Village Officers, Taxes and the Care of the Realm

Verse 1 (12.87.1)

राष्ट्रगुप्तिं च मे राजन्राष्ट्रस्यैव तु संग्रहम् । सम्यग्जिज्ञासमानाय प्रब्रूहि भरतर्षभ ॥

rāṣṭraguptiṃ ca me rājanrāṣṭrasyaiva tu saṃgraham | samyagjijñāsamānāya prabrūhi bharatarṣabha

O king, tell me properly, for I wish to know, how the realm is to be protected and how it is to be organised, O best of the Bharatas.

Verse 2 (12.87.2)

राष्ट्रगुप्तिं च ते सम्यग्राष्ट्रस्यैव तु संग्रहम् । हन्त सर्वं प्रवक्ष्यामि तत्त्वमेकमनाः शृणु ॥

rāṣṭraguptiṃ ca te samyagrāṣṭrasyaiva tu saṃgraham | hanta sarvaṃ pravakṣyāmi tattvamekamanāḥ śṛṇu

I shall tell you all about the protection of the realm and its organisation; listen to the truth with a single mind.

Verse 3 (12.87.3)

ग्रामस्याधिपतिः कार्यो दशग्रामपतिस्तथा । विंशतित्रिंशतीशं च सहस्रस्य च कारयेत् ॥

grāmasyādhipatiḥ kāryo daśagrāmapatistathā | viṃśatitriṃśatīśaṃ ca sahasrasya ca kārayet

A lord of one village should be appointed, and likewise a lord of ten villages; and he should appoint a lord of twenty, one of thirty, and one of a thousand.

Note on the text: Matches CE 12.88.3 only loosely (Wikisource दशग्रामपतिस्तथा / विंशतित्रिंशतीशं च against CE daśagrāmyas tathāparaḥ / dviguṇāyāḥ śatasyaivam, with the page's footnote giving a variant reading); kept as the page's reading.

Verse 4 (12.87.4)

ग्रामेयान्ग्रामदोषांश्च ग्रामिकः प्रतिभावयेत् । तानाचक्षीत दशिने दशिको विंशिने पुनः ॥

grāmeyāngrāmadoṣāṃśca grāmikaḥ pratibhāvayet | tānācakṣīta daśine daśiko viṃśine punaḥ

Whatever matters and faults there are in a village, the village headman should look into them, and report them to the lord of ten; the lord of ten should report to the lord of twenty in turn.

Note on the text: Corrected प्रतिभावेयेत् → प्रतिभावयेत् (misprint in Wikisource; प्रतिभावेयेत् is not a valid verb form; the causative optative is intended; CE 12.88.4a reads paripālayet, a different word, so this is the smallest fix). The alignment found no match; line 1 = CE 12.88.4a (ग्रामेयान् against CE grāme yān; the verb differs), line 2 is the CE star line 12.88.4d*0209_01 (tān ācakṣīta daśine daśako viṃśine punaḥ).

Verse 5 (12.87.5)

विंशाधिपस्तु तत्सर्वं वृत्तं जानपदे जने । ग्रामाणां शतपालाय सर्वमेव निवेदयेत् ॥

viṃśādhipastu tatsarvaṃ vṛttaṃ jānapade jane | grāmāṇāṃ śatapālāya sarvameva nivedayet

The lord of twenty should report all of that, the news from the countryside, to the guardian of a hundred villages.

Note on the text: Matches CE 12.88.5 only loosely (Wikisource विंशाधिपस्तु तत्सर्वं against CE so 'pi viṃśatyadhipatir); kept as the page's reading.

Verse 6 (12.87.6)

यानि ग्राम्याणि भोज्यानि ग्रामिकस्तान्युपाश्नीयात् । दशपस्तेन भर्तव्यस्तेनापि द्विगुणाधिपः ॥

yāni grāmyāṇi bhojyāni grāmikastānyupāśnīyāt | daśapastena bhartavyastenāpi dviguṇādhipaḥ

Whatever produce of the village is due for enjoyment, the headman may enjoy; by him the lord of ten is to be maintained, and by that one the lord of twenty.

