यथेष्टमनवसितभागं दद्युः अन्यत्र कृच्छ्रेभ्यः ॥ कZ_०२.२४.१७ ॥
yatheṣṭamanavasitabhāgaṃ dadyuḥ anyatra kṛcchrebhyaḥ
Ils peuvent accorder, à leur discrétion, une part non déterminée/variable — sauf en cas de détresse (où s’appliquent des règles spéciales d’allègement).
It gives administrators flexibility to match assessment to local productivity and compliance—while carving out hardship as a distinct category requiring protective treatment.