राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
ग्रामस्थाधिपति: कार्यो दशग्राम्यास्तथा पर: । द्विगुणाया: शतस्यैवं सहस्रस्य च कारयेत्,एक गाँवका, दस गाँवोंका, बीस गाँवोंका, सौ गाँवोंका तथा हजार गाँवोंका अलग- अलग एक-एक अधिपति बनाना चाहिये
grāmasthādhipatiḥ kāryo daśagrāmyās tathā paraḥ | dviguṇāyāḥ śatasyaivaṁ sahasrasya ca kārayet ||
毗湿摩曰:“当为一村立一监督,又为十村之聚另立一官。复以同法,设官以统更大之境——二十村、百村,乃至千村——使政令有序,责有所归,而于各级皆能应事而敏。”
भीष्म उवाच
Effective rule depends on structured, tiered administration: appoint responsible officers over progressively larger groups of villages so duties, oversight, and accountability are clearly distributed.
In the Shanti Parva’s instruction on rajadharma, Bhishma advises the king on practical statecraft—how to organize local governance by appointing chiefs for village-level and multi-village jurisdictions.