Adhyaya 18 — Arjuna Declines the Throne; Garga Directs Him to Dattatreya; The Gods Defeat the Daityas through Dattatreya’s Vision and the Movement of Lakshmi
गृह्णतो बलिषड्भागं नृपतेर्नरको ध्रुवम् ।
निरूपितमिदं राज्ञः पूर्वै रक्षणवेतनम् ॥
gṛhṇato bali-ṣaḍbhāgaṃ nṛpater narako dhruvam /
nirūpitam idaṃ rājñaḥ pūrvair rakṣaṇa-vetanam
凡王取 bali 与六分之一而不尽护民之责者,堕地狱必定无疑。古圣已判定:此乃国王为护持所受之薪酬(即赋税唯作为守护之报酬方为正当)。
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The verse defines taxation as remuneration for protection; extracting revenue without fulfilling that duty is not merely inefficient but gravely sinful with assured negative afterlife consequences.
Dharma (especially rājadharma) embedded in vaṃśānucarita; it supports Purāṇic moral governance as part of societal maintenance.
‘Rakṣaṇa-vetana’ encodes a dharmic economy: authority must circulate benefit. When circulation stops (taking without giving), the ruler’s spiritual trajectory collapses (naraka as the symbol of that collapse).