Markandeya Purana — Adhyaya 27, Shloka 23

Adhyaya 27 — Madālasa’s Instruction to King Alarka: Royal Ethics, Self-Conquest, and Statecraft

Sanskrit

मासानष्टौ यथा सूर्यस्तोयं हरति रश्मिभिः ।

सूक्ष्मेणैवाभ्युपायेन तथा शुल्कादिकं नृपः ॥

Transliteration

māsān aṣṭau yathā sūryas toyaṃ harati raśmibhiḥ | sūkṣmeṇaivābhyupāyena tathā śulkādikaṃ nṛpaḥ ||

Translation

正如太阳在八个月中以光芒汲取水分，国王也应以细致而渐进之法征收赋税及类似应纳之物，不可苛猛。

Word by Word

• māsān: months (for eight months)
• māsān: Kāla-adhikaraṇa (कालाधिकरण; duration)
• Type: Noun
• Root: māsa (प्रातिपदिक)
• Form: Masculine, Accusative (2nd/द्वितीया), Plural

• aṣṭau: eight
• aṣṭau: Viśeṣaṇa (विशेषण)
• Type: Adjective
• Root: aṣṭan (प्रातिपदिक/संख्याशब्द)
• Form: Masculine, Accusative (2nd/द्वितीया), Plural; numeral adjective qualifying māsān

• yathā: just as
• yathā: Sambandha (उपमान-निर्देश)
• Type: Indeclinable
• Root: yathā (अव्यय)
• Form: Avyaya; comparative conjunction

• sūryaḥ: the Sun
• sūryaḥ: Karta (कर्ता)
• Type: Noun
• Root: sūrya (प्रातिपदिक)
• Form: Masculine, Nominative (1st/प्रथमा), Singular

• toyam: water
• toyam: Karma (कर्म)
• Type: Noun
• Root: toya (प्रातिपदिक)
• Form: Neuter, Accusative (2nd/द्वितीया), Singular

• harati: takes away
• harati: Kriyā (क्रिया)
• Type: Verb
• Root: hṛ (धातु)
• Form: Laṭ (Present/लट्), 3rd person (प्रथमपुरुष), Singular; parasmaipada

• raśmibhiḥ: by (his) rays
• raśmibhiḥ: Karaṇa (करण)
• Type: Noun
• Root: raśmi (प्रातिपदिक)
• Form: Masculine, Instrumental (3rd/तृतीया), Plural

• sūkṣmeṇa: subtly
• sūkṣmeṇa: Kriyāviśeṣaṇa (क्रियाविशेषण)
• Type: Adjective
• Root: sūkṣma (प्रातिपदिक)
• Form: Neuter, Instrumental (3rd/तृतीया), Singular; used adverbially with upāyena

• eva: indeed/just
• eva: Sambandha (सम्बन्ध/निपात)
• Type: Indeclinable
• Root: eva (अव्यय)
• Form: Avyaya; emphatic particle (निश्चयार्थक)

• abhyupāyena: by a means/expedient
• abhyupāyena: Karaṇa (करण)
• Type: Noun
• Root: abhi + upāya (प्रातिपदिक)
• Form: Masculine, Instrumental (3rd/तृतीया), Singular

• tathā: so/likewise
• tathā: Sambandha (उपमेय-निर्देश)
• Type: Indeclinable
• Root: tathā (अव्यय)
• Form: Avyaya; correlative adverb

• śulka-ādikam: taxes and the like
• śulka-ādikam: Karma (कर्म)
• Type: Noun
• Root: śulka + ādi (प्रातिपदिक)
• Form: Neuter, Accusative (2nd/द्वितीया), Singular; tatpurusha: śulka-ādi = 'tax and the like'

• nṛpaḥ: the king
• nṛpaḥ: Karta (कर्ता)
• Type: Noun
• Root: nṛpa (प्रातिपदिक)
• Form: Masculine, Nominative (1st/प्रथमा), Singular

Speakers

• Didactic narrator within rājadharma teaching

Verse Rasa

{ "primaryRasa": "dharma", "secondaryRasa": "shanta", "rasaIntensity": 0, "emotionalArcPosition": "", "moodDescriptors": [] }

Primary Deities

• Surya

Key Themes

• Rājadharma
• Taxation ethics
• Gradualism
• Non-oppressive governance

FAQs

What is the philosophical or ethical takeaway?

Revenue collection should be steady and minimally painful: like evaporation, it is effective precisely because it is gradual and non-violent, preserving the productive capacity of society.

How does this fit the Pancalakshana (5 characteristics)?

Nīti instruction; not pancalakṣaṇa.

What is the esoteric significance?

The Sun’s ‘taking’ is lawful and cyclical, returning as rain; likewise taxation is justified only when it re-circulates as protection and public good, not private hoarding.