Shloka 36
Kośa, Bala, and Maryādā: Treasury, Capacity, and Enforceable Limits (कोश-बल-मर्यादा)
नान्यानपीडयित्वेह कोश: शक््य: कुतो बलम् । तदर्थ पीडयित्वा च दोषं प्राप्तुंन सो5हीति
nānyān apīḍayitvehā kośaḥ śakyaḥ kuto balam | tadarthaṃ pīḍayitvā ca doṣaṃ prāptuṃ na so 'rhati ||
毗湿摩说道：“在此世间，国库（kośa）不可能在不对他人施加某种压力的情况下建立；而没有国库，又怎能有军队？因此，在灾厄之时，若为保全王家财库而加重臣民负担，国王也不应因此被贴上罪责之名。”
भीष्म उवाच
Educational Q&A
Bhīṣma argues a pragmatic point of rājadharma: maintaining the treasury is necessary for maintaining military strength, and in times of crisis a king may impose burdens to secure revenue without automatically incurring moral blame—provided the action is purpose-bound and tied to public protection.
In the Śānti Parva’s instruction on kingship, Bhīṣma is advising Yudhiṣṭhira on governance. Here he explains the practical dependence of royal power (bala) on revenue (kośa) and justifies extraordinary fiscal pressure on subjects during emergencies as a difficult but sometimes necessary duty of rule.