करदेभ्यः कृतक्षेत्राण्यैकपुरुषिकाणि प्रयच्छेत् ॥ कZ_०२.०१.०८ ॥
karadebhyaḥ kṛtakṣetrāṇy aikapuruṣikāṇi prayacchet
租税を納める民には、すでに開墾・耕作された田畑――一人(または一世帯単位)で管理できる規模の区画――を与えるべきである。
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.