प्राप्तव्यवहाराणां विभागः ॥ कZ_०३.५.१९ ॥
prāptavyavahārāṇāṃ vibhāgaḥ
There is division (allocation) of matters already under transaction or claim (i.e., assets or obligations that have matured into actionable dealings).
Items already ripe for enforcement or settlement—such as due receivables, payable obligations, or pending legal dealings.
Partition requires an account-based allocation of ongoing claims and liabilities, not only physical property.