कोशमकोशः प्रत्युत्पन्नार्थकृच्छ्रः संगृह्णीयात् ॥ कZ_०५.२.०१ ॥
kośam akośaḥ pratyutpannārthakṛcchraḥ saṃgṛhṇīyāt
国庫が枯渇し、緊急の財政危機が生じたときは、資源を立て直すために非常の徴収を行うべきである。
A sudden, immediate financial crisis combined with a depleted treasury.
Not routine taxation, but crisis-driven mobilization of resources to restore state capacity and solvency.