यथेष्टमनवसितभागं दद्युः अन्यत्र कृच्छ्रेभ्यः ॥ कZ_०२.२४.१७ ॥
yatheṣṭamanavasitabhāgaṃ dadyuḥ anyatra kṛcchrebhyaḥ
তেওঁলোকে ইচ্ছামতে/বিবেচনামতে অনিৰ্ধাৰিত (পৰিবর্তনশীল) ভাগ দিব পাৰে—কিন্তু দুঃসময়/কষ্টৰ ক্ষেত্ৰত নহয়।
It gives administrators flexibility to match assessment to local productivity and compliance—while carving out hardship as a distinct category requiring protective treatment.