पङ्कविषमव्याधिजरातोयाहारावसन्नं वृक्षतटकाष्ठशिलाभिहतमीशानव्यालसर्पग्राहदावाग्निविपन्नं विनष्टम् ॥ कZ_०२.२९.१३ ॥
paṅkaviṣamavyādhijarātoyāhārāvasannaṃ vṛkṣataṭakāṣṭhaśilābhihatam īśānavyālasarpagrāhadāvāgnivipannaṃ vinaṣṭam
Kung namatay dahil sa putik (pagkalubog), hindi pantay na lupa, sakit, katandaan, kakulangan ng tubig o pakain; o kung natamaan ng puno, pampang ng ilog, troso, o bato; o kung napinsala ng kidlat, mababangis na hayop, ahas, buwaya, o sunog sa gubat—(ito ay itinuturing na) “nawasak” (vinaṣṭa).
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.