Raising Revenue Without Oppression

Verse 1 (12.88.1)

यदा राजा समर्थोऽपि कोशार्थी स्यान्महामते । कथं प्रवर्तेत करस्तन्मे ब्रूहि पितामह ॥

yadā rājā samartho'pi kośārthī syānmahāmate | kathaṃ pravarteta karastanme brūhi pitāmaha

O wise grandfather, when a king, though strong, is in need of money for his treasury, tell me how a tax should be levied.

Verse 2 (12.88.2)

यथादेशं यथाकालं यथाबुद्धि यथाबलम् । अनुशिष्यात्प्रजा राजा धर्मार्थी तद्धिते रतः ॥

yathādeśaṃ yathākālaṃ yathābuddhi yathābalam | anuśiṣyātprajā rājā dharmārthī taddhite rataḥ

A king who seeks dharma and delights in the welfare of his people should instruct them according to place, time, understanding and strength.

Verse 3 (12.88.3)

यथा तासां च मन्येत श्रेय आत्मन एव च । तथा धर्माणि सर्वाणि राजा राष्ट्रेषु वर्तयेत् ॥

yathā tāsāṃ ca manyeta śreya ātmana eva ca | tathā dharmāṇi sarvāṇi rājā rāṣṭreṣu vartayet

In whatever way he judges that the good of his subjects and his own good lie, in that way the king should set all the duties going in his realms.

Verse 4 (12.88.4)

मधुदोहं दुहेद्राष्ट्रं भ्रमरान्न प्रपातयेत् । वत्सापेक्षी दुहेच्चैव स्तनांश्च न विकुट्टयेत् ॥

madhudohaṃ duhedrāṣṭraṃ bhramarānna prapātayet | vatsāpekṣī duheccaiva stanāṃśca na vikuṭṭayet

Let him milk the realm as one gathers honey, without knocking the bees down; let him milk with an eye to the calf, and not crush the udder.

Verse 5 (12.88.5)

जलौकावत्पिबेद्राष्ट्रं मृदुनैव नराधिपः । व्याघ्रीव च हरेत्पुत्रान्संदशेन्न च पीडयेत् ॥

jalaukāvatpibedrāṣṭraṃ mṛdunaiva narādhipaḥ | vyāghrīva ca haretputrānsaṃdaśenna ca pīḍayet

Let the king drink in the realm as a leech does, quite gently; let him carry off his young as a tigress does, without biting them and without hurting them.

Verse 6 (12.88.6)

यथा शल्यकवानाखुः पदं धूनयते सदा । अतीक्ष्णेनाभ्युपायेन तथा राष्ट्रं समापिबेत् ॥

yathā śalyakavānākhuḥ padaṃ dhūnayate sadā | atīkṣṇenābhyupāyena tathā rāṣṭraṃ samāpibet

As the shalyaka mouse keeps working away at a sleeper's foot, by a means that is never sharp, so should the king drink in the realm.

Note on the text: Not in the critical edition's constituted text (found in the vulgate recension); the critical edition records it as the star passage 12.89.5d*0212 (lines 01–02).

Verse 7 (12.88.7)

अल्पेनाल्पेन देयेन वर्धमानं प्रदापयेत् । ततो भूयस्ततो भूयः क्रमवृद्धिं समाचरेत् ॥

alpenālpena deyena vardhamānaṃ pradāpayet | tato bhūyastato bhūyaḥ kramavṛddhiṃ samācaret

By very small payments, growing little by little, he should have the tax rendered; then more, and then more again—he should practise a gradual increase.

Verse 8 (12.88.8)

दमयन्निव दम्यानि शश्वद्भारं विवर्धयेत् । मृदुपूर्वं प्रयत्नेन पाशानभ्यवहारयेत् ॥

damayanniva damyāni śaśvadbhāraṃ vivardhayet | mṛdupūrvaṃ prayatnena pāśānabhyavahārayet

As one breaks in animals that must be tamed, he should keep increasing the burden; gently at first, and with care, he should accustom them to the halters.

