पिष्टमामं कुल्माषाश्चाध्यर्धगुणाः ॥ कZ_०२.१५.३२ ॥
piṣṭam āmaṃ kulmāṣāś cādhy-ardha-guṇāḥ
Raw flour (piṣṭa, unbaked/uncooked) and kulmāṣa (boiled/steeped grains/pulse preparation) are to be reckoned at one-and-a-half times.
Because processing and preparation embed labor/fuel costs and change bulk/serving equivalence; the multiplier standardizes value/issue in state accounts.