यथेष्टमनवसितभागं दद्युः अन्यत्र कृच्छ्रेभ्यः ॥ कZ_०२.२४.१७ ॥
yatheṣṭamanavasitabhāgaṃ dadyuḥ anyatra kṛcchrebhyaḥ
Pueden conceder, a discreción, una participación no fijada/variable—salvo en casos de penuria (donde rigen normas especiales de alivio).
It gives administrators flexibility to match assessment to local productivity and compliance—while carving out hardship as a distinct category requiring protective treatment.