अनुग्रहो यो नृप्तेर्निदेशात्तज्ज्ञः परीहार इति व्यवस्येत् ॥ कZ_०२.१०.४२च्द् ॥
anugraho yo nṛpter nideśāt tajjñaḥ parīhāra iti vyavasyet
A favor/concession (anugraha) that arises by the king’s directive (nideśa) is determined by the expert as ‘parīhāra’—a formally authorized relief/exception.
Labeling concessions as a defined category allows the state to grant relief while keeping it rule-bound, recordable, and distinguishable from arbitrary favoritism.