क्षौद्रं मार्द्वीकं च मधु ॥ कZ_०२.१५.१६ ॥
kṣaudraṃ mārdvīkaṃ ca madhu.
Honey (kṣaudra) and grape-wine (mārdvīka) are classified under «madhu» (the honey/intoxicant category).
To set a clear taxable/regulable category for commodities that often require licensing, controlled sale, and strict accounting.