Verse 9 (12.88.9)

सकृत्पाशावकीर्णास्ते न भविष्यन्ति दुर्दमाः । उचितेनैव भोक्तव्यास्ते भविष्यन्त्ययत्नतः ॥

sakṛtpāśāvakīrṇāste na bhaviṣyanti durdamāḥ | ucitenaiva bhoktavyāste bhaviṣyantyayatnataḥ

Once they have been bound with the halters they will not be hard to tame; they will then be put to use in the proper way, without difficulty.

Verse 10 (12.88.10)

तस्मात्सर्वसमारम्भो दुर्लभः पुरुषं प्रति । यथा मुख्यान्सान्त्वयित्वा भोक्तव्या इतरे जनाः ॥

tasmātsarvasamārambho durlabhaḥ puruṣaṃ prati | yathā mukhyānsāntvayitvā bhoktavyā itare janāḥ

Therefore it is hard to begin with everyone at once, man by man; the rest of the people are to be drawn upon only after the leading men have been won over.

Verse 11 (12.88.11)

ततस्तान्भेदयित्वा तु परस्परविवक्षितान् । भुञ्जीत सान्त्वयंश्चैव यथासुखमयत्नतः ॥

tatastānbhedayitvā tu parasparavivakṣitān | bhuñjīta sāntvayaṃścaiva yathāsukhamayatnataḥ

Then, after setting them at odds with one another, he should draw upon them while conciliating them, as it suits him and without effort.

Verse 12 (12.88.12)

न चास्थाने न चाकाले करांस्तेभ्यो निपातयेत् । आनुपूर्व्येण सान्त्वेन यथाकालं यथाविधि ॥

na cāsthāne na cākāle karāṃstebhyo nipātayet | ānupūrvyeṇa sāntvena yathākālaṃ yathāvidhi

He should not lay taxes on them in the wrong place or at the wrong time, but in due order, with conciliation, at the proper time and according to rule.

Verse 13 (12.88.13)

उपायान्प्रब्रवीम्येतान्न मे माया विवक्षिता । अनुपायेन दमयन्प्रकोपयति वाजिनः ॥

upāyānprabravīmyetānna me māyā vivakṣitā | anupāyena damayanprakopayati vājinaḥ

I am telling you these means; I do not mean any deceit. For one who tries to tame horses without the right means only makes them rebel.

Verse 14 (12.88.14)

पानागारनिवेशाश्च वेश्याः प्रापणिकास्तथा । कुशीलवाः सकितवा ये चान्ये केचिदीदृशाः ॥

pānāgāraniveśāśca veśyāḥ prāpaṇikāstathā | kuśīlavāḥ sakitavā ye cānye kecidīdṛśāḥ

Taverns and lodging-houses, prostitutes and stall-keepers, actors and gamblers, and whatever others of the same kind there are—

Note on the text: Corrected पानागारनिवोशाश्च → पानागारनिवेशाश्च (misprint in Wikisource; निवोश is not a Sanskrit word; the evident word is निवेश, "dwelling, establishment" (the critical edition has a different wording here, pānāgārāṇi veśāḥ)).

Verse 15 (12.88.15)

नियम्याः सर्व एवैते ये राष्ट्रस्योपघातकाः । एते राष्ट्रेऽभितिष्ठन्तो बाधन्ते भद्रिकाः प्रजाः ॥

niyamyāḥ sarva evaite ye rāṣṭrasyopaghātakāḥ | ete rāṣṭre'bhitiṣṭhanto bādhante bhadrikāḥ prajāḥ

all these who are a bane to the realm must be restrained; living in the realm, they trouble its decent people.

Verse 16 (12.88.16)

न केनचिद्याचितव्यः कश्चित्किंचिदनापदि । इति व्यवस्था भूतानां पुरस्तान्मनुना कृता ॥

na kenacidyācitavyaḥ kaścitkiṃcidanāpadi | iti vyavasthā bhūtānāṃ purastānmanunā kṛtā

No one is to ask anything of anyone except in distress; such was the rule for living beings laid down long ago by Manu.

Verse 17 (12.88.17)

सर्वे तथाऽनुजीवेयुर्न कुर्युः कर्म चेदिह । सर्व एव इमे लोका न भवेयुरसंशयम् ॥

sarve tathā'nujīveyurna kuryuḥ karma cediha | sarva eva ime lokā na bhaveyurasaṃśayam

If all were to live in that way, dependent on others, and did no work here, then all these worlds would surely cease to be.

