निम्बकुशाम्रकपित्थादीनां पञ्चभागः ॥ कZ_०२.१५.३९ ॥
nimbakuśāmrakapitthādīnāṃ pañcabhāgaḥ
For materials such as neem, kuśa, mango, wood-apple, and the like, the rate is one-fifth (pañcabhāga).
The text groups comparable inputs under a common standardized rate, simplifying procurement, auditing, and issue-accounting.