द्रव्यहस्तिवनभोगयोर्द्रव्यवनभोगः सर्वकर्मणां योनिः प्रभूतनिधानक्षमश्च विपरीतो हस्तिवनभोगः इत्याचार्याः ॥ कZ_०७.११.१३ ॥
dravyahastivanabhogayor dravyavanabhogaḥ sarvakarmaṇāṃ yoniḥ prabhūtanidhānakṣamaś ca viparīto hastivanabhogaḥ ity ācāryāḥ
Between revenue from a ‘materials forest’ and revenue from an elephant forest: the materials forest is the source of all state works and can sustain abundant reserves; the elephant forest is the opposite—so say the teachers.
Because it supplies inputs for virtually all state projects (construction, tools, transport materials) and supports stockpiling, strengthening long-term capacity.
That it is less broadly enabling: elephants are valuable but specialized, cost-intensive, and not a universal input for all administrative works.