Verse 18 (12.88.18)

प्रभुर्नियमने राजा य एतान्न नियच्छति । भुङ्क्ते स तस्य पापस्य चतुर्भागमिति श्रुतिः ॥

prabhurniyamane rājā ya etānna niyacchati | bhuṅkte sa tasya pāpasya caturbhāgamiti śrutiḥ

A king who has the power to restrain them and does not restrain them takes upon himself a fourth part of their sin; so the scripture says.

Note on the text: The automatic alignment missed this verse; it is CE 12.89.17ab (prabhur niyamane rājā ya etān na niyacchati / bhuṅkte sa tasya pāpasya caturbhāgam iti śrutiḥ).

Verse 19 (12.88.19)

भोक्ता तस्य तु पापस्य सुकृतस्य यथातथा । नियन्तव्याः सदा राज्ञा पापा ये स्युर्नराधिप ॥

bhoktā tasya tu pāpasya sukṛtasya yathātathā | niyantavyāḥ sadā rājñā pāpā ye syurnarādhipa

He shares in their sin, and in their merit alike, as it comes. Therefore, O lord of men, the king must always restrain those who are sinful.

Note on the text: Not in the critical edition's constituted text (found in the vulgate recension); the critical edition records it as the star passage 12.89.17d*0213_01 (line 1) and 12.89.17d*0214_01 (line 2).

Verse 20 (12.88.20)

कृतपापस्त्वसौ राजा य एतान्न नियच्छति । तथा कृतस्य धर्मस्य चतुर्भागमुपाश्नुते ॥

kṛtapāpastvasau rājā ya etānna niyacchati | tathā kṛtasya dharmasya caturbhāgamupāśnute

A king who does not restrain them is himself guilty of wrongdoing; and in the same way he receives a fourth part of the dharma that is done.

Note on the text: Line 1 is the CE star line 12.89.17d*0214_02 (kṛtapāpas tv asau rājā ya etān na niyacchati); line 2 is CE 12.89.17e (tathā kṛtasya dharmasya caturbhāgam upāśnute).

Verse 21 (12.88.21)

स्थानान्येतानि संयम्य प्रसङ्गो भूतिनाशनः । कामे प्रसक्तः पुरुषः किमकार्यं विवर्जयेत् ॥

sthānānyetāni saṃyamya prasaṅgo bhūtināśanaḥ | kāme prasaktaḥ puruṣaḥ kimakāryaṃ vivarjayet

Restrain these haunts, for attachment destroys prosperity; a man given up to desire—what forbidden act would he avoid?

Verse 22 (12.88.22)

मद्यमांसपरस्वानि तथा दारधनानि च । आहरेद्रागवशगस्तथा शास्त्रं प्रदर्शयेत् ॥

madyamāṃsaparasvāni tathā dāradhanāni ca | āharedrāgavaśagastathā śāstraṃ pradarśayet

Swayed by passion, such men would seize wine, meat, the property of others, and women and wealth; so the king must make the rule of law plainly felt.

Note on the text: Not in the critical edition's constituted text (found in the vulgate recension); the critical edition records it as the star passage 12.89.18d*0215 (lines 01–02).

Verse 23 (12.88.23)

आपद्येव तु याचन्ते येषां नास्ति परिग्रहः । दातव्यं धर्मतस्तेभ्यस्त्वनुक्रोशाद्भयान्न तु ॥

āpadyeva tu yācante yeṣāṃ nāsti parigrahaḥ | dātavyaṃ dharmatastebhyastvanukrośādbhayānna tu

Those who beg only in distress, and who have no possessions, are to be given to as dharma requires, out of compassion and not out of fear.

Verse 24 (12.88.24)

मा ते राष्ट्रे याचनका भवेयुर्मा च दस्यवः । उपादातार एवैते नैते भूतस्य भावकाः ॥

mā te rāṣṭre yācanakā bhaveyurmā ca dasyavaḥ | upādātāra evaite naite bhūtasya bhāvakāḥ

Let there be no beggars in your realm, and no robbers; these only take—they do nothing to bring prosperity to living beings.

