युधिष्ठिर उवाच राष्ट्रगुप्तिं च मे राजन् राष्ट्रस्यैव तु संग्रहम्। सम्यग्जिज्ञासमानाय प्रब्रूहि भरतर्षभ॥
Yudhishthira said How, O king, may a kingdom be firmly established, and how should it be protected? I wish to know this. Tell me all this, O foremost of Bharata's race.
भीष्म उवाच राष्ट्रगुप्तिं च सम्यग् राष्ट्रस्यैव तु संग्रहम्। हन्त सर्वं प्रवक्ष्यामि तत्त्वमेकमनाः शृणु॥ ते
Bhishma said 'Listen to me with close attention. I shall tell you how a kingdom may be consolidated, and how also it may be protected.
ग्रामस्याधिपतिः कार्यो दशग्राम्यास्तथा परः। द्विगुणायाः शतस्यैवं सहस्रस्य च कारयेत्॥
A headman should be selected for each village. Over ten villages (or ten headmen) one superintendent should be appointed. Over two such superintendents there should be one officer. Above the latter should be appointed persons under each of whom should be a hundred villages; and above the last kind of officers, should be appointed men each of whom should given a thousand villages.
ग्रामीयान् ग्रामदोषांश्च ग्रामिकः प्रतिभावयेत्। तान् ब्रूयाद् दशपायासौ स तु विंशतिपाय वै॥
The headman should determine the characteristics of every person in the village and all the crimes also that demand punishment. He should report everything to the officer in charge of ten villages. The latter, again, should report the same to the officer in charge of twenty villages.
सोऽपि विंशत्यधिपतिर्वृत्तं जानपदे जने। ग्रामाणां शतपालाय सर्वमेव निवेदयेत्॥
The latter, again, should report the conduct of all the persons with in his province to the officer in charge of a hundred villages.
यानि ग्राम्याणि भोज्यानि ग्रामिकस्तान्युपाश्रियात्। दशपस्तेन भर्तव्यस्तेनापि द्विगुणाधिपः॥
The village headman should control over all the produce and the properties of the village. Every headman should contribute his quota for maintaining the chief of ten villages, and the laiter should do the same for maintaining the chief of twenty villages.
ग्रामं ग्रामशताध्यक्षो भोक्तुमर्हति सत्कृतः। महान्तं भरतश्रेष्ठ सुस्फीतं जनसंकुलम्॥
The lord of a hundred villages should receive all honours from the king and should have for his support a large village, O chief of the Bharatas, populous and rich.
तत्र होनकपायत्तं राज्ञो भवति भारत। शाखानगरमर्हस्तु सहस्रपतिरुत्तमः॥
Such a village, so given to a lord of a hundred villages, should be, however, with the jurisdiction of the chief of a thousand villages. That high officer, again, viz., the lord of a thousand villages, should have a small town for his support.
धान्यहैरण्यभोगेन भोक्तुं राष्ट्रियसङ्गतः। तेषां संग्रामकृत्यं स्याद् ग्रामकृत्यं च तेषु यत्॥
He should use for his ownself the grain and gold and other things derivable from it. He should perform all the duties relating to its wars and manage all its other internal affairs.
धर्मज्ञः सचिवः कश्चित् तत् तत्पश्येदतन्द्रितः। नगरे नगरे वा स्यादेकः सर्वार्थचिन्तकः॥
Some pious minister, should carefully supervise the administrative affairs and mutual relations of those officers. In every town, again, there should be an officer for looking after all matters relating to his jurisdiction.
उच्चैः स्थाने घोररूपो नक्षत्राणामिव ग्रहः। भवेत् स तान् परिक्रामेत् सर्वानेव सभासदः॥
Like some dreadful planet moving above all the asterisms below, the last mentioned officer should move and act above all the officers subordinate to him. Such an officer should learn the conduct of those under him through his spies.
तेषां वृत्तिं परिणयेत् कश्चिद् राष्ट्रेषु तच्चरः। जिघांसवः पापकामाः परस्वादायिनः शठाः॥
Such high officers should protect the people from all persons having murderous inclination, all wicked men, all robbers, and all cheats, and all of whom are regarded to be possessed by the devil.
रक्षाभ्यधिकृता नाम तेभ्यो रक्षेदिमाः प्रजाः। विक्रयं क्रयमध्वानं भक्तं च सपरिच्छदम्॥
Looking after sales and the purchases, the state of the roads, the food and dress, and the stocks and profits, and the traders, the king should impose taxes on them.
