जरद्गुधेनुगर्भिणीपष्ठौहीवत्सतरीणां समविभागं रूपशतमेकः पालयेत् ॥ कZ_०२.२९.०४ ॥
jaradgudhenugarbhiṇīpaṣṭhauhīvatsatarīṇāṃ samavibhāgaṃ rūpaśatam ekaḥ pālayet
One caretaker shall maintain a unit valued at one hundred rūpas, consisting of an equal allotment of aged cows, cows with calves, pregnant cows, and heifers (vatsatarī).
To balance productivity and risk: some animals yield current output (milk), others are reproductive stock; equalization reduces manipulation and stabilizes future supply.