नाविकसार्थवाहेभ्यश्च परिहारमायतिक्षमं दद्यात् ॥ कZ_०२.१६.१२ ॥
nāvikasārthavāhebhyaś ca parihāram āyatikṣamaṃ dadyāt
Dia hendaklah memberikan pelepasan/pengecualian kepada para pendayung/perahu dan ketua kafilah, dengan cara yang mampan untuk jangka panjang.
To lower transport friction, stabilize supply routes, and expand taxable commerce over time—provided the remission does not undermine future revenue.
Exemptions must be fiscally sustainable and not create a permanent revenue drain or unmanageable precedent.