Ashoka Pillar Inscriptions on Taxation

The Ashokan pillar inscriptions, issued by Emperor Ashoka (c. 268–232 BCE) of the Mauryan Empire, stand as monumental records of one of India’s earliest expressions of ethical governance, public welfare, and administrative principles. Although Emperor Ashoka’s edicts primarily emphasised moral and social welfare rather than fiscal regulations, they do contain valuable indirect references to taxation, revenue policy, and the responsibilities of state officials in relation to the subjects.
These inscriptions provide insight into how taxation under Ashoka was embedded in the broader philosophy of Dhamma (righteous conduct) — reflecting justice, moderation, and compassion in governance.

Background of Ashoka’s Inscriptions

After his conversion to Buddhism following the Kalinga War (c. 261 BCE), Ashoka shifted from conquest by force to conquest by moral persuasion. To propagate his new ethical and administrative principles, he issued a series of edicts engraved on rocks, pillars, and cave walls throughout his empire.
The pillar inscriptions — carved on highly polished sandstone columns — were erected across India in regions such as Delhi-Topra, Allahabad (Prayagraj), Sanchi, Lumbini, and Sarnath. These inscriptions were written mainly in Prakrit, using the Brahmi script, and addressed officials and the general populace.
While none of Ashoka’s edicts mention taxation directly in numerical or procedural terms, they provide an ethical framework that deeply influenced Mauryan fiscal and administrative policy.

Economic and Administrative Context of Taxation under Ashoka

In Ashoka’s time, taxation formed the backbone of the Mauryan economy. The Arthashastra of Kautilya (Chanakya), composed earlier during the Mauryan period, outlined an elaborate fiscal system. Ashoka inherited this machinery but humanised it through the principles of Dhamma.
Key aspects of Mauryan taxation included:

• Taxes on agriculture, trade, forests, and mines.
• Land revenue (Bali or Bhaga) as the main source of income.
• Tolls, customs duties, and excise taxes on commerce.
• Supervision of collection by officials such as the Samaharta (chief collector) and Sannidhata (treasurer).

Ashoka’s inscriptions reveal his intention to make these fiscal processes ethical, humane, and welfare-oriented.

Ashokan Pillar Inscriptions Related to Taxation and Governance

While the pillar edicts do not prescribe taxation laws directly, they provide several implicit references to revenue administration, public welfare expenditure, and the moral conduct expected from officials engaged in fiscal duties.

1. Seventh Pillar Edict (Delhi-Topra and Allahabad Versions)

The Seventh Pillar Edict — one of the longest — explicitly mentions Dhamma policy and public welfare measures, which would have been financed through taxation.
Key themes and references:

• Ashoka lists his welfare initiatives, including the planting of medicinal herbs, wells, trees, and rest-houses for humans and animals.
• He emphasises that all these works were undertaken for the benefit of the people, suggesting that the state’s revenue was used for social expenditure rather than luxury or war.
• The edict also stresses moderation in revenue collection and the importance of justice and compassion in administration.

Interpretation: This edict reflects the ethical use of tax revenue — a significant shift from conquest-based expenditure to welfare-oriented governance.

2. Fifth Pillar Edict

This edict concerns the duties of officers (Mahamatras), particularly the Dhamma Mahamatras, appointed by Ashoka to promote moral and administrative welfare.
Relevance to taxation:

• These officials were instructed to ensure fair treatment of subjects, including prisoners, traders, and cultivators.
• It implies that fiscal and judicial processes — including taxation and penalty enforcement — were to be guided by equity and compassion.
• It also indicates Ashoka’s efforts to reduce corruption and exploitation among administrative officers.

Interpretation: By emphasising ethical supervision and justice, Ashoka sought to make tax collection more humane and transparent.

3. Sixth Pillar Edict

The Sixth Pillar Edict highlights Ashoka’s direct concern for the welfare of his subjects and his active involvement in administration.
Key points:

• Ashoka declares that he is always accessible to his people, even while dining or resting.
• He urges officials to prioritise public welfare and righteousness in governance.

Relation to taxation: This edict reflects the concept of a responsive ruler who oversees fair governance, ensuring that taxation does not become oppressive.It embodies the principle that state revenue must serve the people’s welfare, not the ruler’s personal gain.

4. Fifth and Sixth Rock Edicts (Related References)

While technically rock edicts, they support the pillar inscriptions in describing governance principles tied to economic ethics.

• Ashoka speaks against unjust penalties and harsh punishments, implying moderation in all state impositions, including taxes.
• He calls for fairness and proportionality, which extend to fiscal matters.
• The appointment of Dhamma Mahamatras also served as a check on administrative excesses in revenue collection.

5. Lumbini Pillar Inscription

This short but important inscription records Ashoka’s pilgrimage to Lumbini, the birthplace of the Buddha.
Text summary: Ashoka exempted the village of Lumbini from paying taxes and reduced its land revenue (Bali) to one-eighth of the standard rate.
Significance:

• This is the only direct reference to taxation in Ashoka’s pillar inscriptions.
• It demonstrates the emperor’s power to grant tax relief for religious or welfare reasons.
• It reflects his policy of benevolent fiscal management and support for sacred sites.

Interpretation: The Lumbini inscription exemplifies Ashoka’s use of fiscal policy to promote religious harmony and social welfare, aligning economic governance with moral duty.

Ethical Principles of Taxation under Ashoka’s Dhamma

Although Ashoka did not issue a formal code of taxation, his philosophy of Dhamma implied several fiscal ideals:

1. Just and Moderate Taxation:
   • Taxation should be reasonable and not burdensome to the people.
   • Revenue collection should ensure both state stability and citizens’ welfare.
2. Ethical Administration:
   • Officials must act with honesty, avoiding corruption and coercion.
   • Governance should be based on fairness and compassion.
3. Use of Revenue for Public Welfare:
   • Tax revenues were channelled into infrastructure, healthcare, animal welfare, and religious tolerance.
4. Remission and Concessions:
   • Tax exemptions (as at Lumbini) were granted for moral, religious, or welfare considerations.
5. Accountability of Officials:
   • The Dhamma Mahamatras acted as ethical overseers, ensuring justice in revenue practices.

Significance of Ashoka’s Pillar Inscriptions in Fiscal History

1. Earliest Record of Ethical Fiscal Policy:
   • The Lumbini inscription represents India’s earliest known instance of tax remission for public or religious welfare.
2. Integration of Economy and Ethics:
   • Ashoka’s edicts established that governance, including taxation, should be rooted in moral responsibility, not mere economic extraction.
3. Prototype of Welfare State:
   • His use of revenue for roads, hospitals, wells, and rest houses prefigures the concept of state-sponsored public welfare.
4. Administrative Transparency:
   • His insistence on accessibility and fairness introduced an early form of accountable governance.