क्षौद्रं मार्द्वीकं च मधु ॥ कZ_०२.१५.१६ ॥
kṣaudraṃ mārdvīkaṃ ca madhu.
ক্ষৌদ্ৰ (মধু) আৰু মাৰ্দ্বীক (আঙুৰ-মদ)—এইবোৰ ‘মধু’ (মধু/মাদক শ্ৰেণী)ৰ অন্তৰ্গত।
To set a clear taxable/regulable category for commodities that often require licensing, controlled sale, and strict accounting.