करदेभ्यः कृतक्षेत्राण्यैकपुरुषिकाणि प्रयच्छेत् ॥ कZ_०२.०१.०८ ॥
karadebhyaḥ kṛtakṣetrāṇy aikapuruṣikāṇi prayacchet
To tax-paying subjects he should grant cultivated fields—plots of a size manageable by a single worker/household unit.
Standardize holdings to match realistic labor capacity, improving cultivation reliability and predictable revenue assessment.
By converting settlers into stable taxpayers through productive land assignment, the state broadens and regularizes its revenue base.