यथेष्टमनवसितभागं दद्युः अन्यत्र कृच्छ्रेभ्यः ॥ कZ_०२.२४.१७ ॥
yatheṣṭamanavasitabhāgaṃ dadyuḥ anyatra kṛcchrebhyaḥ
Mereka boleh, mengikut budi bicara, memberikan bahagian yang tidak ditetapkan/berubah-ubah—kecuali dalam kes kesusahan (yang tertakluk kepada peraturan bantuan khas).
It gives administrators flexibility to match assessment to local productivity and compliance—while carving out hardship as a distinct category requiring protective treatment.