परचक्राटवीभयादनुप्रविष्टानां पशूनां पालनधर्मेण दशभगं दद्युः । इति भागानुप्रविष्टकम् ॥ कZ_०२.२९.०७ ॥
paracakrāṭavībhayād anupraviṣṭānāṃ paśūnāṃ pālanadharmeṇa daśabhagaṃ dadyuḥ | iti bhāgānupraviṣṭakam
对因惧怕敌军或森林危险而进入(境内/聚落)的牲畜,应依照饲养规则缴纳十分之一的份额;此称为“入境者之份/避难牲畜”(bhāgānupraviṣṭaka)。
Protection-and-maintenance logic: animals benefit from safe entry and upkeep under state order; the levy functions like a regulated protection/administration fee.