Mahabharata - Shanti Parva (महाभारत - शान्तिपर्वम्)
12.089
Yudhiṣṭhira said:
O grandsire, tell me this: When a king, though capable, is in need of treasury, O great-minded one, how should he act at that time?
Bhīṣma said:
The king who seeks righteousness, devoted to the welfare of his people, should instruct his subjects according to place, time, and their capacity.
Just as one should consider what is best for oneself and for those women, so too should the king establish all righteous acts in the kingdom.
One may collect honey and draw resources from the kingdom, but should not destroy the bees. Similarly, one should milk the cow with consideration for the calf and never cut the udders.
O king, rule the kingdom gently, like a leech draws blood softly, and like a tigress carries her cub without biting—thus, do not bring harm.
One should cause the gift to be increased little by little. Thereafter, one should further increase it as desired.
Just as one tames animals to be tamed, one should gradually increase their burden; at first, with gentle effort, one should accustom them to the use of ropes.
Once they are scattered by the bond, they will not be difficult to subdue. If properly enjoyed, they will become manageable with effort.
Therefore, it is difficult to gather a group of men for any undertaking; after conciliating the chiefs, the rest of the people should be won over.
Then, after dividing them—those who are mutually intended—one should enjoy (the results), having conciliated them, as comfortably and effortlessly as possible.
He should not punish servants in an improper place or at an improper time; rather, he should proceed in due order, with conciliation, at the proper time, and according to the prescribed rules.
I am stating these means; I do not intend any deceit. If one subdues by improper means, it provokes the horses.
Drinking-houses, brothels, brothel-keepers, actors, gamblers, and others of such kind.
All those who are destroyers of the nation must be restrained; for, dwelling in the nation, they trouble the virtuous citizens.
Manu formerly established this rule for all beings: 'No one should beg anything from anyone except in times of calamity.'
If all thus did not live and did not perform action here, then indeed all the three worlds would not exist, without doubt.
The king, as the lord, who does not regulate these, partakes in one-fourth of their sin, as stated in the scripture. Likewise, he partakes in one-fourth of the merit of what is done in righteousness.
When these places come together in association, they destroy prosperity. Therefore, a person attached to desire should avoid improper actions.
One should ask for help from others only in times of calamity; otherwise, acceptance is not permitted. What is given should be according to dharma, and should be given to them out of compassion by one who seeks to show mercy.
Let there not be beggars or thieves in your kingdom. Only those who give what is desired are truly worthy; these are not the creators of beings. (Mahābhārata 12-89-20)
Let those subjects who favor and nurture living beings act in the kingdom; let them not be destroyers of beings.
O great king, those who are liable to punishment and whose purpose is to give wealth should be employed by them in the same way as tax-payers are employed.
Agriculture, cow protection, trade, and similar activities should be carried out by men, employing many workers together.
If a man, even after performing agriculture, cow-protection, and trade, incurs some suspicion because of it, then the king is blamed.
The wealthy should always be honored with vehicles, coverings, and food. You should also address and favor the honors together with me, thus indeed.
O Bhārata, this is indeed a great part of kings and the wealthy, called so. The possessor of wealth is the chief among all beings; there is no doubt about this.
The wise, brave, wealthy, master, righteous, ascetic, truthful, and intelligent person protects.
Therefore, O king, be affectionate in all these matters. Uphold truth, straightforwardness, absence of anger, and non-cruelty.
Thus, O king, being devoted to truth and straightforwardness, you will obtain punishment, treasury, friends, and land, being endowed with friends and treasury.

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ॐ असतो मा सद्गमय। तमसो मा ज्योतिर्गमय। मृत्योर्माऽमृतं गमय। ॐ शान्ति: शान्ति: शान्ति: ॥ - बृहदारण्यकोपनिषद् 1.3.28
"Ōm! Lead me from the unreal to the real, from darkness to light, and from death to immortality. Let there be peace, peace, and peace. Ōm!" - Brihadaranyaka Upanishad 1.3.28

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