अन्यत्र भ्रेषोपनिपाताभ्यां नष्टं विनष्टं वाभ्यावहेयुः ॥ कZ_०४.१.०६ ॥
anyatra bhreṣopanipātābhyāṃ naṣṭaṃ vinaṣṭaṃ vābhyāvaheyuḥ
Except in cases of collapse/accident (bhreṣa) or sudden calamity/attack (upanipāta), they shall be held to account for loss or destruction.
To prevent unfair punishment when loss is due to uncontrollable events, while maintaining strict accountability in ordinary negligence or fraud.
Clear liability boundaries improve compliance and reduce litigation/appeals driven by perceived injustice.