कोशमकोशः प्रत्युत्पन्नार्थकृच्छ्रः संगृह्णीयात् ॥ कZ_०५.२.०१ ॥
kośam akośaḥ pratyutpannārthakṛcchraḥ saṃgṛhṇīyāt
当国库枯竭并出现紧迫的财政危机时,应当采取非常征收(以重建财力)。
A sudden, immediate financial crisis combined with a depleted treasury.
Not routine taxation, but crisis-driven mobilization of resources to restore state capacity and solvency.