चर्मणां मृदु स्निग्धं बहुलरोम च श्रेष्ठम् ॥ कZ_०२.११.९६ ॥
carmaṇāṃ mṛdu snigdhaṃ bahularoma ca śreṣṭham
Among leather goods, that which is soft, glossy/oily-finished, and thickly haired is considered the best grade.
It defines objective quality markers for leather so state buyers can grade, price, and detect adulteration/substitution.
Softness (mṛdu), good finish/unctuousness (snigdha), and abundant hair/fur (bahularoma).