Verse 25 (12.88.25)

ये भूतान्यनुगृह्णन्ति वर्धयन्ति च ये प्रजाः । तेते राष्ट्रेषु वर्तन्तां मा भूतानां प्रबाधकाः ॥

ye bhūtānyanugṛhṇanti vardhayanti ca ye prajāḥ | tete rāṣṭreṣu vartantāṃ mā bhūtānāṃ prabādhakāḥ

Let those who show favour to living beings and make the people thrive be the ones who live in your realms, not those who torment living beings.

Verse 26 (12.88.26)

दण्ड्यास्ते च महाराज धनादानप्रयोजकाः । प्रयोगं कारयेथास्ते यथा दद्युः करांस्तथा ॥

daṇḍyāste ca mahārāja dhanādānaprayojakāḥ | prayogaṃ kārayethāste yathā dadyuḥ karāṃstathā

And those, great king, who set about seizing others' wealth deserve punishment; see that they are put to such occupations that they pay the taxes.

Verse 27 (12.88.27)

कृषिगोरक्ष्यवाणिज्यं यच्चान्यत्किंचिदीदृशम् । पुरुषैः कारयेत्कर्म बहुभिः कर्मभेदतः ॥

kṛṣigorakṣyavāṇijyaṃ yaccānyatkiṃcidīdṛśam | puruṣaiḥ kārayetkarma bahubhiḥ karmabhedataḥ

Farming, cattle-keeping, trade, and any other work of the kind he should have done by many men, divided according to the kinds of work.

Verse 28 (12.88.28)

नरश्चेत्कृषिगोरक्ष्यं वाणिज्यं चाप्यनुष्ठितः । संशयं लभते किंचित्तेन राजा विगर्ह्यते ॥

naraścetkṛṣigorakṣyaṃ vāṇijyaṃ cāpyanuṣṭhitaḥ | saṃśayaṃ labhate kiṃcittena rājā vigarhyate

If a man engaged in farming, cattle-keeping or trade meets with some peril, the king is blamed for it.

Verse 29 (12.88.29)

धनिनः पूजयेन्नित्यं पानाच्छादनभोजनैः । वक्तव्याश्चानुगृह्णीध्वं प्रजाः सह मयेति वै ॥

dhaninaḥ pūjayennityaṃ pānācchādanabhojanaiḥ | vaktavyāścānugṛhṇīdhvaṃ prajāḥ saha mayeti vai

He should always honour the wealthy with drink, clothing and food, and the people should be told, "Show them favour, together with me."

Verse 30 (12.88.30)

अङ्गमेतन्महद्राज्ये धनिनो नाम भारत । ककुदं सर्वभूतानां धनस्थो नात्र संशयः ॥

aṅgametanmahadrājye dhanino nāma bhārata | kakudaṃ sarvabhūtānāṃ dhanastho nātra saṃśayaḥ

The wealthy, O Bharata, are a great limb of a kingdom; the man of wealth is the hump of all creatures, there is no doubt of it.

Verse 31 (12.88.31)

प्राज्ञः शूरो धनस्थश्च स्वामी धार्मिक एव च । तपस्वी सत्यवादी च बुद्धिमांश्चापि रक्षति ॥

prājñaḥ śūro dhanasthaśca svāmī dhārmika eva ca | tapasvī satyavādī ca buddhimāṃścāpi rakṣati

A man who is wise, brave, wealthy, a master, righteous, austere, truthful and intelligent is a protector.

Verse 32 (12.88.32)

तस्मात्सर्वेषु भूतेषु प्रीतिमान्भव पार्थिव । सत्यमार्जवमक्रोधमानृशंस्यं च पालय ॥

tasmātsarveṣu bhūteṣu prītimānbhava pārthiva | satyamārjavamakrodhamānṛśaṃsyaṃ ca pālaya

Therefore, O king, be affectionate toward all beings, and keep to truth, uprightness, freedom from anger and freedom from cruelty.

Verse 33 (12.88.33)

एवं दण्डं च कोशं च मित्रं भूमिं च लप्स्यसि । सत्यार्जवपरो राजन्मित्रकोशबलान्वितः ॥

evaṃ daṇḍaṃ ca kośaṃ ca mitraṃ bhūmiṃ ca lapsyasi | satyārjavaparo rājanmitrakośabalānvitaḥ

In this way you will win force, treasury, friends and land; devoted to truth and uprightness, O king, you will be rich in friends, treasury and strength.