करदेभ्यः कृतक्षेत्राण्यैकपुरुषिकाणि प्रयच्छेत् ॥ कZ_०२.०१.०८ ॥
karadebhyaḥ kṛtakṣetrāṇy aikapuruṣikāṇi prayacchet
Kepada rakyat pembayar pajak ia hendaknya memberikan ladang yang telah diolah—petak berukuran yang dapat dikelola oleh satu orang/satu unit rumah tangga.
Standardize holdings to match realistic labor capacity, improving cultivation reliability and predictable revenue assessment.
By converting settlers into stable taxpayers through productive land assignment, the state broadens and regularizes its revenue base.