परीक्षेतात्ययं चैषां यथोद्दिष्टं प्रकल्पयेत् ॥ कZ_०२.१४.५५च्द् ॥
parīkṣet ātyayaṃ ca eṣāṃ yathoddiṣṭaṃ prakalpayet
Il doit examiner la détérioration/la perte de ces biens et l’évaluer conformément aux règles prescrites.
Rule-bounded discretion: officials must compute losses by pre-set standards to prevent favoritism and corruption.