Shloka 6
राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
यानि ग्राम्याणि भोज्यानि ग्रामिकस्तान्युपाश्रियात् । दशपस्तेन भर्तव्यस्तेनापि द्विगुणाधिप:
yāni grāmyāṇi bhojyāni grāmikas tāny upāśriyāt | daśapas tena bhartavyas tenāpi dviguṇādhipaḥ ||
毗湿摩说道：“凡村中所出可供食用与支用之赋入与产物，村长当收而治之，并取其定额为俸。又当由此同一收入，按所定薪给供养统辖十村的监督者；同样地，十村之长亦当以应得之俸给，供养统辖二十村的总监。”
भीष्म उवाच
Educational Q&A
A graded administrative structure should be funded from local revenues with fixed, regulated remuneration: the village head manages village produce and supports higher officials (ten-village and twenty-village overseers) through stipulated shares, ensuring orderly governance and accountability.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma outlines a practical model of rural administration, describing how village produce/revenue is handled and how successive tiers of officials are maintained through assigned wages.