Sutra 36

पञ्चभागवृद्धिर्भृष्टानाम् ॥ कZ_०२.१५.३६ ॥

pañca-bhāga-vṛddhir bhṛṣṭānām

For roasted items, the accounting standard is a one-fifth increase.

पञ्चभागवृद्धिःan increase by one-fifth (a surcharge/additional increment of one-fifth)
पञ्चभागवृद्धिः:
TypeNoun
Rootवृध् (वृद्धि-); भाग
Formस्त्रीलिङ्ग; प्रथमा-एकवचन; (पञ्चभागस्य वृद्धिः)
भृष्टानाम्of the defective/at-fault (ones)
भृष्टानाम्:
TypeNoun (participle used substantively)
Rootभ्रंश् (भ्रष्ट/भृष्ट)
Formपुंलिङ्ग/नपुंसकलिङ्ग; षष्ठी-बहुवचन; भृष्ट = भ्रष्ट/विपन्न/दोषयुक्त (context-dependent)
R
roasted/parched items (bhṛṣṭa)

FAQs

Roasting changes weight and storability; a fixed conversion factor reduces discretion, making it easier to detect short-issue and misreporting.