राज्ञो वृत्तिः प्रजागोप्तुरविप्राद् वा करादिभिः ॥१४॥
viprasyÄdhyayanÄdÄ«ni
á¹£aá¸-anyasyÄpratigrahaḥ
rÄjño vá¹›ttiḥ prajÄ-goptur
aviprÄd vÄ karÄdibhiḥ
viprasya - of the brÄhmaṇa; adhyayana-ÄdÄ«ni - reading the Vedas, etc; á¹£aá¹ - six (to study the Vedas, to teach the Vedas, to worship the Deity, to teach others how to worship, to accept charity and to give charity); anyasya - of those other than the brÄhmaṇas (the ká¹£atriyas); apratigrahaḥ - without accepting charity from others (the ká¹£atriyas may execute the five other occupational duties prescribed for the brÄhmaṇas); rÄjñaḥ - of the ká¹£atriya; vá¹›ttiḥ - the means of livelihood; prajÄ-goptuḥ - who maintain the subjects; aviprÄt - from those who are not brÄhmaṇas; vÄ - or; kara-Ädibhiḥ - by levying revenue taxes, customs duties, fines for punishment, etc.
For a brÄhmaṇa there are six occupational duties. A ká¹£atriya should not accept charity, but he may perform the other five of these duties. A king or ká¹£atriya is not allowed to levy taxes on brÄhmaṇas, but he may make his livelihood by levying minimal taxes, customs duties, and penalty fines upon his other subjects.
ViÅ›vanÄtha CakravartÄ« ṬhÄkura explains the position of brÄhmaṇas and ká¹£atriyas as follows. BrÄhmaṇas have six occupational duties, of which three are compulsory — namely, studying the Vedas, worshiping the Deity and giving charity. By teaching, by inducing others to worship the Deity, and by accepting gifts, the brÄhmaṇas receive the necessities of life. This is also confirmed in the Manu-saá¹hitÄ:
á¹£aṇṇÄá¹ tu karmaṇÄm asya
trīṇi karmÄṇi jÄ«vikÄ
yajanÄdhyÄpane caiva
viÅ›uddhÄc ca pratigrahaḥ
Of the six occupational duties of the brÄhmaṇas, three are compulsory — namely, worship of the Deity, study of the Vedas and the giving of charity. In exchange, a brÄhmaṇa should receive charity, and this should be his means of livelihood. A brÄhmaṇa cannot take up any professional occupational duty for his livelihood. The Å›Ästras especially stress that if one claims to be a brÄhmaṇa, he cannot engage in the service of anyone else; otherwise he at once falls from his position and becomes a śūdra. ÅšrÄ«la RÅ«pa GosvÄmÄ« and SanÄtana GosvÄmÄ« belonged to a very respectful family, but because they engaged in the service of Nawab Hussain Shah — not even as ordinary clerks, but as ministers — they were ostracized from brahminical society. Indeed, they became like Mohammedans and even changed their names. Unless a brÄhmaṇa is very pure, he cannot accept charity from others. Charity should be given to those who are pure. Even if one is born in a family of brÄhmaṇas, if one acts as a śūdra one cannot accept charity, for this is strictly prohibited. Although the ká¹£atriyas are almost as qualified as the brÄhmaṇas, even they cannot accept charity. This is strictly prohibited in this verse by the word apratigraha. What to speak of the lower social orders, even the ká¹£atriyas must not accept charity. The king or government may levy taxes upon the citizens in various ways — by revenue duties, customs duties, realization of fines, and so on — provided the king is able to give full protection to his subjects to assure the security of their life and property. Unless he is able to give protection, he cannot levy taxes. However, a king must not levy any tax upon the brÄhmaṇas and the Vaiṣṇavas fully engaged in Kṛṣṇa consciousness.