Note on the text: Corrected उपाश्निया → उपाश्नीयात् (misprint in Wikisource; the optative उपाश्नीयात् is intended, with the ending dropped; CE 12.88.6a has upāśnuyāt).

Verse 7 (12.87.7)

ग्रामं ग्रामशताध्यक्षो भोक्तुमर्हति सत्कृतः । महान्तं भरतश्रेष्ठ सुस्फीतं जनसंकुलम् । तत्र ह्यनेकमायत्तं राज्ञो भवति भारत ॥

grāmaṃ grāmaśatādhyakṣo bhoktumarhati satkṛtaḥ | mahāntaṃ bharataśreṣṭha susphītaṃ janasaṃkulam | tatra hyanekamāyattaṃ rājño bhavati bhārata

The overseer of a hundred villages, being honoured, may enjoy a village, a large and prosperous one crowded with people, O best of the Bharatas; for in such a place much depends on the king, O Bharata.

Note on the text: Corrected सत्कुरः → सत्कृतः (misprint in Wikisource; CE 12.88.7a has satkṛtaḥ) and अनेकपायत्तं → अनेकमायत्तं (misprint in Wikisource; प for म; CE 12.88.7e has anekam āyattam). Three-line verse, as on the page (labelled 12-87-7a/b/c); CE 12.88.7 has the same three lines (a, c, e).

Verse 8 (12.87.8)

शाखानगरमर्हस्तु सहस्रपतिरुत्तमः । धान्यहैरण्यभोगेन भोक्तुं राष्ट्रीयसंगतः ॥

śākhānagaramarhastu sahasrapatiruttamaḥ | dhānyahairaṇyabhogena bhoktuṃ rāṣṭrīyasaṃgataḥ

The best officer, the lord of a thousand, who deserves it, may enjoy a market-town with its revenue in grain and gold, in association with the officials of the realm.

Verse 9 (12.87.9)

तेषां संग्रामकृत्यं स्याद्ग्रामकृत्यं च तेषु यत् । धर्मज्ञः सचिवः कश्चित्तत्तत्पश्येदतन्द्रितः ॥

teṣāṃ saṃgrāmakṛtyaṃ syādgrāmakṛtyaṃ ca teṣu yat | dharmajñaḥ sacivaḥ kaścittattatpaśyedatandritaḥ

For these officers there will be duties of war, and whatever duties of the village there are among them; some minister who knows dharma should attend to each of these without sloth.

Note on the text: Corrected वामकृत्यं → ग्रामकृत्यं (misprint in Wikisource; व for ग्र; CE 12.88.9a has grāmakṛtyaṃ). The rest of the verse differs from CE 12.88.9 (tathā yad grāmakṛtyaṃ syād grāmikṛtyaṃ ca te svayam) and is kept as the page's reading.

Verse 10 (12.87.10)

नगरेनगरे वा स्यादेकः सर्वार्थचिन्तकः । उच्चैः स्थाने घोररूपो नक्षत्राणामिव ग्रहः ॥

nagarenagare vā syādekaḥ sarvārthacintakaḥ | uccaiḥ sthāne ghorarūpo nakṣatrāṇāmiva grahaḥ

In every city there should be a single officer who looks after all affairs, stationed on a high place, fearsome in appearance, like a planet among the stars.

Note on the text: The alignment found no match; lines = CE 12.88.10a, 10c (nagare nagare ca syād ekaḥ sarvārthacintakaḥ / uccaiḥsthāne ghorarūpo nakṣatrāṇām iva grahaḥ).

Verse 11 (12.87.11)

भवेत्स तान्परिक्रामेत्सर्वानेव सभासदः । तेषां वृत्तिं परिणयेत्कश्चिद्राष्ट्रेषु तच्चरः ॥

bhavetsa tānparikrāmetsarvāneva sabhāsadaḥ | teṣāṃ vṛttiṃ pariṇayetkaścidrāṣṭreṣu taccaraḥ

He should go about among all the members of the assembly, and some agent of his in the realm should find out their conduct.

