कोशमकोशः प्रत्युत्पन्नार्थकृच्छ्रः संगृह्णीयात् ॥ कZ_०५.२.०१ ॥
kośam akośaḥ pratyutpannārthakṛcchraḥ saṃgṛhṇīyāt
When the treasury is depleted and an urgent fiscal crisis arises, he should undertake extraordinary collection (to rebuild resources).
A sudden, immediate financial crisis combined with a depleted treasury.
Not routine taxation, but crisis-driven mobilization of resources to restore state capacity and solvency.