A Bhāratīya Rājanīti- Purāṇic Perspective on Tax Collection and Governance: Lessons from the Rule of Kārtavīryārjuna

A Bhāratīya Rājanīti- Purāṇic Perspective on Tax Collection and Governance: Lessons from the Rule of Kārtavīryārjuna

Democracy is generally understood as a system “of the people, by the people, for the people,” where the citizens hold sovereignty. Advocates of democracy often criticize monarchy, arguing that it restricts power to a hereditary lineage, thereby denying opportunities to others. Monarchs, they claim, were indulgent, luxury-driven, and indifferent to the hardships of their subjects. However, is this criticism entirely justified? While monarchy may no longer be relevant today, was it inherently flawed in the ways often described? Were all monarchs devoid of morality? Did kings truly lack concern for their people? To seek answers to these questions, we must examine the history of Kārtavīryārjuna.

Kārtavīryārjuna: A Righteous and Powerful Kshatriya

Kārtavīryārjuna, the son of Kṛtavīrya, was a virtuous and mighty ruler. After his father’s passing, the ministers, priests, and citizens urged him to ascend the throne. However, Kārtavīryārjuna gracefully declined their request, citing profound reasons—reasons that carry significant lessons for modern democracy.

He proclaimed:

नाहं राज्यं करिष्यामि मन्त्रिणो नरकोत्तरम् ।

यदर्थं गृह्यते शुल्कं तदनिष्पादयन् वृथा ॥ (मार्काण्डेयपुराणम् -18-3)

"Merchants pay a twelfth of their trade earnings as tax to the king. Cowherds contribute a sixth of their dairy produce, and farmers give a similar portion of their agricultural yield. These taxes are meant for the state’s development—ensuring internal and external security and facilitating ease of business. If a king collects taxes but fails to fulfill these responsibilities, he is committing a grave sin. If subjects are forced to seek protection elsewhere, then the very taxes collected will lead the king to hell."

He further emphasized:

निरूपितमिदं राज्ञः पूर्वैः रक्षणवेतनम् ।

अरक्षंश्चोरतश्चोरः तद्धनं नृपतेर्भवेत् ॥ (मा.पु. 18-7)

"Taxes are not a king’s entitlement but his salary, given by the people for their protection. If a king does not perform his duties and merely collects taxes, he is no different from a thief. Such a king is destined for ruin."

Recognizing his own limitations, Kārtavīryārjuna refused kingship, stating that only a person with the right qualifications should rule.

Who is Fit to Rule?

He declared:

 तस्माद्यदि तपस्तप्त्वा प्राप्तो योगित्वमीप्सितम् ।

भुवः पालनसामर्थ्ययुक्त एको महीपतिः ॥ (मा.पु.18-8)

"Only a ruler who has undergone intense penance and attained wisdom is truly capable of governing the earth."

This insight is strikingly relevant even today. In modern presidential elections, candidates are scrutinized for mental stability, discipline, and public conduct. Leading a powerful nation requires not just physical and intellectual strength but also deep integrity, ethical awareness, equanimity, compassion, and justice—qualities that arise through rigorous self-discipline and moral refinement. External strength alone is insufficient; true leadership demands inner stability, which is cultivated through spiritual practice.

Understanding the conflict, a minister advised Kārtavīryārjuna to seek the blessings of Lord Dattātreya, the supreme master of yogic knowledge, residing in the Sahyādri mountains. After overcoming numerous challenges, Kārtavīryārjuna attained Lord Dattātreya’s guidance and received divine boons. He prayed:

यदि देव प्रसन्नोऽसि तत् प्रयच्छर्धिमुत्तमम् ।

यथा प्रजां पालयेयं न चाधर्ममवाप्नुयाम् ॥ (मा.पु.19-14)

"O Lord, grant me supreme prosperity so that I may rule justly without falling into unrighteousness."

He further sought:

• Unwavering wisdom to remain constantly connected with the Supreme.
• Invincibility in battle and unparalleled might.
• A thousand arms to serve his people effectively.
• The blessing to be vanquished only by one greater than himself, ensuring justice in leadership.
• Righteous advisors who would guide him if he ever strayed from the right path.
• Unfailing resources for his kingdom, ensuring that his subjects never suffered due to scarcity.
• Unwavering devotion to the Divine, leading him to righteous governance.
• Unlike many rulers who sought personal power, Kārtavīryārjuna’s requests were entirely focused on his kingdom’s welfare.

Rediscovering Our Political Heritage.

This narrative highlights the profound political wisdom embedded in ancient Indian traditions. Modern political science textbooks predominantly feature Western theories, with only occasional references to Kauṭilya’s Arthaśāstra. However, our Purāṇas and Dharmaśāstras contain vast reservoirs of political thought, waiting to be rediscovered and articulated in contemporary contexts.

Dr.Shrinidhi S Pyati

P.P.S.M Bengaluru.