Note on the text: The alignment found no match. Line 1 = CE 12.88.10e (bhavet sa tān parikrāmet sarvān eva sadā svayam; Wikisource सभासदः for sadā svayam); line 2 is the CE star line 12.88.10f*0211_01 (teṣāṃ vṛttaṃ pariṇayet kaś cid rāṣṭreṣu taccaraḥ).

Verse 12 (12.87.12)

जिघांसवः पापकामाः परस्वादायिनः शठाः । रक्षाभ्यधिकृता नाम तेभ्यो रक्षेदिमाः प्रजाः ॥

jighāṃsavaḥ pāpakāmāḥ parasvādāyinaḥ śaṭhāḥ | rakṣābhyadhikṛtā nāma tebhyo rakṣedimāḥ prajāḥ

There are men who go by the name of officers appointed for protection, yet are bent on killing and set on evil, seizing the property of others, and rogues; the king should guard these subjects from them.

Note on the text: The alignment found no match. These are the CE star lines 12.88.10f*0211_02-03 (jighāṃsavaḥ pāpakāmāḥ parasvādāyinaḥ śaṭhāḥ / rakṣābhyadhikṛtā nāma tebhyo rakṣed imāḥ prajāḥ), not in the CE's constituted text.

Verse 13 (12.87.13)

विक्रयं क्रयमध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च संप्रेक्ष्य वणिजां कारयेत्करान् ॥

vikrayaṃ krayamadhvānaṃ bhaktaṃ ca saparivyayam | yogakṣemaṃ ca saṃprekṣya vaṇijāṃ kārayetkarān

Considering sale and purchase, the road, the cost of food and upkeep, and the profit and safety of their trade, he should have taxes levied on the merchants.

Verse 14 (12.87.14)

उत्पत्तिं दानवृत्तिं च शिल्पं संप्रेक्ष्य चासकृत् । शिल्पं प्रति करानेवं शिल्पिनः प्रति कारयेत् ॥

utpattiṃ dānavṛttiṃ ca śilpaṃ saṃprekṣya cāsakṛt | śilpaṃ prati karānevaṃ śilpinaḥ prati kārayet

Considering again and again the yield, the outlay and livelihood, and the craft, he should likewise levy taxes on craftsmen in proportion to their craft.

Verse 15 (12.87.15)

उच्चावचकरन्यायाः पूर्वराज्ञां युधिष्ठिर । यथायथा न सीदेरंस्तथा कुर्यान्महीपतिः ॥

uccāvacakaranyāyāḥ pūrvarājñāṃ yudhiṣṭhira | yathāyathā na sīderaṃstathā kuryānmahīpatiḥ

The taxes, high and low, as ordained by earlier kings, O Yudhishthira: the ruler should act in such a way that the people do not sink into ruin.

Verse 16 (12.87.16)

फलं कर्म च संप्रेक्ष्य ततः सर्वं प्रकल्पयेत् । फलं कर्म च निर्हेतु न कश्चित्संप्रवर्तते ॥

phalaṃ karma ca saṃprekṣya tataḥ sarvaṃ prakalpayet | phalaṃ karma ca nirhetu na kaścitsaṃpravartate

Having considered the yield and the labour, he should then fix everything; for no one sets to work where gain and labour have no reasoned ground.

Verse 17 (12.87.17)

यथा राजा च कर्ता च स्यातां कर्मणि भागिनौ । संवेक्ष्य तु तथा राज्ञा प्रणेयाः सततं कराः ॥

yathā rājā ca kartā ca syātāṃ karmaṇi bhāginau | saṃvekṣya tu tathā rājñā praṇeyāḥ satataṃ karāḥ

The king and the doer should both share in the fruit of the work; having weighed this, the king should always fix the taxes accordingly.

Verse 18 (12.87.18)

नोच्छिद्यादात्मनो मूलं परेषां चापि तृष्णया । ईहाद्वाराणि संरुध्य राजा संवृतदर्शनः ॥

nocchidyādātmano mūlaṃ pareṣāṃ cāpi tṛṣṇayā | īhādvārāṇi saṃrudhya rājā saṃvṛtadarśanaḥ

He should not, out of greed, cut off the root of his own wealth, or of others'; shutting the doors of his own desire, the king should keep his designs concealed.

