पञ्चभागवृद्धिर्गोधूमः सक्तवश्च ॥ कZ_०२.१५.२८ ॥
pañca-bhāga-vṛddhir godhūmaḥ saktavaś ca
Wheat and saktus (parched flour) are to be reckoned with a one-fifth increase (i.e., add 1/5 in the accounting multiplier).
It defines a fixed conversion factor for issuing/recording wheat and parched flour so officials cannot manipulate weights after processing.