Yudhishthira said Tell me, O grandfather, how should the king protect his subjects so as to be able to avoid grief and so as not to militate against fairness?

Bhishma said-'I shall recite in brief, O king, those eternal duties, for, if I were to mentioned them fully, I would never finish them.

You should always worship those Brahmanas who are ardent in the performance of their duties, are learned, regular in adoring the gods, observant of high vows, and gifted with other accomplishments, when they come to your mansion, engage them in officiating in your sacrifices.

With your priest accompanying you, you should rise up when they approach you, and touch and adore their feet, and do every other necessary act.

Doing these acts of piety and performing other acts that are for your own well-being, you should (by presents) make those Brahmanas utter benedictions on you for the success of your object.

Gifted with sincerity, wisdom and intelligence, O Bharata, you should follow truth and avoid lust and anger.

That foolish king, who pursues Profit without being shorn of lust and anger, fails to win virtue and ultimately losses Profit as well.

Never appoint persons covetous and foolish in matters of Pleasure and profit. You should always appointmen who are free from covetousness and intelligent.

Possessed of lust and anger and raw in the transaction of business, foolish persons, if vested with power in matters of Profit, always oppress the people by various mischievous means,

With a sixth part, making a fair calculation of the produce of the soil, as his tribute, with fines and forfeitures collected from offenders, with the other taxes, according to the scriptures, upon merchants and traders in exchange for the safety granted to them, a king should fill his treasury.

Realising these just taxes and governing the kingdom properly, the king should carefully act in such a way that his subjects may not suffer from want.

Men become deeply attached to that king who satisfies the duty of protection properly, who is liberal, who is steady in the observance of righteousness, who is vigilant, and who is shorn of lust and hate.

Never desire to fill your treasury by acting unfairly or from covetousness. That king who does not follow the scriptures fails to acquire riches and religious merit.

That king, who is negligent about the means of acquiring riches, never succeeds in acquiring both religious merit and wealth. The wealth again that he acquires (by such means) is spent lavishly on unworthy objects.

That avaricious king, who foolishly oppresses his subjects by levying taxes not sanctioned by scriptures, is said to wrong his own self.

As a person wanting milk never gets any by cutting off the udders of a cow, similarly a kingdom, assailed by improper taxes, never gives any profit to the king.

He, who treats a milch cow with kindness, always obtains milk from it. Likewise the king, who rules his kingdom by proper means, gets much fruits from it.

By protecting a kingdom properly and ruling it judiciously a king, O Yudhishthira, may succeed in always acquiring immense wealth.

The Earth, well protected by the king, yields crops and gold like a mother giving milk willingly to her child.

Follow the example, O king, of the flower vendor and not of the charcoalmaker. Acting thus and satisfying the duty of protection you may be able to enjoy the Earth for ever.

If in attacking an enemy's kingdom your treasury is exhausted, you may replenish it by taking wealth from all except Brahmanas.

Your heart should not be agitated even when you are in great distress, upon seeing Brahmanas having wealth. I need not mention then of what you should do when you are well off.

You should give them wealth to the best of your power and according to their worthiness, and protect them, comforting them at all times. By acting thus you may acquire regions which are acquired with difficulty.

Behaving thus virtuously you should protect your subjects. You may then acquire, O delighter of the Kurus, fame that is eternal, high, and pure.

Protect your subjects piously, O son of Pandu, for you will then suffer no regret or pain.

Protection of the subject is the greatest duty of the king, since mercy for all creatures and protecting them from injury has been said to be the highest merit.

Persons, conversant with duties, consider that to be the greatest merit of the king, when, engaged in protecting all creatures, he shows mercy towards them.

The sin, a king incurs by neglecting for a single day to protect his subjects from fear, is such that his sufferings are not terminated in hell till after a thousand years.

The merit, of a king by protecting his subjects righteously for a single day, is such that he enjoys its reward in heaven for ten thousand years.

A king, by only protecting his subjects virtuously, soon gains those regions that are acquired by persons leading duly the Garhasthya, the Brahmacharya, and the Vanaprastha modes of life.

Do you, O son of Kunti, follow with great care this duty (of protection). You will then obtain the reward of righteousness and suffer no grief and pain. You shall,, O son of Pandu, obtain great prosperity in heaven.

Persons who are not kings do not gain merit like this. A person, therefore, who is a king, and no other can earn such rewards of virtue.

Endued with intelligence, you have obtained a kingdom. Do you protect your subjects righteously. Please Indra with offerings of Soma and your friends and wellwishers with the objects they desire for.'

Endued with intelligence, you have obtained a kingdom. Do you protect your subjects righteously. Please Indra with offerings of Soma and your friends and wellwishers with the objects they desire for.'