अशक्तः कुत्सिते कर्मणि व्याधौ व्यसने वा अनुशयं लभेत, परेण वा कारयितुम् ॥
He who is incapable to turn out work, or is engaged to do a mean job, or is suffering from disease, or is involved in calamities shall be shown some concession or allowed to get the work done by a substitute. The loss incurred by his master or employer owing to such delay shall be made good by extra work.