भूमितृणोदकविशेषाद्द् हि क्षीरघृतवृद्धिर्भवति ॥ कZ_०२.२९.३७ ॥
bhūmitṛṇodakaviśeṣādd hi kṣīraghṛtavṛddhir bhavati
因为牛奶与酥油(ghee)的增产取决于土地、饲草与水的差异。
It recognizes ecological variability, implying that audits must consider inputs and local conditions rather than rely on rigid output expectations alone.