भूमितृणोदकविशेषाद्द् हि क्षीरघृतवृद्धिर्भवति ॥ कZ_०२.२९.३७ ॥
bhūmitṛṇodakaviśeṣādd hi kṣīraghṛtavṛddhir bhavati
कारण भूमी, तृण (चारा) आणि पाण्याच्या भेदामुळेच दूध व तुपाची वाढ होते.
It recognizes ecological variability, implying that audits must consider inputs and local conditions rather than rely on rigid output expectations alone.