पङ्कविषमव्याधिजरातोयाहारावसन्नं वृक्षतटकाष्ठशिलाभिहतमीशानव्यालसर्पग्राहदावाग्निविपन्नं विनष्टम् ॥ कZ_०२.२९.१३ ॥
paṅkaviṣamavyādhijarātoyāhārāvasannaṃ vṛkṣataṭakāṣṭhaśilābhihatam īśānavyālasarpagrāhadāvāgnivipannaṃ vinaṣṭam
若因陷入泥沼、地势不平、疾病、衰老、缺水或缺饲料而死亡;或被树木、河岸、木段或岩石击伤致死;或因雷击、猛兽、蛇、鳄鱼或森林火灾而毁灭——(则视为)“毁灭/灭失”(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.