नाविकसार्थवाहेभ्यश्च परिहारमायतिक्षमं दद्यात् ॥ कZ_०२.१६.१२ ॥
nāvikasārthavāhebhyaś ca parihāram āyatikṣamaṃ dadyāt
He should grant remissions/exemptions to boatmen and caravan-leaders, in a manner that is sustainable in the long term.
To lower transport friction, stabilize supply routes, and expand taxable commerce over time—provided the remission does not undermine future revenue.
Exemptions must be fiscally sustainable and not create a permanent revenue drain or unmanageable precedent.