Shloka 33
Daṇḍa-svarūpa-nirūpaṇa
The Nature, Forms, and Function of Daṇḍa
काल प्राप्तमुपादद्यान्नार्थ राजा प्रसूचयेत् । अहन्यहनि संदुह्मान्महीं गामिव बुद्धिमान्
kāla-prāptam upādad yān nārthaṁ rājā prasūcayet | ahany ahani saṁduhmān mahīṁ gām iva buddhimān ||
毗湿摩说道：“君王当在时机适当之时方取赋税，不可将聚敛财货之术示人。日复一日，智王当在护养大地之际，方可从大地‘汲取’资财——如谨慎之人护牛而后取其乳。”
भीष्म उवाच
Educational Q&A
Revenue collection must be timely, restrained, and grounded in protection: the king may draw wealth from the realm only while sustaining it, like milking a cow without harming her; additionally, state fiscal strategy should not be openly advertised.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises Yudhishthira on how a ruler should manage wealth: collect resources at the right time, keep fiscal policy discreet, and ensure extraction is paired with continual care of the land and people.