Daṇḍa-svarūpa-nirūpaṇa
The Nature, Forms, and Function of Daṇḍa
जिसने सब प्रकारके दोषोंका त्याग कर दिया है
bhīṣma uvāca | yaḥ sarvaprakārair doṣān parityajya sa dhīro rājā yadi kiñcid vastu kāmayate, sa svalpenaiva balena sarvāḥ kāmanāḥ prāpnoti | yaḥ punar āvaśyakavastubhiḥ sampanno 'pi svārthaṃ kiñcid icchati, anyebhyaś ca svābhilāṣapūraṇāśāṃ karoti, sa lobhī ahaṅkārī nareśaḥ svīyaśreyasaḥ svalpam api pātraṃ na pūrayitum arhati || tasmād rājā prajāsūnugrahaṃ kṛtvā eva tebhyaḥ karaṃ gṛhṇīyāt; prajāsu hi lakṣmyā mūlaṃ sarvaśaḥ | sa dīrghakālaṃ prajāḥ sampīḍayan na syāt, na ca vidyut-sampāta-sadṛśaḥ kṣaṇikena prabhāvena urjitaḥ syāt ||
毗湿摩说道:坚忍之王,既已尽弃诸过,若有所求,稍加用力便能尽遂其愿。然有些君主,纵已具足所需,仍为己贪求更多,且指望他人满足其欲——此等贪婪而我慢之王,连自身真实福祉的一小器量也填不满。故王者征敛赋税,当以恩惠与护佑遍及臣民而后行;因为臣民在一切方面皆为繁荣之根本。不可久加压迫,亦不可如霹雳骤降——以突然而毁灭的爆发来示威逞势。
भीष्म उवाच
A king’s prosperity rests on the well-being of his subjects; therefore he should restrain greed and ego, collect taxes with benevolence and protection, and avoid long-term oppression or sudden, destructive displays of power.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises the ruler on inner discipline and public policy: renounce faults, curb personal craving, and treat taxation as a duty performed with goodwill toward the people, not as exploitation.