Shloka 1
अविश्वास-निति: ब्रह्मदत्त–पूजनी-संवादः
Policy of Caution: The Brahmadatta–Pūjanī Dialogue
ऑपन--माज बछ। अि<-छऋाय षट्त्रिशर्दाधिकशततमो< ध्याय: राजा किसका धन ले और किसका न ले तथा किसके साथ कैसा बर्ताव करे--इसका विचार भीष्म उवाच अत्र गाथा ब्रह्मगीता: कीर्तयन्ति पुराविद: । येन मार्गेण राजा वै कोशं संजनयत्युत
bhīṣma uvāca | atra gāthā brahmagītāḥ kīrtayanti purāvidaḥ | yena mārgeṇa rājā vai kośaṃ sañjanayaty uta |
毗湿摩说道：“在此事上，通晓古传的贤者诵念若干偈颂，名为‘梵天歌’（Brahma-gītā）。其中阐明国王应循何道、用何法，方能正当地充实王库——此问直接关涉：当向谁取赋，不当向谁取赋，以及应如何对待不同之人。”
भीष्म उवाच
Educational Q&A
The verse introduces an authoritative traditional teaching (called the Brahma-gītās) on the ethical method by which a king should build the treasury—implying that revenue must be raised through a proper, dharmic path rather than arbitrary exaction.
Bhishma begins a new instruction to Yudhishthira on royal conduct and revenue policy, citing that ancient experts recite Brahmā-attributed verses explaining how a king generates wealth for the state and, by implication, how he should treat different subjects in the process.