पङ्कविषमव्याधिजरातोयाहारावसन्नं वृक्षतटकाष्ठशिलाभिहतमीशानव्यालसर्पग्राहदावाग्निविपन्नं विनष्टम् ॥ कZ_०२.२९.१३ ॥
paṅkaviṣamavyādhijarātoyāhārāvasannaṃ vṛkṣataṭakāṣṭhaśilābhihatam īśānavyālasarpagrāhadāvāgnivipannaṃ vinaṣṭam
Jika binasa karena lumpur, medan tidak rata, penyakit, usia tua, kekurangan air atau pakan; atau tertimpa/terbentur pohon, tebing, kayu gelondongan, atau batu; atau musnah karena petir, binatang buas, ular, buaya, atau kebakaran hutan—maka itu dianggap ‘musnah’ (vinaṣṭa).
To standardize adjudication and reduce arbitrary decisions by defining recognized ‘calamity/accident’ grounds for writing off losses.
Officials must fit a loss into specified categories and (implicitly) verify circumstances, limiting discretionary excuses for embezzlement or negligence.