परचक्राटवीभयादनुप्रविष्टानां पशूनां पालनधर्मेण दशभगं दद्युः । इति भागानुप्रविष्टकम् ॥ कZ_०२.२९.०७ ॥
paracakrāṭavībhayād anupraviṣṭānāṃ paśūnāṃ pālanadharmeṇa daśabhagaṃ dadyuḥ | iti bhāgānupraviṣṭakam
敵軍または森林の危険を恐れて(領域/集落に)入り込んだ家畜については、飼養規定に従い十分の一の持分を納める。これを「入来者の分/避難家畜」(bhāgānupraviṣṭaka)という。
Protection-and-maintenance logic: animals benefit from safe entry and upkeep under state order; the levy functions like a regulated protection/administration fee.