Shloka 176
राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
संवेक्ष्य तु तथा राज्ञा प्रणेया: सततं करा: । लाभ और कर्म दोनों ही यदि निष्प्रयोजन हुए तो कोई भी काम करमेमें प्रवृत्त नहीं होगा। अतः जिस उपायसे राजा और कार्यकर्ता दोनोंको कृषि
saṁvekṣya tu tathā rājñā praṇeyāḥ satataṁ karāḥ | lābhaś ca karma ca yadi niṣprayojanau bhavetāṁ na kaścid api karmaṇi pravarteta | tasmād yena upāyena rājā ca kāryakartā ca kṛṣi-vāṇijyādi-karmaṇāṁ lābhasya bhāgaṁ labhete, tam upāyaṁ vicārya rājñā sadā karāṇāṁ nirṇayaḥ kartavyaḥ ||
毗湿摩言：“国王当恒常审度时势，随宜厘定赋税。若利润与劳作皆成无用，则无人肯复事其业。故当思量使国王与劳作者二者，皆能从农耕、贸易等业之所得中分取其分，然后国王当常依此而定税。”
भीष्म उवाच
Educational Q&A
Taxes must be set with careful consideration so that productive people still find work meaningful and profitable; the king should take a fair share of gains without destroying incentives for agriculture, trade, and other livelihoods.
In the Shanti Parva’s instruction on kingship (rājadharma), Bhishma advises the king on fiscal policy: levy taxes in a way that preserves the worker’s benefit while also sustaining the state.