परचक्राटवीभयादनुप्रविष्टानां पशूनां पालनधर्मेण दशभगं दद्युः । इति भागानुप्रविष्टकम् ॥ कZ_०२.२९.०७ ॥
paracakrāṭavībhayād anupraviṣṭānāṃ paśūnāṃ pālanadharmeṇa daśabhagaṃ dadyuḥ | iti bhāgānupraviṣṭakam
For livestock that have entered (the realm/settlement) out of fear of enemy forces or forest danger, a tenth share shall be paid according to the rules of maintenance; this is called “share for entrants/refuge stock” (bhāgānupraviṣṭaka).
Protection-and-maintenance logic: animals benefit from safe entry and upkeep under state order; the levy functions like a regulated protection/administration fee.