Shloka 35
राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
प्राकारं भृत्यभरणं व्ययं संग्रामतो भयम् । योगक्षेमं च सम्प्रेक्ष्य गोमिन: कारयेत् करम्
prākāraṃ bhṛtyabharaṇaṃ vyayaṃ saṅgrāmato bhayam | yogakṣemaṃ ca samprekṣya gomināḥ kārayet karam ||
毗湿摩说道：“当周详考量修筑城防、供养臣仆与军士、支应其他必要开销、消弭战争所生之危，以及保障众人之‘瑜伽—刹摩’（安泰与安全）之后，国王应向富有的吠舍——拥有牛群与资财者——征收赋税。其伦理要旨在于：唯有当税赋公开而明确地用于公共防护、政务治理与共同福祉时，征税方为正当。”
भीष्म उवाच
Educational Q&A
Taxation is ethically warranted when the king levies it with clear regard to public needs—defense, administration, necessary expenses, and the welfare-security (yoga-kṣema) of the people—rather than for personal indulgence.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises the king on practical governance: after assessing expenses like fortifications, maintenance of staff and troops, and protection from war-related threats, the king should collect taxes from prosperous Vaiśyas (notably those with cattle/wealth) to fund these responsibilities.