Social and Political Life in the Vijayanagara Empire (A.D. 1346 – A.D. 1646) v1.c10.s1.2

v1.c10.s1.2

The fundamental principles of the Hindu lawgivers as regards the question of revenue may be summed up in the statement of the Mahābhārata that the State is maintained by finance.¹ This explains why Hindu canonists from Kauṭilya down to Śukrāchārya have laid emphasis on the fact of finance being the basis of all the activities of the State.² The importance of revenue is further seen in the relationship between the King and his people. But since we shall revert to this particular topic in the course of this chapter, we may say for the present that the lawgivers have been as careful in advocating the right of the King to levy taxes from his people as they have been discreet in vindicating the right of the people to receive protection from the hands of their rulers. We may note incidentally in this connection that the State, according to the Hindu concepton, when threatened with a great danger, may have recourse to the strictest measures of raising revenue. This is perhaps what is meant by Bhīshma when he says that a King whose friends have diminished, and foes have increased, should seize the wealth of all persons other than the ascetics and Brahmans. Such oppression of the subjects for the purpose of safe-guarding the interests of the State is no sin.¹