Kośārtha-Rājadharma: Ethical Revenue Collection and Social Regulation (कोशार्थ-राजधर्मः)
जो सब प्राणियोंपर दया करते और प्रजाकी उन्नतिमें योग देते हैं, वे तुम्हारे राष्ट्रमें निवास करें। जो लोग प्राणियोंका विनाश करनेवाले हैं, वे न रहें ।।
bhīṣma uvāca | ye sarva-prāṇiṣu dayāṃ kurvanti prajāyāś ca unnatau yogaṃ dadati, te tava rāṣṭre nivasantu | ye tu prāṇi-vināśa-kārāḥ, te na nivasantu || daṇḍyās te ca mahārāja dhanādāna-prayojakāḥ | prayogaṃ kārayeyus tān yathā-bali-karāṃs tathā ||
毗湿摩说道:“愿凡怜悯一切有情、助益百姓福祉与进步者,居于汝之国土;而凡促成生灵毁灭者,不可容其久留。又,大王啊,那些唆使取财之官吏——或自取、或令他人取,所取逾越应取之数——皆当由汝惩治。宜另择官员,使其训练并督行正法:依正当税赋之额,只征应征之数。”
भीष्य उवाच
A king should foster a realm led by compassionate, welfare-oriented people, and should punish officials who exploit subjects through improper exactions; taxation must follow a correct, limited, and lawful procedure.
In the Shanti Parva’s instruction on kingship, Bhishma addresses the king (Yudhishthira) and lays down administrative policy: keep benevolent persons in the kingdom, expel harmful ones, and discipline corrupt revenue agents while instituting proper tax-collection practice through responsible officers.