दशवर्षोपेक्षितमृणमप्रतिग्राह्यमन्यत्र बालवृद्धव्याधितव्यसनिप्रोषितदेशत्यागराज्यविभ्रमेभ्यः ॥ कZ_०३.११.१३ ॥
daśavarṣopekṣitam ṛṇam apratigrāhyam anyatra bālavṛddhavyādhitavyasaniproṣitadeśatyāgarājyavibhramebhyaḥ
A debt neglected for ten years is not recoverable—except where non-recovery was due to minority, old age, illness, calamity/distress, absence abroad, abandonment of place, or disruption of the kingdom.
It creates legal finality and reduces perpetual litigation, while exceptions ensure fairness when enforcement was practically impossible.