राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
बाहां जन॑ भेदयित्वा भोक्तव्यो मध्यम: सुखम् । एवं नास्य प्रकुप्यन्ति जना: सुखितदु:खिता:
bāhāṃ janaṃ bhedayitvā bhoktavyo madhyamaḥ sukham | evaṃ nāsya prakupyanti janāḥ sukhita-duḥkhitāḥ ||
毗湿摩说:“当在‘婆诃’之众——那些野蛮掠夺的匪群——中制造分裂;而对乡野中等之民,则应以不致压垮他们的分寸取用其财、征收其赋,以资国用。若国王以如此节制之策为邦国之利而征敛,则富足者与困厄者都不会对他愤怒。”
भीष्म उवाच
A king should protect the realm by neutralizing predatory groups through strategic division, and he should collect resources from the ordinary middle rural populace in a measured, non-oppressive way for the public good—so that neither the prosperous nor the distressed turn against him.
In Bhishma’s instruction on rāja-dharma in the Śānti Parva, he advises Yudhiṣṭhira on practical governance: handle dangerous outlaw elements by breaking their unity, and levy revenue from villagers moderately for the benefit of the state, thereby maintaining broad public consent.