Shloka 12
धृतराष्ट्र-सेवा, राज्य-कार्य-विभागः
Service to Dhṛtarāṣṭra and Allocation of State Duties
बलस्य परिमाणे च भक्तवेतनयोस्तथा । नकुलं व्यादिशद् राजा कर्मणां चान्ववेक्षणे,सेनाकी गणना करना, उसे भोजन और वेतन देना तथा उसके कामकी देखभाल करना--इन सब कार्योंका भार राजा युधिष्ठटिरने नकुलको सौंप दिया
balasya parimāṇe ca bhaktavetanayos tathā | nakulaṃ vyādiśad rājā karmaṇāṃ cānuvīkṣaṇe ||
毗湿摩波耶那说：国王（坚战）任命那俱罗监管军队的兵力与人数，并掌理粮饷与军资，督察诸务的施行。
वैशम्पायन उवाच
Educational Q&A
Good governance (rājadharma) requires clear delegation and vigilant oversight—especially regarding soldiers’ provisioning and pay—so that duty is performed efficiently and without injustice.
Vaiśaṃpāyana narrates that King Yudhiṣṭhira assigns Nakula the administrative responsibility of assessing the army’s strength, arranging rations and wages, and supervising the proper execution of assigned tasks.