Srimad Bhagvatam
TRANSLATION
For a brahmana there are six occupational duties. A kshatriya should not accept
charity, but he may perform the other five of these duties. A king or kshatriya
is not allowed to levy taxes on brahmanas, but he may make his livelihood by
levying minimal taxes, customs duties, and penalty fines upon his other
subjects.
PURPORT
Visvanatha Chakravarti Thakura explains the position of brahmanas and
kshatriyas as follows. Brahmanas 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 brahmanas receive the necessities of life. This is also confirmed in
the Manu-samhita:
Of the six occupational duties of the brahmanas, three are compulsory—namely,
worship of the Deity, study of the Vedas and the giving of charity. In
exchange, a brahmana should receive charity, and this should be his means of
livelihood.
A brahmana cannot take up any professional occupational duty for his
livelihood.
The sastras especially stress that if one claims to be a brahmana, he cannot
engage in the service of anyone else; otherwise he at once falls from his
position and becomes a shüdra. Srila Rüpa Gosvami and Sanatana Gosvami 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 brahmana 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
brahmanas, if one acts as a shüdra one cannot accept charity, for this is
strictly prohibited. Although the kshatriyas are almost as qualified as the
brahmanas, 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 kshatriyas 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 brahmanas and the
Vaishnavas fully engaged in Krshna consciousness.
