Shloka 3
Kośa-saṃjanana and Subtle Dharma
Treasury Formation and Fine-Grained Ethics
न कोश: शुद्धशौचेन न नृशंसेन जातुचित् । मध्यमं पदमास्थाय कोशसंग्रहणं चरेत्
na kośaḥ śuddhaśaucena na nṛśaṃsena jātucit | madhyamaṃ padam āsthāya kośasaṃgrahaṇaṃ caret ||
毗湿摩说：只执着于一尘不染的清净与严苛克制之人，永远难以积聚国库；而以残酷暴虐行事者，也绝不可能稳固财藏。因此，当取中道而行，征收赋税、聚敛财用，使国家得以兴盛而不背离正道与德行。
भीष्म उवाच
Educational Q&A
State revenue should be gathered through a balanced policy: neither extreme scrupulousness that makes administration ineffective nor extreme cruelty that violates dharma. Prosperity must be pursued with ethical restraint.
In the Shanti Parva discourse on rājadharma, Bhishma instructs the king on practical governance. Here he explains how a ruler should build the treasury by adopting a moderate approach to taxation and administration.