Note on the text: Corrected नोच्छिद्याहात्मनो → नोच्छिद्यादात्मनो (misprint in Wikisource; ह for द; CE 12.88.16a has nocchindyād ātmano).

Verse 19 (12.87.19)

प्रद्विषन्ति परिख्यातं राजानमतिखादिनम् । प्रद्विष्टस्य कुतः श्रेयः संवृतो लभते श्रियम् ॥

pradviṣanti parikhyātaṃ rājānamatikhādinam | pradviṣṭasya kutaḥ śreyaḥ saṃvṛto labhate śriyam

People come to hate a famous king who devours too much. How can one who is hated have welfare? It is the guarded one who gains prosperity.

Note on the text: Corrected श्रेयो संवृतो → श्रेयः संवृतो (misprint in Wikisource; ो for visarga, since the hiatus is not valid; CE 12.88.17c reads kutaḥ śreyaḥ saṃpriyo labhate priyam). The second line differs from the CE and is kept as the page's reading.

Verse 20 (12.87.20)

वत्सौपम्येन दोग्धव्यं राष्ट्रमक्षीणबुद्धिना । भृतो वत्सो जातबलः पीडां सहति भारत ॥

vatsaupamyena dogdhavyaṃ rāṣṭramakṣīṇabuddhinā | bhṛto vatso jātabalaḥ pīḍāṃ sahati bhārata

The realm should be milked on the pattern of a calf, by one whose judgement does not fail; a calf that has been nourished and has grown strong can bear hardship, O Bharata.

Note on the text: Corrected षीडां → पीडां (misprint in Wikisource; ष for प; CE 12.88.18c has pīḍāṃ).

Verse 21 (12.87.21)

न कर्म कुरुते वत्सो भृशं दुग्धो युधिष्ठिर । राष्ट्रमप्यातिदुग्धं हि न कर्म कुरुते महत् ॥

na karma kurute vatso bhṛśaṃ dugdho yudhiṣṭhira | rāṣṭramapyātidugdhaṃ hi na karma kurute mahat

A calf that is milked too hard does no work, Yudhishthira; a realm that is milked too much likewise does no great work.

Verse 22 (12.87.22)

यो राष्ट्रमनुगृह्णाति परिरक्षन्स्वयं नृपः । संजातमुपजीवन्स लभते सुमहत्फलम् ॥

yo rāṣṭramanugṛhṇāti parirakṣansvayaṃ nṛpaḥ | saṃjātamupajīvansa labhate sumahatphalam

The king who supports the realm, protecting it himself and living on what it has produced, gains a very great reward.

Verse 23 (12.87.23)

आपदर्थं च निचयात्राजानो हि चिचिन्वते । राष्ट्रं च कोशभूतं स्यात्कोशो वेश्मगतस्तथा ॥

āpadarthaṃ ca nicayātrājāno hi cicinvate | rāṣṭraṃ ca kośabhūtaṃ syātkośo veśmagatastathā

Kings amass hoards against times of calamity. The realm itself should serve as a treasury, as should the treasure kept within the house.

Verse 24 (12.87.24)

पौरजानपदान्सर्वान्संश्रितोपाश्रितांस्तथा । यथाशक्त्यनुकम्पेत सर्वान्स्वल्पधनानपि ॥

paurajānapadānsarvānsaṃśritopāśritāṃstathā | yathāśaktyanukampeta sarvānsvalpadhanānapi

He should show compassion, as far as he can, to all the townspeople and country people, both those who depend on him directly and those who depend on him indirectly, even if their means are small.

Note on the text: Corrected संश्रितोषाश्रितांस्तथा → संश्रितोपाश्रितांस्तथा (misprint in Wikisource; ष for प; CE 12.88.22a has saṃśritopāśritāṃs).

Verse 25 (12.87.25)

बाह्यं जनं भेदयित्वा भोक्तव्यो मध्यमः सुखम् । एवं नास्य प्रकुप्यन्ति जनाः सुखितदुःखिताः ॥

bāhyaṃ janaṃ bhedayitvā bhoktavyo madhyamaḥ sukham | evaṃ nāsya prakupyanti janāḥ sukhitaduḥkhitāḥ

Having set the outsiders apart, he may levy comfortably on the middle folk; in this way people, whether well-off or distressed, do not turn against him.

