प्रवृत्तहिंसानामपरिगृहीतानां षड्भागं गृह्णीयात्मत्स्यपक्षिणां दशभागं वाधिकं मृगपशूनां शुल्कं वाधिकम् ॥ कZ_०२.२६.०३ ॥
pravṛttahiṃsānām aparigṛhītānāṃ ṣaḍbhāgaṃ gṛhṇīyāt matsyapakṣiṇāṃ daśabhāgaṃ vādhikaṃ mṛgapaśūnāṃ śulkaṃ vādhikam
In the case of animals for which harm is permitted and which are not already claimed (as private property), he shall take a one-sixth share; for fish and birds, a one-tenth share; for game and animals, an additional duty.
2.26.02 penalizes prohibited harm (a fine). 2.26.03 governs permitted extraction from commons (a revenue share/duty), treating it as taxable use rather than a crime.
Shares scale with actual yield/value, making collection adaptive to output and reducing incentives to understate profitability relative to a flat charge.