Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
अपन क्रा छा अं क्ज अष्टाशीतितमो<् ध्याय: प्रजासे कर लेने तथा कोश-संग्रह करनेका प्रकार युधिषछ्िर उवाच यदा राजा समर्थो5पि कोशार्थी स्यान्महामते । कथं प्रवर्तेत तदा तन्मे ब्रूहि पितामह
Yudhiṣṭhira uvāca | yadā rājā samartho 'pi kośārthī syān mahāmate | kathaṃ pravarteta tadā tan me brūhi pitāmaha ||
尤狄湿提罗说道:“噢,大智的祖父!当国王才力完备、眼前并无危难,却仍欲增益国库之财时,他应循何种方略而行?请为我开示。”
युधिषछ्िर उवाच
The verse frames a dharmic problem of governance: even without emergency, a king may need to strengthen the treasury, but must do so through a proper, ethical method—implying restraint, legitimacy, and concern for subjects rather than greed.
In the Śānti Parva dialogue on rājadharma, Yudhiṣṭhira asks the elder authority (Bhīṣma) for guidance on how a stable and capable king should increase state revenue and reserves.