पङ्कविषमव्याधिजरातोयाहारावसन्नं वृक्षतटकाष्ठशिलाभिहतमीशानव्यालसर्पग्राहदावाग्निविपन्नं विनष्टम् ॥ कZ_०२.२९.१३ ॥
paṅkaviṣamavyādhijarātoyāhārāvasannaṃ vṛkṣataṭakāṣṭhaśilābhihatam īśānavyālasarpagrāhadāvāgnivipannaṃ vinaṣṭam
If it has perished due to mud (bogging), uneven terrain, disease, old age, lack of water or fodder; or if struck by a tree, riverbank, log, or rock; or if destroyed by lightning, wild beasts, snakes, crocodiles, or forest fire—(it is treated as) ‘destroyed’ (vinaṣṭa).
To standardize adjudication and reduce arbitrary decisions by defining recognized ‘calamity/accident’ grounds for writing off losses.
Officials must fit a loss into specified categories and (implicitly) verify circumstances, limiting discretionary excuses for embezzlement or negligence.