योगक्षेमं च सम्प्रेक्ष्य वणिजां कारयेत् करान्। उत्पत्तिं दानवृत्तिं च शिल्पं सम्प्रेक्ष्य चासकृत्॥ शिल्पं प्रति करानेवं शिल्पिनः प्रति कारयेत्।
Knowing every time the quantity of the manufacturers, the receipts and expenses of the manufacturers, and the state of the arts, the king should levy taxes upon the artisans regarding the arts they follow.
उच्चावचकरा दाप्या महाराज्ञा युधिष्ठिर॥ यथा यथा न सीदेरंस्तथा कुर्यान्महीपतिः।
The king, O Yudhishthira, may levy high taxes, but he should never levy such taxes as would oppress his people.
फलं कर्म च सम्प्रेक्ष्य ततः सर्वं प्रकल्पयेत्॥ फलं कर्म च निर्हेतु न कश्चित् सम्प्रवर्तते।
No tax should be levied without determining the out-turn and the amount of labour necessary for its production. Nobody would work without sufficient causes.
यथा राजा च कर्ता च स्यातां कर्मणि भागिनौ॥ संवेक्ष्य तु तथा राज्ञा प्रणेयाः सततं कराः।
The king should, after proper thought, impose taxes in such a way that he and the person who labours to produce the article taxed may both partake of the out-turn.
नोच्छिन्द्यादात्मानो मूलं परेषां चापि तृष्णया॥ ईहाद्वाराणि संस्थ्य राजा सम्प्रीतदर्शनः।
The king should not, by his greediness, destroy his own foundations as well as those of others. He should always avoid those acts for which he may incur the hatred of his people. Indeed, by acting thus he may win popularity.
प्रद्विषन्ति परिख्यातं राजानमतिखादिनम्॥ प्रद्विष्टस्य कुतः श्रेयो नाप्रियो लभते फलम्।
The subjects hate that king who becomes notorious for greediness. How can a king who is hated acquire prosperity? Such a king can never secure what is for his well-being.
वत्सौपम्येन दोग्धव्यं राष्ट्रमक्षीणबुद्धिना॥ भृतो वत्सो जातबल: पीडां सहति भारत।
An intelligent king should milk his kingdom like calves. If the calf be permitted to suck, it grows strong, O Bharata, and carries heavy loads.
न कर्म कुरुते वत्सो भृशं दुग्धो युधिष्ठिर॥ राष्ट्रमप्यतिदुग्धं हि न कर्म कुरुते महत्।
If, on the other hand, O Yudhishthira, the cow is milked too much, the calf becomes lean and incapable of making itself very useful to its owner. Similarly, if the kingdom be drained inordinately, the subjects become helpless and incapable of achieving any great act.
यो राष्ट्रमनुगृह्णाति परिरक्षन् स्वयं नृपः॥ संजातमुपजीवन् स लभते सुमहत् फलम्।
That king who protects his kingdom himself and shows leniency to his subjects and supports himself upon what is easily got, succeeds in doing much.
आपदर्थं च निर्यातं धनं त्विह विवर्धयेत्॥ राष्ट्रं च कोशभूतं स्यात् कोशो वेश्मगतस्तथा।
Does not the king then acquire wealth enough to meet his wants? The entire kingdom becomes then to him his treasury, and his treasury becomes his bed room.
पौरजानपदान् सर्वान् संश्रितोपाश्रितांस्तथा। यथाशक्त्यनुकम्पेत सर्वान् स्वल्पधनानपि॥
If the denizens of the cities and the provinces be poor, the king should, whether they depend upon him directly or indirectly, show them mercy to the best of his power.
बाह्यं जनं भेदयित्वा भोक्तव्यो मध्यमः सुखम्। एवं नास्य प्रकुप्यन्ति जनाः सुखितदुःखिताः॥
Punishing all robbers who infest the boundaries, the king should protect the people of his villages and make them happy. Partaking of the king's happiness and misery, the subjects become greatly pleased with him.
प्रागेव तु धनादानमनुभाष्य ततः पुनः। संनिपत्य स्वविषये भयं राष्ट्र प्रदर्शयेत्॥
First of all, for making collection, the king should visit the principal centres of his kingdom one after another and try to fill his people with fear.
