आपद्धर्मे कोशबलन्यायः | Treasury, Force, and Crisis-Ethics for the King
ततः स कथयामास कथां धर्मार्थसंहिताम् । ऋषिमध्ये महाराज तनुर्धर्मभूतां वर:,महाराज! तदनन्तर धर्मात्माओंमें श्रेष्ठ तनु ऋषियोंके बीचमें बैठकर धर्म और अर्थसे युक्त कथा कहने लगे
tataḥ sa kathayāmāsa kathāṁ dharmārthasaṁhitām | ṛṣimadhye mahārāja tanur dharmabhūtāṁ varaḥ ||
于是,伟大的王啊,那位名为檀奴的贤者——义行之中最为卓越者——端坐于诸仙之间,开始宣说一段交织着法(dharma)与利(artha)的教诲之谈,用以导正行止、成就安泰。
भीष्म उवाच
The verse frames the instruction as dharmārthasaṁhitā—teaching that true guidance integrates moral duty (dharma) with practical welfare and statecraft (artha), so that ethical conduct and effective living support each other.
Bhīṣma tells the king that Tanū, regarded as foremost in righteousness, sits among the assembled sages and begins narrating a discourse that is both ethically grounded and practically oriented.