भूमितृणोदकविशेषाद्द् हि क्षीरघृतवृद्धिर्भवति ॥ कZ_०२.२९.३७ ॥
bhūmitṛṇodakaviśeṣādd hi kṣīraghṛtavṛddhir bhavati
Car l’accroissement du lait et du ghee dépend des différences de terre, de fourrage et d’eau.
It recognizes ecological variability, implying that audits must consider inputs and local conditions rather than rely on rigid output expectations alone.