इयमापत्समुत्पन्ना परचक्रभयं महत्। अपि चान्ताय कल्पन्ते वेणोरिव फलागमाः॥
He should tell them, Here, a great danger threatens us. Our enemies have engendered a great calamity for us! I have every reason, however, to hope that the danger will pass away, for the enemy, like a flowering bamboo, will very soon be destroyed.
अरयो मे समुत्थाय बहुभिर्दस्युभिः सह। इदमात्मवधायैव राष्ट्रमिच्छन्ति बाधितुम्॥
Many enemies of mine, having risen up and combined with a large body of robbers, wish to put our kingdom into difficulties, for themselves being destroyed.
अस्यामापदि घोरायां सम्प्राप्ते दारुणे भये। परित्राणाय भवतः प्रार्थयिष्ये धनानि वः॥
To meet this calamity and dreadful danger, I seek your wealth for concerting measures for your protection
प्रतिदास्ये च भवतां सर्वं चाहं भयक्षये। नारयः प्रतिदास्यन्ति यद्धरेयुर्बलादितः॥
When the danger passes away, I will repay you what I now take. Our foes, however, will not return what they (if unopposed) will take from you by force.
कलत्रमादितः कृत्वा सर्वं वो विनशेदिति। अपि चेत् पुत्रदारार्थमर्थसंचय इष्यते॥
On the other hand, they will even kill all your relatives with your very wives. Forsooth, you wish wealth for the sake of your children and wives.
नन्दामि वः प्रभावेण पुत्राणामिव चोदये। यथाशक्त्युपगृह्णामि राष्ट्रस्यापीडया च वः॥
I am happy to see your prosperity, and I solicit you as I would my own children. I shall take from you what you can easily spare for me. I do not wish to give pain to any one.
आपत्स्वेव च वोढव्यं भवद्भिः पुणवैरिव। न च प्रियतरं कार्यं धनं कस्याञ्चिदापदि॥
In seasons of danger, you should, like strong bulls, bear such burdens. In seasons of distress, you should not value wealth too highly.
इति वाचा मधुरया श्लक्ष्णया सोपचारया। स्वरश्मीनभ्यवसृजेद् योगमाधाय कालवित्॥
A king knowing Time should, with such agreeable, sweet, and complimentary words, send his agents and make collections from his subjects.
प्राकारं भृत्यभरणं व्ययं संग्रामतो भयम्। योगक्षेमं च सम्प्रेक्ष्य गोंमिनः कारयेत् करम्॥
Pointing out to them the necessity of repairing his forts and of meeting the expenses of his establishment and other heads, striking them with the fear of foreign invasion, and pointing to them the necessity that exists for protecting them and enabling them to ensure the means of living in peace, the king should impose taxes upon the Vaishyas of his kingdom.
उपेक्षिता हि नश्येयुर्गोमिनोऽरण्यवासिनः। तस्मात् तेषु विशेषेण मृदुपूर्वं समाचरेत्॥
If the king does not care the Vaishyas, they become lost to him, and leaving his dominions retire into the woods. The king should, therefore, treat them leniently.
सान्त्वनं रक्षणं दानमवस्था चाप्यभीक्ष्णशः। गोमिनां पार्थ कर्तव्यः संविभागः प्रियाणि च॥
The king, O son of Pritha, should always conciliate and protect the Vaishyas, take measures for filling them with a sense of security and for ensuring them in the enjoyment of what they possess, and always do what they like.
अजस्त्रमुपयोक्तव्यं फलं गोमिषु भारत। प्रभावयन्ति राष्ट्रं च व्यवहारं कृषि तथा॥
The king, O Bharata, should always so treat the Vaishyas that their power to multiply money may be enhanced. The Vaishyas enhance the strength of a kingdom, improve its agriculture, and develop its trade.
तस्माद् गोमिषु यत्नेन प्रीतिं कुर्याद् विचक्षणः। दयावानप्रमत्तश्च करान् सम्प्रणयन् मृदून्॥
A wise king, therefore, should always please them. Acting with carefulness and leniency, he should impose mild taxes upon them.
सर्वत्र क्षेमचरणं सुलभं नाम गोमिषु। न ह्यतः सदृशं किंचिद् वरमस्ति युधिष्ठिर।॥
It is always easy to treat the Vaishyas kindly. There is nothing which does greater good to a kingdom, O. Yudhishthira, than such treatment of the Vaishyas of the kingdom.'