अनभिसरतां द्वादशपणो दण्डः अन्यत्र प्लवहीनेभ्यः ॥ कZ_०४.३.०९ ॥
anabhisaratāṃ dvādaśapaṇo daṇḍaḥ anyatra plavahīnebhyaḥ
For those who do not render assistance, the penalty shall be twelve paṇas—except for those lacking the means of flotation.
Proportionality and feasibility: the state compels aid but exempts those who cannot safely help due to lack of flotation means.