ते षोडश धरणं शौम्ब्यानि वा विंशतिः ॥ कZ_०२.१९.०६ ॥
te ṣoḍaśa dharaṇaṃ śaumbyāni vā viṃśatiḥ
ওই (রৌপ্য-মাষক) ষোলোটি মিলে এক ধরণ হয়; অথবা শৌম্ব্যানি গণনায় বিশটি মিলে এক ধরণ হয়।
To integrate existing local practice into state accounting while still fixing an official conversion—reducing resistance and easing compliance.
Pragmatic standardization: unify the ledger through conversions even when local measures persist.