भूमितृणोदकविशेषाद्द् हि क्षीरघृतवृद्धिर्भवति ॥ कZ_०२.२९.३७ ॥
bhūmitṛṇodakaviśeṣādd hi kṣīraghṛtavṛddhir bhavati
Sebab, pertambahan susu dan ghee terjadi karena perbedaan pada tanah, pakan (rumput), dan air.
It recognizes ecological variability, implying that audits must consider inputs and local conditions rather than rely on rigid output expectations alone.