TAXATION – VIEWS OF BHARTRUHARI, MANU, KALIDAS, VALLUVAR (Post No. 5794)

Written by London Swaminathan
swami_48@yahoo.com
Date: 17 December 2018
GMT Time uploaded in London – 17-09
Post No. 5794


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LET US CONTINUE WITH NITI SATAKA OF BHARTRUHARI

SLOKAS 40,41,42, 43

CHANGE IN MEN’S FORTUNE

40. A man who is famishing longs for a handful of

grain ; but when he has revived, he looks on the whole

earth as a mere handful of grass. So objects seem great

or small according to the condition of the men who

possess them : it is the change in men’s fortune which

makes things seem greater or smaller.

Sri Ramakrishna Paramahamsa said the following story:–

“Money is an upadhi ( a deceptive influence) of a very strong nature. As soon as a man becomes rich, he is thoroughly changed. A Brahmin who was very meek and humble used to come to Dakshineswar every now and then. After some time he stopped his visits, and we knew nothing of what happened to him. One day we went to Konnagore in a boat. As we were getting down from the boat, we saw him sitting on the banks of the Ganges, where in the fashion of a big folk, he was enjoying the breeze of the river.

 On seeing me, he accosted me in a patronising tone with the words, ‘Hello, Thakur! How do you do now?’

 At once I have noticed the change in his tone and said to Hriday who was with me, ‘I tell you Hriday, this man must have come by some riches. See what a great change has come over him!’ And Hriday burst into laughter.

Panachatantra fables also has a similar story. The rats that were lying idle started jumping and dancing after they found and ate  some grains. They had lot of left over in storage.

In Tamil there is a proverb, If a person of lower status gets some money suddenly, he will hold an umbrella over his head at the dead of night!

Such is the influence of wealth or money!

HOW TO TAX

41. If, king ! if you would enjoy this earth, which is

as fruitful as a cow, nourish it as carefully as you would

a calf. The earth brings forth fruits without end like

the creeper of plenty if it is perpetually and carefully

cultivated.

MANU ON TAXING

7-128. After (due) consideration the king shall always fix in his realm the duties and taxes in such a manner that both he himself and the man who does the work receive (their due) reward.

7-129. As the leech, the calf, and the bee take their food little by little, even so must the king draw from his realm moderate annual taxes.

7-130. A fiftieth part of (the increments on) cattle and gold may be taken by the king, and the eighth, sixth, or twelfth part of the crops.

Kalidasa on Taxation

प्रजानामेव भूत्यर्थं स ताभ्यो बलिमग्रहीत्।
सहस्रगुणमुत्स्रष्टुमादत्ते हि रसं रविः॥ १-१८

prajānāmeva bhūtyarthaṁ sa tābhyo balimagrahīt |
sahasraguṇamutsraṣṭumādatte hi rasaṁ raviḥ || 1-18

prajaanaameva bhuutyartha.m sa taabhyo balimagrahiit |
sahasraguNamutsraSTumaadatte hi rasa.m raviH  || Raghu vamsa 1-18

prajAnAm eva bhUti artham sa tAbhyo balim agrahIt | sahasra guNam ut SR^iSTum Adatte hi rasam raviH || 1-18

1-18. saH= he, dilIpa; prajAnAm= for people; bhUti artham eva= for wellbeing, for welfare state or works, for the sake of, only; tAbhyaH= from them; balim= SaSTa amsha rUpam karam= tax in one sixth part of produce; agrahIt= taken; hi= indeed, reasonably; raviH= sun; sahasra   guNam= thousands, multiples of; ut SR^iSTum= utsarjana kriyA visheSa= to pour forth [rains, raindrops]; rasam= essence [of waterdrops]; Adatte = takes.

That king dilIpa takes only one sixth part of peoples income as tax, that too for the sake of a welfare state, indeed, like the sun taking earthly water-drops only to indemnify her with multiples of raindrops thereof. [Kalidasa’s Raghuvamsam 1-18]

Valluvan on Taxing

A sceptered king , demanding illegitimate gifts or extorting taxes beyond approved limit

Is like an armed robber relieving wayfarers  of their belongings- kural 552

KING IS LIKE A COURTESAN

42. The behaviour of kings is as uncertain as the way

of a courtesan. Now it is false, now true now with

harsh, now with agreeable words now cruel, now mer-

ciful at one time liberal, at another covetous either

always squandering money or heaping it together.

Poet of Sangam age Markandeyan (Purananuru verse 365) also compares the  with kingdom to a courtesan. Earth is always considered a woman and since the kings come and go earth is lamenting like a courtesan.

KING’S SIX VIRTUES

43. Authority, fame, the guarding of Brahmans, liberality, feasting, protection of friends : what profit is there to those who serve kings if they have not gained these

six blessings ?

परिक्षीणः कश्चित्स्पृहयति यवानां प्रसृतये
स पश्चात्सम्पूर्णः कलयति धरित्रीं तृणसमाम् ।
अतश्चानैकान्त्याद्गुरुलघुतया‌உर्थेषु धनिनाम्
अवस्था वस्तूनि प्रथयति च सङ्कोचयति च ॥ 1.40 ॥

राजन्दुधुक्षसि यदि क्षितिधेनुम् एतां
तेनाद्य वत्सम् इव लोकम् अमुं पुषाण
तस्मिंश्च सम्यगनिशं परिपोष्यमाणे
नानाफलैः फलति कल्पलतेव भूमिः ॥ 1.41 ॥

सत्यानृता च परुषा प्रियवादिनी च
हिंस्रा दयालुरपि चार्थपरा वदान्या ।
नित्यव्यया प्रचुरनित्यधनागमा च
वाराङ्गनेव नृपनीतिरनेकरूपा ॥ 1.42 ॥

आज्ञा कीर्तिः पालनं ब्राह्मणानां
दानं भोगो मित्रसंरक्षणं च
येषाम् एते षड्गुणा न प्रवृत्ताः
को‌உर्थस्तेषां पार्थिवोपाश्रयेण ॥ 1.43 ॥

–subham–

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