Note on the text: Removed a stray space inside the conjunct: सुखितदुः खिताः → सुखितदुःखिताः (a broken visarga in Wikisource).

Verse 26 (12.87.26)

प्रागेव तु धनादानमनुभाष्य ततः पुनः । सन्निपत्य स्वविषये भयं राष्ट्रे प्रदर्शयेत् ॥

prāgeva tu dhanādānamanubhāṣya tataḥ punaḥ | sannipatya svaviṣaye bhayaṃ rāṣṭre pradarśayet

He should first announce the levy of wealth, and afterwards, gathering the people in his own territory, show the people of the realm the danger.

Note on the text: Corrected प्रामेव → प्रागेव (misprint in Wikisource; म for ग; CE 12.88.24a has prāg eva).

Verse 27 (12.87.27)

इयमापत्समुत्पन्ना परचक्रभयं महत् । अपि चान्ताय कल्पन्ते वेणोरिव फलागमाः ॥

iyamāpatsamutpannā paracakrabhayaṃ mahat | api cāntāya kalpante veṇoriva phalāgamāḥ

"This calamity has come upon us, a great danger from an enemy army; and such perils may bring about an end, as the bamboo's flowering does.

Verse 28 (12.87.28)

अरयो मे समुत्थाय बहुभिर्दस्युभिः सह । इदमात्मवधायैव राष्ट्रमिच्छन्ति बाधितुम् ॥

arayo me samutthāya bahubhirdasyubhiḥ saha | idamātmavadhāyaiva rāṣṭramicchanti bādhitum

My enemies, risen up together with many bandits, wish to torment this realm, bent on destroying us.

Verse 29 (12.87.29)

अस्यामापदि घोरायां संप्राप्ते दारुणे भये । परित्राणाय भवतः प्रार्थयिष्ये धनानि वः ॥

asyāmāpadi ghorāyāṃ saṃprāpte dāruṇe bhaye | paritrāṇāya bhavataḥ prārthayiṣye dhanāni vaḥ

In this dreadful calamity, with terrible danger come upon us, I shall ask you for your wealth in order to save you.

Verse 30 (12.87.30)

प्रतिदास्ये च भवतां सर्वं चाहं भयक्षये । नारयः प्रतिदास्यन्ति यद्धरेयुर्बलादितः ॥

pratidāsye ca bhavatāṃ sarvaṃ cāhaṃ bhayakṣaye | nārayaḥ pratidāsyanti yaddhareyurbalāditaḥ

And I shall repay you all of it once the danger has passed; the enemies will not repay what they carry off from here by force.

Verse 31 (12.87.31)

कलत्रमादितः कृत्वा सर्वं वो विनशेदिति । शरीरपुत्रदारार्थमर्थसंचय इष्यते ॥

kalatramāditaḥ kṛtvā sarvaṃ vo vinaśediti | śarīraputradārārthamarthasaṃcaya iṣyate

Beginning with your wives, everything of yours would be lost; and wealth is gathered for the sake of one's body, sons and wives.

Note on the text: Matches CE 12.88.29 only loosely (Wikisource सर्वं वो विनशेदिति / शरीरपुत्रदारार्थम् against CE naśyet svaṃ svayam eva hi / api cet putradārārtham); kept as the page's reading.

Verse 32 (12.87.32)

नन्दामि वः प्रभावेण पुत्राणामिव चोदये । यथाशक्त्युपगृह्णामि राष्ट्रस्यापीडया च वः ॥

nandāmi vaḥ prabhāveṇa putrāṇāmiva codaye | yathāśaktyupagṛhṇāmi rāṣṭrasyāpīḍayā ca vaḥ

I rejoice in your prosperity and urge you as I would my sons; I accept what I take only as far as I can without distressing you or the realm.

Note on the text: Corrected यखाशक्त्युपगृह्णामि → यथाशक्त्युपगृह्णामि (misprint in Wikisource; ख for थ; CE 12.88.30c has yathāśakty anugṛhṇāmi).

