बलीवर्दानां माषद्रोणं यवानां वा पुलाकः शेषमश्वविधानम् ॥ कZ_०२.१५.५१ ॥
balīvardānāṃ māṣadroṇaṃ yavānāṃ vā pulākaḥ śeṣamaśvavidhānam
For bullocks: one droṇa of māṣa-beans; or, of barley, pulāka (coarse grain). The rest is according to the horse-provisioning rule.
It builds flexibility into procurement while keeping auditability—officials can adapt to local availability without abandoning standardized quantities.