भूमितृणोदकविशेषाद्द् हि क्षीरघृतवृद्धिर्भवति ॥ कZ_०२.२९.३७ ॥
bhūmitṛṇodakaviśeṣādd hi kṣīraghṛtavṛddhir bhavati
For milk and ghee, increase depends on differences in land, fodder, and water.
It recognizes ecological variability, implying that audits must consider inputs and local conditions rather than rely on rigid output expectations alone.