भूमितृणोदकविशेषाद्द् हि क्षीरघृतवृद्धिर्भवति ॥ कZ_०२.२९.३७ ॥
bhūmitṛṇodakaviśeṣādd hi kṣīraghṛtavṛddhir bhavati
乳とギーの増加は、土地・飼料(草)・水の違いによって生じる。
It recognizes ecological variability, implying that audits must consider inputs and local conditions rather than rely on rigid output expectations alone.