द्रव्यहस्तिवनभोगयोर्द्रव्यवनभोगः सर्वकर्मणां योनिः प्रभूतनिधानक्षमश्च विपरीतो हस्तिवनभोगः इत्याचार्याः ॥ कZ_०७.११.१३ ॥
dravyahastivanabhogayor dravyavanabhogaḥ sarvakarmaṇāṃ yoniḥ prabhūtanidhānakṣamaś ca viparīto hastivanabhogaḥ ity ācāryāḥ
দ্ৰব্য-অৰণ্যৰ আয় আৰু হাতী-অৰণ্যৰ আয়ৰ মাজত: দ্ৰব্য-অৰণ্যৰ আয় সকলো কামৰ উৎস আৰু প্ৰচুৰ ভঁৰাল ধৰি ৰাখিব পাৰে; হাতী-অৰণ্যৰ আয় তাৰ বিপৰীত—বুলি আচার্যসকলে কয়।
Because it supplies inputs for virtually all state projects (construction, tools, transport materials) and supports stockpiling, strengthening long-term capacity.
That it is less broadly enabling: elephants are valuable but specialized, cost-intensive, and not a universal input for all administrative works.