भूमितृणोदकविशेषाद्द् हि क्षीरघृतवृद्धिर्भवति ॥ कZ_०२.२९.३७ ॥
bhūmitṛṇodakaviśeṣādd hi kṣīraghṛtavṛddhir bhavati
Kerana pertambahan susu dan minyak sapi (ghee) bergantung pada perbezaan tanah, makanan ternakan, dan air.
It recognizes ecological variability, implying that audits must consider inputs and local conditions rather than rely on rigid output expectations alone.