12.088
Yudhiṣṭhira said:
O king, please explain to me the protection of the kingdom and also the summary of the kingdom, properly, O best of the Bharatas, to one who is inquiring.
Bhīṣma said:
I shall now explain to you the complete protection and summary of the kingdom; listen with a focused mind to the truth.
The lord of a village should be appointed; similarly, another (officer) over ten villages; in this way, for double that number, over a hundred and a thousand, officers should be appointed accordingly.
In the village, the village head should protect and report any faults to the officer over ten villages, who in turn should report them to the officer over twenty villages.
The overseer of twenty villages should report all matters concerning the conduct of the people in the district to the superintendent of a hundred villages.
The village headman should partake of the foods suitable for villagers. He should also maintain the tax collector and, in addition, the superior of double rank.
When the superintendent of a hundred villages is honored, he deserves to enjoy the village. O best of the Bharatas, in a great village crowded with prosperous people, many matters indeed become dependent on the king, O Bhārata.
Let the branch city be worthy, with an excellent lord of a thousand, ready to enjoy the wealth of grain and gold of the kingdom.
In this way, whatever duties of the village or the headman there may be, you yourself, or a minister who knows dharma, should carefully observe them without negligence.
In every city, there may be one who contemplates all matters; he, of terrible form and occupying a high place, like a planet among the stars, may always himself move among them all.
The merchant, having considered the sale, the route of purchase, food, all expenses, and the acquisition and preservation, should pay the taxes.
Having repeatedly considered the origin, the practice of giving, and the craft, one should ensure that the artisans are given appropriate rewards for their work.
O Yudhiṣṭhira, the king should act in such a way, following the just and varied precedents of former kings, so that his rule does not decline.
One should plan everything after considering the result and the action. No one should engage in action without a cause or purpose.
Just as both the king and the agent are considered participants in an action, so too, taxes should always be imposed by the king after due consideration.
One should not destroy the foundation of oneself or others out of desire; having restrained all avenues of effort, the king appears content.
People hate a well-known king who is excessively greedy. How can one who is hated attain welfare? Only one who is truly dear obtains affection.
O Bhārata, just as a calf, when nourished and grown strong, endures pain, so too should the kingdom be managed wisely by one of undiminished intellect.
O Yudhiṣṭhira, a calf that has been excessively milked does not yield (any more) milk; likewise, a kingdom that is over-exploited does not produce great results.
The king who, having protected and favored his kingdom himself, sustains what has arisen, obtains very great rewards.
Indeed, the king gathers wealth here for times of calamity; the kingdom should serve as a treasury, and the treasury is likewise kept within the house.
He should show compassion, according to his ability, to all citizens, countrymen, those who have taken refuge, those who are dependent, and likewise to all those who are internal as well.
By keeping external people apart, one should enjoy moderate happiness; in this way, both happy and unhappy people do not become greatly disturbed.
Even before, one should repeatedly discuss the giving of tribute; after assembling in one's own territory, one should display fear in the kingdom.
This calamity, the great fear caused by the enemy's army, may not end at all, just as the bamboo does not bear fruit (or, its fruiting marks its end).
My enemies, having risen together with many robbers, now wish to harm this kingdom solely for its destruction.
In this dreadful calamity, when cruel fear has come, I shall request your wealth for deliverance.
I will return all your possessions when the danger has passed, and men will restore whatever they may have taken from here by force.
If one makes the wife the foremost, one's own wealth will surely perish by one's own doing. Even if the accumulation of wealth is desired for the sake of son and wife.
I am delighted by your strength and encourage you as one would his own sons; I support you to the best of my ability for the good of the kingdom, and do so without causing you hardship.
In times of calamity, you must bear (the burden) just as good cows do; for you, there is no duty dearer than protecting the wealth of anyone in distress.
Thus, with sweet, gentle, and courteous words, the Sun, knowing the proper time, did not set the chariot in motion.
The king, after considering expansion, maintenance of servants, expenses, dangers from cow-villages, and the security and welfare of the realm, should levy taxes from the cow-owners.
If neglected, cowherds and forest-dwellers would indeed perish; therefore, one should especially act towards them with gentleness.
O Pārtha, it is the duty of cow-owners to constantly offer consolation, protection, gifts, attendance, sharing, and pleasant things.
The products of the cow should always be used in every possible way; they promote the prosperity of the nation, commerce, and agriculture alike.
Therefore, the wise person should diligently show affection towards cows, being compassionate and attentive, and perform gentle actions.
O Yudhiṣṭhira, everywhere, those who possess cows can easily attain safe movement; indeed, there is no wealth equal to this.
