तयोरुत्पन्नो नित्योत्पादिको लाभोत्पादिक इति व्ययः ॥ कZ_०२.६.२६ ॥
tayor utpanno nityotpādiko lābhotpādika iti vyayaḥ
Was aus beiden (wiederkehrendem Einkommen und Gewinn) entsteht, heißt nityotpādika (einkommensschaffendes Einkommen). Ausgaben sind das, was lābhotpādika ist (gewinnschaffend).
They build a fiscal logic: classify routine inflows, measure periodic profit, and identify the sources and expenditures that generate those flows for sustainable finance.