देशकालपरीभोगं हिंस्राणां च प्रतिक्रियाम् ॥ कZ_०२.११.११९ ॥
deśakālaparībhogaṃ hiṃsrāṇāṃ ca pratikriyām
Dapat niyang tasahin ang kaangkupan ayon sa lugar at panahon (lokal/panahong kalagayan at paggamit), at gayundin ang mga panlaban sa mapanganib na salik (nakapipinsalang panganib).
It makes valuation and storage rules conditional on region and season, preventing loss and ensuring the state pays/charges appropriately under varying conditions.