यथेष्टमनवसितभागं दद्युः अन्यत्र कृच्छ्रेभ्यः ॥ कZ_०२.२४.१७ ॥
yatheṣṭamanavasitabhāgaṃ dadyuḥ anyatra kṛcchrebhyaḥ
他们可酌情给予不固定/可变的份额——但在困厄情形下除外(此时适用特别救济规则)。
It gives administrators flexibility to match assessment to local productivity and compliance—while carving out hardship as a distinct category requiring protective treatment.