वर्तमानः पर्युषितोऽन्यजातश्चायः ॥ कZ_०२.६.१७ ॥
vartamānaḥ paryuṣito 'nyajātaś cāyaḥ
Income (receipts) is of three kinds: current, carried-over/old, and newly arising from other sources.
It separates routine collections from arrears and windfalls, improving forecasting and accountability for collectors.