भूमितृणोदकविशेषाद्द् हि क्षीरघृतवृद्धिर्भवति ॥ कZ_०२.२९.३७ ॥
bhūmitṛṇodakaviśeṣādd hi kṣīraghṛtavṛddhir bhavati
भूमि-तृण-उदक-विशेषात् हि क्षीर-घृतयोः वृद्धिर्भवति।
It recognizes ecological variability, implying that audits must consider inputs and local conditions rather than rely on rigid output expectations alone.