यथेष्टमनवसितभागं दद्युः अन्यत्र कृच्छ्रेभ्यः ॥ कZ_०२.२४.१७ ॥
yatheṣṭamanavasitabhāgaṃ dadyuḥ anyatra kṛcchrebhyaḥ
Mereka dapat memberikan bagian yang tidak ditetapkan/berubah-ubah menurut kebijaksanaan—kecuali dalam keadaan kesulitan (yang memiliki aturan keringanan khusus).
It gives administrators flexibility to match assessment to local productivity and compliance—while carving out hardship as a distinct category requiring protective treatment.