Verse 33 (12.87.33)

आपत्स्वेव निवोढव्यं भवद्भिः संगतैरिह । न वः प्रियतरं कार्यं धनं कस्यांचिदापदि ॥

āpatsveva nivoḍhavyaṃ bhavadbhiḥ saṃgatairiha | na vaḥ priyataraṃ kāryaṃ dhanaṃ kasyāṃcidāpadi

Only in emergencies must this burden be borne by you together; in no calamity is wealth dearer to me than you."

Verse 34 (12.87.34)

इति वाचा मधुरया श्लक्ष्णया सोपचारया । स्वरश्मीनभ्यवसृजेद्योगमाधाय कालवित् ॥

iti vācā madhurayā ślakṣṇayā sopacārayā | svaraśmīnabhyavasṛjedyogamādhāya kālavit

Speaking thus in sweet, smooth and courteous words, the king who knows the right time should settle his plan and send out his own agents, his "rays", to collect.

Verse 35 (12.87.35)

प्रचारं भृत्यभरणं व्ययं संग्रामतो भयम् । योगक्षेमं च संप्रेक्ष्य गोमिनः कारयेत्करम् ॥

pracāraṃ bhṛtyabharaṇaṃ vyayaṃ saṃgrāmato bhayam | yogakṣemaṃ ca saṃprekṣya gominaḥ kārayetkaram

Considering the pasturage, the maintenance of servants, the outlay, the danger from war, and their gain and safety, he should levy a tax on the owners of cattle.

Note on the text: Corrected योगक्षेणं → योगक्षेमं (misprint in Wikisource; ण for म; CE 12.88.33c has yogakṣemaṃ).

Verse 36 (12.87.36)

उपेक्षिता हि नश्येयुर्गोमिनोऽरण्यवासिनः । तस्मात्तेषु विशेषेण मृदुपूर्वं समाचरेत् ॥

upekṣitā hi naśyeyurgomino'raṇyavāsinaḥ | tasmātteṣu viśeṣeṇa mṛdupūrvaṃ samācaret

If neglected, the cattle-owners who live in the forests would perish; therefore he should deal with them with particular gentleness.

Verse 37 (12.87.37)

सान्त्वनं रक्षणं दानमवस्था चाप्यभीक्ष्णशः । गोमिनां पार्थ कर्तव्यः संविभागः प्रियाणि च ॥

sāntvanaṃ rakṣaṇaṃ dānamavasthā cāpyabhīkṣṇaśaḥ | gomināṃ pārtha kartavyaḥ saṃvibhāgaḥ priyāṇi ca

Soothing words, protection, gifts and a settled place, again and again: these are to be done for the cattle-owners, O Partha, along with a share and pleasing things.

Verse 38 (12.87.38)

अजस्रमुपयोक्तव्यं फलं गोमिषु भारत । प्रभावयन्ति राष्ट्रं च व्यवहारं कृषिं तथा ॥

ajasramupayoktavyaṃ phalaṃ gomiṣu bhārata | prabhāvayanti rāṣṭraṃ ca vyavahāraṃ kṛṣiṃ tathā

The yield from the cattle-owners should be used continually, O Bharata; they bring prosperity to the realm, to trade and to farming.

Verse 39 (12.87.39)

तस्माद्गोमिषु यत्नेन प्रीतिं कुर्याद्विचक्षणः । दयावानप्रमत्तश्च करान्संप्रणयन्मृदून् ॥

tasmādgomiṣu yatnena prītiṃ kuryādvicakṣaṇaḥ | dayāvānapramattaśca karānsaṃpraṇayanmṛdūn

Therefore a wise king should take care to show affection to the cattle-owners: compassionate and attentive, he should impose only mild taxes.

Verse 40 (12.87.40)

सर्वत्र क्षेमचरणं सुलभं नाम गोमिषु । न ह्यतः सदृशं किंचिद्धनमस्ति युधिष्ठिर ॥

sarvatra kṣemacaraṇaṃ sulabhaṃ nāma gomiṣu | na hyataḥ sadṛśaṃ kiṃciddhanamasti yudhiṣṭhira

Among the cattle-owners well-being is easily found everywhere, and there is no wealth, Yudhishthira, that equals this.