामिनः: Karta
• Type: Adjective
• Root: गामिन् (from √गम्) with निरय
• Form: Masculine, Nominative, Plural

Speaker

भीष्म उवाच

Characters & Entities

• Bhishma
• kings (rājānaḥ)
• subjects/people (implied)
• bali (tribute/tax)
• niraya (hell)

Educational Q&A

What is the core teaching?

Taxation is justified only when the ruler fulfills dharma: protecting the people and practicing generosity. Taking revenue without protection is equated with theft, and stinginess despite capacity is condemned; both lead to severe karmic consequences.

What is happening in the narrative?

In Bhishma’s instruction on dharma (especially duties of rulers), he warns about the moral accountability of kings: failure in protection and charity, while still extracting the traditional one-sixth levy, is portrayed as criminal and spiritually ruinous.