पङ्कविषमव्याधिजरातोयाहारावसन्नं वृक्षतटकाष्ठशिलाभिहतमीशानव्यालसर्पग्राहदावाग्निविपन्नं विनष्टम् ॥ कZ_०२.२९.१३ ॥
paṅkaviṣamavyādhijarātoyāhārāvasannaṃ vṛkṣataṭakāṣṭhaśilābhihatam īśānavyālasarpagrāhadāvāgnivipannaṃ vinaṣṭam
पङ्कविषमव्याधिजरातोयाहारावसन्नं वृक्षतटकाष्ठशिलाभिहतम् ईशानव्यालसर्पग्राहदावाग्निविपन्नं विनष्टम्॥
To standardize adjudication and reduce arbitrary decisions by defining recognized ‘calamity/accident’ grounds for writing off losses.
Officials must fit a loss into specified categories and (implicitly) verify circumstances, limiting discretionary excuses for embezzlement or negligence.