Recent excavations at a Mauryan-era site in Maharashtra have revealed a series of basalt inscriptions known as the "Dharma-Kosh." These 4th-century BCE texts offer a sophisticated look at the Ethics of Civic Duty, detailing how the concept of Dharma was applied to urban management and public welfare long before the codification of later legal Smritis.
The inscriptions emphasize the Philosophy of Social Stewardship, where wealth is treated as a trust held for the benefit of the community. Researchers note that the language reflects a transitional phase of Vedic thought, moving from ritual-centric focus to a more secularized moral order that prioritized the collective well-being of the city-state.